<p><em>This study aims to determine the effect of corporate social responsibility, enterprise risk management, and the characteristics of the board of directors on value relevance. The characteristics of the board of directors are broken down into two more variables, namely the proportion of female directors and the education level of the CEO. The value relevance proxy are measured by combining the ratio of price book value and earnings per share. The sample was selected using a purposive sampling method, which resulted in 40 companies in the consumer goods industry included in the Indonesia Stock Exchange for the period 2017-2020. This study uses multiple linear regression analysis which is processed using SPSS 23. The results of the analysis show that the corporate social responsibility variable, the proportion of female director and the CEO's education level have a positive influence on value relevance while the enterprise risk management variable has no effect on value relevance.</em></p>

The success of the company in determining the Selling Price of its business products is largely determined by the success of the company in determining or calculating the Cost of Production (HPP) of the products it produces.Errors in the determination of the cost of production (HPP) can cause errors in the determination of the selling price of the resulting product, so that the company cannot compete with other similar businesses.The difficulty of determining the cost of production and selling prices of fashion and culinary products experienced by MSME entrepreneurs has become a big problem and has been going on for a long time among kompeten member entrepreneurs in Bekasi, so continuous training is needed.This can also be used as a background or basis for scientific research by PKM lecturers, so that research results can be obtained that can answer the difficulties of entrepreneurs of KOMPETeN members of the Bekasi region in determining the cost of production and selling prices of fashion and culinary products.

<p><em>This research aims to examine and analyze the influence of work incentives, task complexity, and knowledge of auditors to audit judgment. This research is a qualitative research using primary data from the questionnaire. The sampling method used is convenience sampling, obtained with a sample of 144 auditor respondents from 21 Public Accountants Firm in DKI Jakarta Region registered in Directorate of Indonesian Institute of Certified Public Accountants. The data analysis technique is Structural Equation Model (SEM) based on Analysis Of Moment Structure (AMOS) with AMOS analysis tool 24. </em></p><p><em>This research shows that work incentive and auditor's knowledge have positive and significant influence to audit judgment, while for task complexity has a negative and significant effect on audit judgment.</em></p>

<p><em>The study aimed to get empirical evidence about the influence of incentives, time pressure, auditor experience, and locus of control on audit judgment. This study used convenience sampling technique. We distributed questionnair to130 auditors that work in twenty public accounting firms in DKI Jakarta. All of the firms are listed in Indonesian Institute of Certified Public Accountants. Structural Equation Modeling (SEM) was used to analysis data with AMOS 24. </em><em>This research found that </em><em>incentives, experience, and locus of control has positive and significant influence on audit judgment has negative and significant effect on audit judgment.</em></p>

<p class="Imar-Abstract">The objectives of this research are to see the influence of Enterprise Resource Planning (ERP) implementation and organizational capability toward Green Supply Chain Management (GSCM) practices. GSCM practices are seen through green purchasing, cooperation with customers, and investment recovery practices. ERP implementation is measured using integration, configuration, and adaptation of the organization information system. Meanwhile, organization capabilities are measured by information access, product innovation, and flexibilities.</p><p class="Imar-Abstract">This research uses a convenience sampling technique by distributing questioner 60 respondents. They are employees who work in different types of companies. The results showed that ERP implementation influences the practice of cooperation with customers, while ERP practices do not influence green purchasing and investment recovery practices.  Organizational capabilities also do not influence the practice of GSCM.</p>