The purpose of this study was to examine the effect of corporate governance and audit quality, corporate governance as proxied by institutional ownership, managerial ownership, audit committees, independent commissioners on the integrity of financial statements in manufacturing companies in the food and beverage industry sub-sector. This study uses a quantitative approach whose research object is taken from a sample of manufacturing companies in the food and beverage industry sub-sector as many as 6 companies during the 4-year observation period in order to obtain 24 observation samples. The analytical method used is multiple linear regression analysis with a significant level of 5%. Based on the results of the study, the multiple linear regression analysis equations are: Financial Statement Integrity = 0.239 – 0.070 Institutional Ownership + 5.371 Managerial Ownership – 0.976 Audit Committee + 4.740 Independent Commissioner – 0.379 audit quality + e. The conclusion of the analysis is partial managerial ownership and independent commissioner affect the integrity of financial statements while institutional ownership, audit committee, and audit quality have no effect on the integrity of financial statements, simultaneously institutional ownership, managerial ownership, audit committee, independent commissioners and audit quality have an effect on the integrity of financial statements. managerial ownership and independent commissioners strengthen their relationship with financial statement integrity and institutional ownership, audit committees, and audit quality weaken their relationship with financial statement integrity. The proxy of corporate governance and audit quality on the coefficient of determination shows the percentage of influence of 83.6%, while the rest is influenced by other variables of 16.4%.

This study aims to determine the Influence of Employee Competence and Confidence Against the Performance of Officials of Technical Activities (PPTK) With Motivation Employees as Intervening Variables partially or simultaneously in the Government of Bintan Regency. Population in this research is All ASN which become PPTK amounted to 329 employees. In this study the authors narrowed the population of the total number of PPTK to 181 ASN.The results of this study can be concluded Competence directly affects positively and significantly to Performance of PPTK. Self Confidence and Motivation have a direct and positive direct effect on PPTK Performance. Competence and Self Confidence have a direct and positive direct effect on Motivation. Competence has a significant effect on PPTK Performance not through Motivation. Or in other words Motivation is not an intervening variable between Competence with PPTK Performance. This shows that the actual influence between Competence on PPTK Performance is direct influence. Confidence has a significant effect on PPTK Performance not through Motivation. Or in other words Motivation is not an intervening variable between Confidence with Performance PPTK. This shows that the actual influence between confidence on the performance of PPTK is a direct influence.

Permasalahan yang dihadapi oleh dosen adalah belum semuanya mampu dan memahami bagaimana tahapan-tahapan dalam mengolah data penelitian yang akan di jadikan artikel untuk di publikasikan sebagai beban kerja dosen selain mengajar. Tujuan dari kegiatan ini adalah untuk memfasilitasi dosen dalam meningkatkan kualitas penelitian dan meningkatkan kemampuan dosen dalam mengolah data serta menghasilkan publikasi. Pelaksanaan Training of Trainer yang diikuti oleh 50 dosen pembimbing dilakukan dengan pendekatan pelatihan langsung menggunakan komputer yang telah diinstall Aplikasi Eviews Versi 12 dan JASP versi 0.16.3. Pelaksanaan Training of Trainer dengan menggunakan aplikasi Eviews dan JASP dapat disimpulkan bahwa pada prinsipnya peserta cukup semangat dan antusias mengikuti pelatihan tersebut, dengan adanya pelatihan seperti ini mereka dapat menambah pengetahuan tentang manfaat penggunaan aplikasi Eviews dan JASP. Aplikasi ini berguna untuk mengolah data yang dperlukan serta juga dapat diimplimentasikan untuk keperluan karya tulis ilmiah dan membimbing tugas akhir.

Desa Kelong merupakan suatu desa yang terletak di Kecamatan Bintan Pesisir. Pemasalahan di Desa Kelong yang berfokus pada BUMDes yakni masih kurang tertatanya pembuatan pembukuan laporan keuangan BUMDes di Desa Kelong dimana BUMDes harus mampu mengelola laporan keuangan yang mampu memberikan informasi yang nantinya akan berguna untuk perencanaan dan pengambilan keputusan sehingga penyetaan modal usaha BUMDes lebih jelas pengaturannya melalui penyusunan laporan keuangan sederhana. Oleh sebab itu, tujuan dari kegiatan Pengabdian kepada masyarakat ini adalah untuk memberikan pemahaman dalam tata cara pembuatan pembukuan laporan keuangan yang baik dan benar. Dalam kegiatan pengabdian kepada masyarakat ini kami menggunakan metode pendampingan, sosialisasi dan diskusi. Metode ini digunankan untuk memberikan pengetahuan secara teoritis dan praktek kepada peserta kegiatan tentang panduan tata cara pembukuan laporan keuangan dalam pengelolaan di BUMDes. Hasil dari pelaksanaan kegiatan pengabdian kepada masyarakat yang berjudul “Pelatihan Tata Cara Pembukuan Laporan Keuangan BUMDes Kelong” yakni masyarakat bertambah pengetahuannya mengenai pembuatan pembukuan laporan keuangan yang baik dan benar. Serta memberikan edukasi kepada masyarakat dalam rangka untuk merubah mindset anggota BUMDes mengenai pemahaman dalam tata cara pembuatan laporan keuangan.

The purpose of this study was to analyze the effectiveness of providing covid-19 assistance to MSMEs in Tanjungpinang City using measurement indicators in the form of timeliness and accuracy in making choices, as well as to analyze the impact caused by the provision of economic and social assistance to the community in Tanjungpinang City. This study uses a descriptive method with a qualitative approach. The results of this study indicate that the data collection process to the distribution of COVID-19 assistance in Tanjungpinang City has been effective in terms of timeliness and accuracy in making choices. In addition, Covid-19 assistance can help the community's economy, especially the MSMEs in Tanjungpinang City, but it causes social impacts in the form of conflicts between MSMEs and the city government, in this case the manpower office, cooperatives and micro-enterprises and the government.