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This research aims at examining the influence of ethical judgment, locus of control and organizational commitment of auditor intention to whistleblowing. The population of this research was all internal auditors in Central Java Inspectorate, Semarang Regency and Semarang City. Data used in this research were primary data, which were obtained with questionnaire survey method. Analysis method used was multiple regression. The result of this research showed that ethical judgement, locus of control and organizational commitments have positive and significant influence to auditor intention in doing whistleblowing. Meanwhile, gender has no significant influence to whistleblowing. Besides, the age has significant impact toward negative to whistleblowing intensity.

The purpose of this study is to know the implementation of PSAK 109 at LAZISMU and to evaluate the suitability of financial report of LAZISMU with PSAK 109. The research method used in this study is descriptive qualitative. This research was conducted at LAZISMU and the information of the research was obtained from interviews and documentation.The results of the study show that LAZISMU mostly implements PSAK 45 about the financial report of non-profit entities where the profits are not obtained through business but are obtained from social and humanity. In reporting the financial report, LAZISMU only implements the program summary that records each zakat and infaq / sadaqah fund and the percentage given to each asnaf. This is contrast with the implementation of PSAK 109 where the record of financial report consists of the reports of financial position, changes in funds, changes in assets under management, cash flow and notes on financial statements. From the results, it is concluded that the record of financial report at LAZISMU is not fully in accordance with PSAK 109.

Tujuan Program Pengabdian ini adalah untuk meningkatkan pemberdayaan kelompok petani madu ekonomi produktif desa Giri Tengah Kecamatan Borobudur  membentuk individu dan masyarakat menjadi mandiri. Mitra Usaha dalam program ini adalah petani lebah bernama Bp. Wijarso dan Bp. Bambang. Permasalahan yang dihadapi oleh kedua mitra tersebut adalah produk UKM madu kaliandra desa Giri Tengah belum memiliki branding produk dan label kemasan sehingga pemasaran produk UKM madu kaliandra tidak maksimal. Selain itu, mitra masih kurang mengetahui membuat laporan hasil usaha. Metode pelaksanaan pengabdian ini yaitu: 1)Survey dengan melakukan pengamatan dan analisis; 2)Branding produk madu;3) Strategi Marketing agar produk lebih menarik dan dikenal; 4)Pelatihan pembuatan laporan keuangan sederhana hasil usaha. Hasil program ini adalah: 1) Produk madu memiliki label nama produk yang menarik dan lebih dikenal konsumen; 2)Pelatihan pembuatan laporan keuangan sederhana hasil usaha. Program ini diharapkan mampu memfasilitasi mitra untuk mempermudah melakukan penyajian laporan keuangan.