The objective of this research is examine the concentration of ownership, independent commissioners, and audit quality to earning pe share (EPS). The study population is all companies listed on the Indonesia Stock Exchange. The sample of this research is a manufacturing company listed on Indonesia Stock Exchange 2012-2013. Tests of this research using multiple regression method. The results of this study prove that the variable of ownership concentration and audit quality influence to earnings per share (EPS), while independent commissioner variables have no effect on earnings per share (EPS).

Kegiatan ini diselenggarakan atas dasar banyaknya usaha mikro, kecil dan menengah (UMKM) belum melakukan pencatatan atas kegiatan usahanya. Pelaksanaan kegiatan ini melibatkan sepuluh UMKM yang ada di Provinsi Banten. Dengan memanfaatkan smartphone, UMKM dapat menghasilkan laporan keuangan usahanya dengan mudah, cepat, dan tepat. Hasil dari kegiatan ini adalah UMKM menghasilkan laporan keuangan usahanya yang dapat digunakan sebagai informasi dan kontrol usahanya. Kata Kunci : Informasi, Laporan Keuangan, Aplikasi Smartphone

The preparation of financial reports which has been seen as a difficult thing for Micro, Small and Medium Enterprises (MSMEs). The proposed community service program is a community service program that aims to provide easy solutions for Micro, Small, and Medium Enterprises in Banten Province in preparing financial reports. As a form of community service, community service was held with the theme "Workshop on the Preparation of MSME Financial Reports based on SAK EMKM". The workshop will be conducted in the form of presentation of basic accounting material and presentation of SAK EMKM.

This study aims to provide empirical evidence about the ERP business process model of competitive advantage. In particular, this study investigates the mediating effect of management control on the relationship between ERP implementation and competitive advantage.The empirical analysis in this study is based on primary data obtained from a survey of managers of 50 manufacturing companies with a response rate of 33.67%.This research was conducted with a structural equation modeling (SEM) approach method with testing tools using partial least squares (PLS).Directly, these findings suggest ERP implementation has a positive impact on a firm's competitive advantage, by increasing innovation opportunities that involve building greater capacity that creates long-term benefit opportunities and sustainable competitive advantage.The use of informal controls tends to be more integrated with information systems in producing higher quality information to support decision making so as to mediate the positive effect of ERP implementation in increasing the company's competitive advantage.Meanwhile, formal control cannot be a good mediator when it is not accompanied by the addition of other business attributes.

The Covid-19 pandemic has hit Indonesia since March 2020 until now. All components of the Indonesian state must unite to overcome the pandemic. One of the tangible forms of community service from Sultan Ageng Tirtayasa University is to increase public awareness of Covid-19 during the Enforcement of Restrictions on Community Activities in Cibodasari Village. Community service activities carried out include socializing covid-19, spraying disinfectants, and socializing the Enforcement of Restrictions on Community Activities. The activity was carried out in a hybrid manner by implementing a strict health protocol. The result of the implementation of these activities is that the residents of the Cibodasari sub-district are increasingly aware of Covid-19 so that the discipline in applying health protocols is felt, the wider impact is felt at the Tangerang City level by decreasing the level of the Bed Occupancy Ratio.