<pre><em>This research purposes to test and analyze the effect of Environmental Performance and Profitability on Firm Value. This study focuses on manufacturing companies in Bursan Efek Indonesia (</em>BEI<em>) in 2014-2016 which follows PROPER. This study used 22 companies with 66 observations. Environmental Performance (Independent Variables) proxies with PROPER, </em>and Profitability is measured by ROA.<em> Dependent variable used in this research is Company Value. This study uses a simple linear regression analysis. The result of the research, it is known that Environmental Performance has a positive effect on company value. </em><em>While profitability does not affect </em><em>on</em><em> company</em><em> value</em>. <em>The results of this study is expected to be a consideration of investors in making investment decisions and assess the performance of a company.</em></pre>

Accounting is an information system that generates financial statements used by relevant parties to report their economic activities and financial conditions. Many small Medium Enterprises (SMEs), the support of the nation's economy to date, still have not implemented accounting in conducting their businesses. This activity aims at improving the understandings and competencies of the laundry-business owners in applying simple financial statements and identifying challenges. Therefore, the accounting study Program in cooperation with the community of Laundry Entrepreneurs (HIPLI) implements a public service program, namely "Simple Financial Statements preparation training for the Association of Laundry Indonesia (HIPLI)". The results of this activity show that the relevant parties, such as governments, accountant profession organizations, educational institutions can motivate, facilitate and support the SMEs to compile their own financial report.

<p>The objective of this research was to examine the effect of tunneling incentive, bonus mechanism and debt covenant to transfer pricing. This research also conducted to test the role of tax minimization in moderating the relation between those variables. Research sample was manufacturing companies in consumer goods sector, that registered in Indonesia Stock Exchange 2014-2018. This research use purposive sampling method, with 110 observation data. Analysis method used is multiple linear regression. The result show only Debt covenant that proved can increase firm in transfer pricing. This research was not able to prove tunneling incentive and bonus mechanism influenced the decision of transfer pricing transaction. Tax minimization is not proved moderating the relations between tunneling incentive, bonus mechanism, and debt covenant to transfer pricing transactions.</p>

This study proposes to analyze and describe the effects of independence, competence, and audit experience on audit judgment with task complexity as moderating variable. This study also uses primary data by distributing questionnaires to Jakarta city auditors. Subsequently, 115 samples were generated using random sampling, and a series of tests were performed, including validity, reliability, multiple linear regression, F and T-tests. Independence and audit experience was then observed to positively influence the judgement of an auditor while competency has no impact. Task complexity strengthens the influence of independence, competence on audit judgment, On the other hand, task complexity weakens the influence of audit experience on audit judgment.

Micro and small businesses in Indonesia survived during the economic crisis until the Covid-19 pandemic arrived. This situation, brings major change in people's consumption behavior that results in decreased income. Aims of this activity is to provide knowledge and insight to increase micro and small businesses  income in new normal era at  Cordova Bina Amanah Entrepreneurship School.  Participants are given materials of market structure, marketing media and marketing media costs, using educational and training methods.  This activity, can increase average knowledge and insights of the material to 79,67% . This activity should be carried out continuously, added with diverse materials related to digital technology, whether  online or  offline.  Participants  as  businessmen  needs  to apply promotion with digital technology, build  personal branding, innovation and product diversification, and registered their businesses at  Cooperative Service  for micro, small, and medium enterprises.