Company is going public in Indonesia are required to publish their financial reporting that have been audited by an external auditor in accordance with the specified time. However  in practice there are still companies that are late in submitting financial reporting. This research  aims to examine the effect  of tenur audite, audit opinion and size company to audit delay in manufacturing companies listed in Indonesia Stock Exchange on 2015-2017. The population in this reserch is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017 with total number of 152 companies. The sample selected by random sampling with the number of samples calculated by the Solvin Formula, and obtained the result of 60 of minimum samples.  The data analysis technique used  F and t examined. . The results of the study show that simultaneously tenur audite, audit opinion and company size have a significant effect on audit delay. While partially tenur audite and audit opinion have a  significant effect on audit delay, and company size does not significantly effect on audit delay.

Penelitian tentang pengaruh penambahan serat daun nanas terhadap sifat fisis dan mekanik papan semen gipsum telah dilakukan dalam bentuk komposit laminat. Persentase serat daun nanas yang digunakan adalah 0%, 2%, 4%, 6%, 8%. Sifat fisis yang diuji meliputi densitas dan daya serap air. Nilai densitas terendah diperoleh pada persentase serat daun nanas 8% yaitu 1,41 kg/cm3. Nilai densitas berbanding terbalik dengan nilai daya serap air. Persentase serat daun nanas 8% memiliki nilai densitas terkecil tetapi daya serap air yang besar. Nilai daya serap air pada persentase serat daun nanas 8% yaitu 39,17%. Pengujian mekanik yang diuji meliputi kuat tekan dan kuat lentur. Alat uji yang digunakan untuk kuat tekan dan kuat lentur adalah Universal Testing Machine (UTM). Nilai kuat tekan 5 kg/cm2 hingga 11,67 kg/cm2 telah memenuhi SNI 03-3449-2002. Nilai kuat lentur tertinggi pada persentase serat 2% dan 6% yaitu 21 kg/cm2 telah memenuhi SNI 01-4449-2006. The research on the effect of pineapple leaf fiber addition to the physical and mechanical properties of gypsum cement board has been carried out in the form of laminate composites. The percentage of pineapple leaf fiber used is 0%, 2%, 4%, 6%, 8%. Physical properties that were tested including density and water absorption. The lowest density value obtained at pineapple leaf fiber percentage of 8% that is 1.41 kg / cm3. The value of density inversely proportional to the value of water absorption. Percentage of 8% pineapple leaf fiber has the smallest density value but large water absorption. The value of water absorption at pineapple leaf fiber percentage 8%, that is 39.17%. Mechanical properties that were tested including compressive strength and flexural strength. The compressive strength and flexural strength were measured using Universal Testing Machine (UTM). The value of compressive strength that is           5 kg/cm2 to 11.67 kg/cm2 meets SNI 03-3449-2002. Highest flexural strength at fiber percentage 2% and 6%, that is 21 kg / cm2 meat SNI 01-4449-2006.

This PKM aims to help people who already have a business to produce fashion products (conventions). The partner in this program is Mr. Muchlis, a convection business actor located in Lengkong village, Bandung district. The problems faced by partners are (1) The length of the process of making buttonholes and installing buttons because they do not have a special machine for making buttonholes, so that they are transferred to other parties (2) Do not understand and have an adequate bookkeeping system resulting in difficulties in recording and calculating raw materials, wages, labor, other production costs, inaccurate determination of selling prices and profit calculations as well as preparation of financial reports, (3) Marketing of products is still limited and carried out offline, even though market opportunities for products are still open. The solutions offered to business partners are (1) Procurement of buttonhole making machines, (2) Making and training of IT-based bookkeeping, and (3) Making and training of social media for digital marketing, while the output targets to be produced are publication of PKM results in ISSN national journals, and media mass electronics, activity video publications, buttonhole machines, accounting systems ansi based IT, and digital marketing media.

This research aims to determine whether the financial performance as measured by Debt to Equity Ratio, Current Ration and Return on Assets and institutional ownership have a significant effect on the disclosure of Corporate Social Responsibility. This research used corporate social disclosure index (CSDI) as an indicator of Corporate Social Responsibility disclosure by using the Global Reporting Initaatives (GRI). Research method used is descriptive and verification method. Population in this research was categorized as high-profile companies that were listed on the Indonesia Stock Exchange in 2012 totaling 189 companies. The sampling technique used was random sampling technique with iteration. The result was a company that became the research sample as many as 46 companies. The data used in this study was a secondary data obtained through the study of the documentation to get a company's annual report data form samples, idx statistics and Indonesian Capital Market Directory (ICMD) in 2012. Data analysis used multiple regressions. Classical assumption test used before regression of that includes normality test, heteroscedasticity, multicollinearity and autocorrelation. It also examined the hypothesis with the t-test and F-test to examine the influence of independent variables to the dependent variable. The result of data anlaysis indicated that Debt to Equity Ratio and Current Assets were partially no significant effect on the disclosure of Corporate Social Responsibility. Return on Assets and Institutional Ownership partially significant effect on the disclosure of Corporate Social Responsibility (CSR). And Debt to Equity Ratio, Current Assets, Return On Assset and Institutional Ownership simultaneously significant effected on the disclosure of Corporate Social Responsibility (CSR).Penelitian ini bertujuan untuk mengetahui apakah kinerja keuangan yang diukur dengan Debt to Equity Ratio, Current Ration and Return on Assets dan institutional ownership berpengaruh signifikan terhadap pengungkapan Corporate Social Responsibility. Penelitian ini menggunakan corporate social disclosure index (CSDI) sebagai indikator pengungkapan Corporate Social Responsibility dengan menggunakan Global Reporting Initiatives (GRI). Metode penelitian yang digunakan adalah metode deskriptif dan verifikatif. Populasi dalam penelitian ini dikategorikan sebagai perusahaan high-profile yang terdaftar di Bursa Efek Indonesia pada tahun 2012 sebanyak 189 perusahaan. Teknik sampling yang digunakan adalah teknik pengambilan sampel acak dengan iterasi. Hasilnya adalah perusahaan-perusahaan yang menjadi sampel penelitian adalah sebanyak 46 perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh melalui dokumen laporan tahunan perusahaan public di IDX statistik dan Direktori Pasar Modal Indonesia (ICMD) tahun 2012. Analisis data yang digunakan regresi berganda. Uji asumsi klasik yang digunakan sebelum regresi yang meliputi uji normalitas, heteroskedastisitas, multikolinearitas dan autokorelasi. Selain itu juga meneliti hipotesis dengan t-test dan F-test untuk menguji pengaruh variabel independen terhadap variabel dependen. Hasil data anlaysis menunjukkan bahwa Debt to Equity Ratio dan Aktiva Lancar secara parsial tidak berpengaruh signifikan terhadap pengungkapan Corporate Social Responsibility. Return on Assets dan Kepemilikan Institusional secara parsial berpengaruh signifikan terhadap pengungkapan Corporate Social Responsibility (CSR). Selain itu Debt to Equity Ratio, Aktiva Lancar, Return on Assset dan Kepemilikan Institusional secara bersamaan signifikan berpengaruh terhadap pengungkapan Corporate Social Responsibility (CSR).

Pemanfaatan pekarangan dengan baik dan optimal akan memberikan manfaat bagi kenyamanan, kesehatan dan ekonomi. Lahan yang kurang subur masih bisa menghasilkan tanaman yang produktif dengan cara budidaya tanaman hortikulura dengan menggunakan media tanam dalam Polybag (hortikultura modern). Tanaman hortikultura dalam polybag saat ini menjadi trend di kalangan masyarakat. Selain mudah untuk proses penanamannya, perawatannya juga tidak susah. Tanaman hortikultura modern ini memberikan peluang sangat bagus untuk bisnis. Tujuan pengabdian ini adalah memberikan sosialisasi dan pelatihan budidaya hortikultura modern bekerjasama dengan UPTD PPP Wilayah Cilengkrang Dinas Pertanian Kabupaten Bandung dan memberikan pemahaman mengenai manajemen usaha yang meliputi motivasi usaha, teknis pembukuan sederhana dan pemasaran produk. Dengan pendabdian ini wawasan dan pengetahuan pengurus dan warga RW 13 Kompek Bumi Harapan Ciciru Hilir Kabupaten Bandung dapat meningkat sehingga menunjang keberhasilan usaha mereka. Setiap RT di RW 13 sekarang sudah memanfaatkan lahan kosong dengan ditanami oleh tamanan yang produktif, dan semakin mahir dalam pembukuan setiap kegiatan baik di tingkat RW maupun RT.