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.