Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman E-Commerce dan pemahaman sistem informasi akuntansi (SIA) terhadap minat berwirausaha. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan asosiatif. Teknik pengumpulan sampel menggunakan metode purposive sampling yaitu mahasiswa jurusan Akuntansi tahun angkatan 2015-2016 yang telah mengikuti mata kuliah sistem informasi akuntansi. Jumlah sampel sebanyak 149 responden yang berasal dari 7 Perguruan Tinggi Swasta yang berada di Jakarta. Teknik pengumpulan data dengan cara menyebarkan kuesioner menggunakan google forms yang telah diuji validitas dan reliabilitasnya. Teknik analisis data yang digunakan adalah menggunakan hipotesis dan koefesien determinasi menggunakan program SPSS versi 25. Hasil penelitian ini membuktikan bahwa pemahaman E-Commerce dan pemahaman SIA berpengaruh positif terhadap minat berwirausaha. Bagi mahasiswa pemahaman E-Commerce dan pemahaman SIA akan mendorong peluang lebih besar untuk berhasil menjalankan wirausahanya.   Kata Kunci: E-Commerce, Sistem Informasi Akuntansi, minat berwirausaha

Research aims to find the practice of internal control of capital maintenance of small and medium enterprises (SMEs). Theoretically the results of this study can enrich the concept of capital maintenance that is appropriate for SMEs so it can be useful to encourage its growth. This research uses ethnomethodology approach through analysis phase: data reduction, data presentation, indexical, reflexivity and conclusion. Data collection is done through interview, observation and documentation. Interviews were conducted with several SME perpetrators. The results of the study found that the value of togetherness is very coloring various sides of life undertaken by the SMEs. Every day, they live side by side and work together, interact in their business activities, without having to be limited by business competition between one business actor and other business actors. The guidelines of life can be used as a role model in the current struggle of modernization that brings the concept of individualistic life in various facets of social life today. The maintenance of capital is done in a simple way by reflecting the operational value of: honesty value, trust, justice and love. Based on these values, the concept of capital maintenance found to maintain the sustainability of its business.

Tujuan pelaksanaan kegiatan pengabdian masyarakat yaitu untuk menjawab kebutuhan para pelaku UMKM di era normal baru Covid-19, yaitu digitalisasi pengelolaan  keuangan dan komunikasi bisnis usahanya.   Sasaran kegiatan workshop yaitu pelaku UMKM di wilayah kampus STIE Indonesia di Rawamangun,  meliputi mahasiswa STIE Indonesia dan masyarakat umum yang memiliki usaha. Metode pelaksanaan kegiatan ini adalah workshop yang diselenggarakan secara online dengan fasilitas Google Meet. Digitalisasi pengelolaan keuangan menggunakan Aplikasi Buku Kas dan Google My Business untuk komunikasi bisnisnya. Sosialisasi memberikan kesadaran kepada pelaku UKM akan pentingnya digitalisasi dalam pengelolaan keuangan dan komunikasi bisnis di era normal baru Covid-19, sehingga dapat meningkatkan kinerja usaha UMKM.

Abstract—This study is aimed to test the effect of Fee Audit, Financial Distress and Profitability on Audit Delay in manufacturing companies in the mining sector is listed on the Indonesia Stock Exchange 2014-2018. This research uses a quantitative research approach, which is measured by using multiple linear regression based methods with the help Eviews 10. The population in this study were manufacturing companies manufacturing mining listed on the Indonesia Stock Exchange (BEI) in 2014 until 2018. The sample was determined based on purposive sampling method, with a total sample of 18 manufacturing companies manufacturing mining sectors so that the total observation in the study this is as much as 90 observation. The data used in this study are secondary data. the official website of IDX : www.idx.co.id. Bassed on partial regresson analysis, variabel that have an influence on audit delay from manufacturing companies manufacturing mining listed on the Indonesia Stock Exchange (BEI) in 2014 until 2018are financial distress, the higher the financial distress, the company will experience financial distress and then the profitability the greater profits obtained by the company, the shorter the audit report lag, because the company wants to deliver good news. The result taht has no effect on the audit delay mining company is the fee audit variabel the size of the fee given does not affect audit delay, because the auditor will always work professionally.

The use of social media in university is inseparable from social media. This research discusses the importance of organizations that take reactive risk to manage social media, because of financial problems for managing funds needed to overcome problems related to the organization. This research focuses on how organizations especially universities need social media. The information used in this study includes four components, namely: (i) Use of Social Media, (ii) Perceived Use Risk, (iii) Policy Implementation, and (iv) Technical Training and Control. This research uses descriptive research which discusses quantitative, which uses multiple linear regression based method with SPSS Version 25. The data used in this study are primary data. The technique of collecting data uses the method of distributing questionnaires using Google forms. There were 93 respondents from 18 state and private universities in the DKI Jakarta area, namely employees and lecturers from each of these universities. The results in this study indicate that there is an intervening effect that occurs on the influence of the Use of Social Media and Perception of Use Risk on Training and Technical Control through Policy Implementation.