Abstrak Profesionalisme merupakan suatu persoalan penting dalam menjalankan  pekerjaan audit senior dan audit junior, karena profesionalisme berpengaruh dalam hasil audit dan kualitas audit. Realita bahwa terdapat beberapa persoalan mengenai pelanggaran prosedur audit yang menunujukkan bahwa profesionalisme belum digunakan maksimal. Penelitian ini bertujuan untuk memaknai profesionalisme auditor senior dan auditor junior dalam mengaudit laporan keuangan. Penelitian dilakukan dengan menggunakan pendekatan fenomenologi. Pengumpulan data menggunakan wawancara serta dianalisis berdasarkan teori fenomenologi . Hasil penelitian menunjukkan bahwa auditor senior memiliki profesionalisme yang tinggi karena auditor senior mempunyai pengalaman, pendidikan, pengetahuan yang mumpuni. Auditor junior kurang dalam profesionalisme hal ini terlihat dalam pengambilan keputusan yang kurang tegas sehingga harus didampingi oleh auditor senior. Keyword:profesionalisme, auditor senior, auditor junior, hasil audit     Abstract Professionalism is an important doing audit work, because professionalism affects in audit results and audit quality. Reality there are several problems of audit procedures so that professionalism has not been optimally.  This study aims to interpret the professionalism of senior auditors and junior auditors in auditing financial statements. The research analysis using a phenomenological aaproach. Data collection using interviews and analyzed based on phenomenological theory. The results showed that senior’s auditors had high professionalism because senior’s auditors had qualitified experience, education knowledge. Junior auditor’s had weaknes professionalism, this can be seen in less assertive decisions making, so the must be accompanied by seniors auditor Keyword: profesionalism,seniors auditor, junior auditor,audit resul

Retribution is a source of Regional Original Income (PAD) which has a significant contribution to regional development if the source of income can be managed properly. In the context of implementing good management, one of the efforts that can be made is to implement records that support and are in accordance with the applicable rules in good and appropriate regulations so that all forms of fraud and fraud in the collection and management can be anticipated beforehand. This study aims to determine the management of traditional market fees in increasing local revenue. The research method used is qualitative with a descriptive approach. From the results of research conducted for collection and management procedures are in accordance with the regulations in force in the local government. To increase income, researchers suggest socializing the purpose of collecting and using e-levies.

Working abroad is an alternative strategy to change the quality of life by the poor family. Working as migrant workers is an alternative for some people to change their lives. After a long time of migration, many migrant workers return to their regions and they do not have a sustainable income again. The presence of migrant workers or returning Indonesian migrant workers (TKI) has actually led to problems which have become quite serious problems in the labor sector. These problems mostly led to a culture of hedonism and consumerism so Ex-Indonesian migrant workers do not have sustainable income. There is a tendency where migrant workers do not have the commitment to create sustainable business units that can create income after becoming migrant workers and even lead to unemployment. Whereas, investments must be made after returning from abroad. It has been occurring in Tulungagung Regency which is one of the main areas of the Indonesian Migrant Workers. As it has been stated in some theories that factors influencing investment decisions are the amount of income, individual and family characteristics, psychological factors, and external factors such as knowledge or skills. Therefore, this study aims to find out the reasons of ex-migrant workers' investment decision by involving several factors that were quantitative method and tested by using binary logistic regression models. The sample of this research are 42 Ex-Indonesian migrant workers. The results show that the factors that have significant influences are income, other wealth, marital status, number of family liabilities, education, length of work, and government training. Then, this research also proves that the investment determinants of ex-migrant workers in Tulungagung Regency are not only themselves but also their families.

Penyebaran wabah covid-19 merupakan salah satu wabah yang sangat menghantaui bagi kesehatan dan juga pelaku-pelaku ekonomi khususnya bagi usaha mikro kecil dan menengah. Hal ini di buktikan banyaknya aktivitas yang dibatasi oleh pemerintah demi menekan penyebaran virus covid-19 yang berdampak pada kesejahteraan masyarakat khususnya pelaku usaha. Penelitian yang dilakukan ini bertujuan untuk menganalisis bagaimana tingkat kesejahteraan pengrajin anyaman bambu pada waktu pandemi covid-19 di Desa Kiping Kecamatan Gondang Kabupaten Tulungagung. Data dalam penelitian ini diperoleh melalui kuesioner, wawancara, dan juga observasi secara langsung menggunakan analisis regresi linear berganda. Hasil yang ditemukan dimana modal (X1) berpengaruh positif bagi pendapatan artinya bahwa semakin besar modal yang di miliki maka akan di barengi dengan besarnya potensi produksi yang diperoleh melalui penggunaan alat-alat produksi. Tenaga kerja (X2) penambahan penggunaan tenaga kerja akan memangkas waktu produksi sehingga akan meningkatkan aktivitas produksi yang akhirnya mampu meningkatkan jumlah pendapatan pengrajin anyaman. Promosi (X3) geliat promosi yang dilakukan akan memberikan peluang bagi peningkatan pendapatan,

Weave Bandar Kidul is a craft of the Kediri  which has become an icon of Kediri. Weaving Bandar Kidul Kediri weaving center is the economic supportfor the people of Kediri. Weaving Bandar Kidul Kediri must be improved its existence and development. This research aims to increase the income of the people of Kediri and seek to introduce the Bandar Kidul Kediri weaving to the community. The researcher used a quantitative approach by taking random purposive sampling of weaving craftsmen in Bandar Kidul Kediri. This study examines the effect of length of business, labor, total cost and capital on the total income level of bandar Kidul Kediri ikat weaving. The data used in the form of primary data and secondary data in the form of questionnaires and interviews.