Hal yang paling dikhawatirkan Bangsa Indonesia ialah tercerabutnya kebangsaan dan kebudayaan dari akarnya. Sehingga, akar harus diperkuat melalui penelitian-penelitian terapan membumikan nilai Pancasila sehingga menghasilkan kebijakan-kebijakan yang berpihak. Metode terapan diharapkan menghasilkan produk yang mampu secara langsung mengatasi permasalahan. Paradigma kenusantaraan adalah cara pandang terhadap segala sesuatu dari pemikiran kenusantaraan. Kenusantaraan adalah kesatuan yang integral antara materi dan spiritualitas. Penelitian ini menghasilkan metode terapan dalam ranah paradigma kenusantaraan untuk membumikan nilai Pancasila. Nilai Pancasila ialah spirit (spiritualitas) dari Bangsa Indonesia yang harus menyatu dengan raganya (materi). Penelitian ini memberikan tiga tahapan mulai dari Paradigma Kenusantaraan (historisitas), selanjutnya menerapkannya (beyond rasionalitas), dan tahapan akhir menghasilkan metode terapan (beyond aktualitas).

This study aims to determine the effect of business size, capital structure, audit committee, board of directors, and board of commissioners on company profitability in banking companies listed on the Indonesia Stock Exchange from 2018 to 2021. A total of 42 banking companies are the study sample. A purposive sampling technique was used to get 10 sample companies for 4 years with 40 observations. The research data comes from a sample of companies from the Indonesian Stock Exchange website. Multiple regression analysis and descriptive statistical analysis are the data analysis methods used. The research findings show that company size affects profitability, but the board of directors, board of commissioners, audit committee, and capital structure do not affect company profitability.

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This study aims to examine the effect of independence and remote audit on audit quality during the covid-19 pandemic. Covid-19 pandemic makes the auditors have difficulties inspect the audited company directly. Remote audit is a way to solve the difficulties. The effectiveness of remote audit still needs more research related to audit quality. Therefore, this research examines the effect of independence and remote audit on audit quality, both partially and simultaneously.  The examination the effect of remote audit on audit quality in covid-19 pandemic is the novelty of this research. The samples are selected by purposive sampling method. The data is collected by questionnaire sent to 8 Public Accounting Firms (KAP) in Malang City. The collected data is analyzed by multiple linear regressions. The partial test results show that auditor independence does not affect on audit quality. On other hand, remote audit affects on audit quality in covid-19 pandemic. Simultaneous test results show that independence and remote audit simultaneous has significant and positive effect on audit quality during the covid-19 pandemic.