Tax avoidance is a way to avoid paying taxes legally by taxpayers by reducing the amount of tax owed without violating tax rules or in other terms looking for regulatory weaknesses. Executives have a significant positive role in tax avoidance. The purpose of this study was to determine the effect of company size and leverage on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange. This study the type of this research can be classified into empirical research. The data used in this study were secondary data from companies listed on the Indonesia Stock Exchange (IDX). The results of this study indicate that variable Size of the company does not affect tax avoidance. The size of the company will not affect tax avoidance. Every company management wants to be assessed as good by shareholders so that small or large companies will do tax avoidance. Leverage variables have a significant positive effect on tax avoidance. The higher the level of leverage obtained by the company, the higher the level of tax avoidance by the company. Keywords: Company size, leverage, tax avoidance, manufacturing companies

High corporate values can increase the prosperity of shareholders so that they will invest their capital into the company's stock which causes the company's management to practice earnings management and can be overcome or minimized with its own supervision through corporate governance. For that we need research about the effect of earnings management on corporate value with corporate governance as a moderator variable. Based on the background of the above problem, the formulation of the problem in this research is What profit management affects corporate value, corporate governance with managerial ownership ownership, institutional ownership, proportion of independent board of commissioners, audit quality affect the relationship between earnings management to corporate value? The purpose of this research is to prove the influence of earnings management on corporate value, corporate governance with managerial ownership, institutional ownership, proportion of independent board of commissioner, audit quality to the relationship between earnings management to company value at manufacturing company in Indonesia Stock Exchange. This research uses quantitative method and the data used is secondary data which is financial report of manufacturing company in Bursa Efek Indonesia during period 2013-2015. The sample in research using purposive sampling method, found 40 companies that enter the criteria. Hypothesis testing is done by using multiple linear regression analysis to test the simultaneous influence of sever The results prove that earnings management can raise the value of the company. The moderating variables that affect the relationship of earnings management to firm value are managerial ownership and institutional ownership. While the proportion of independent board of commissioners, and audit quality is not a moderating variable. Keywords:Earnings management, corporate value, corporate governance, managerial ownership, institutional ownership, proportion of independent board of commissioners, audit quality al independent variables on one dependent variable.

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Pengabdian masyarakat merupakan implementasi dari salah satu amanat Universitas Muhammadiyah Bengkulu yaitu pengabdian kepada masyarakat serta implementasi dari ilmu pengetahuan yang didapat selama berada dimeja kuliah. Permasalahan yang dialami oleh anak-anak desa Tabeak Blau yaitu kurangnya kesadaran akan pentingnya menabung sejak dini,maka anak-anak enggan untuk melakukan kegiatan menabung tersebut. Oleh karena itu kami mengadakan kegiatan ini bertujuan memberikan pemahaman kepada siswa sekolah dasar tentang pentingnya membiasakan menabung. Selain itu juga diharapkan dapat memberikan kontribusi mencerdaskan generasi muda melalui kesadaran menabung sejak usia dini dan juga menghindari anak-anak dari sikap boros. Mitra dalam kegiatan ini adalah siswa dan siswi SDN 75 Lebong, Kecamatan Lebong Atas, Kabupaten Lebong. jumlah siswa yang mengikuti dalam kegiatan ini sebanyak 86 siswa baik laki-laki maupun perempuan. Kegiatan ini diharapkan dapat meningkatkan minat menabung pada siswa siswi SDN 75 Lebong. Kata Kunci: Minat Menabung, Mengatur Keuangan, Gerakan Menabung, Sosialisasi Menabung, Penyuluhan Menabung.

Penelitian ini bertujuan untuk menguji pengaruh variabel: Peran internal auditor terhadap pencegahan kecurangan(fraud) pengelolaan keuangan dana desa. Penelitian ini menggunakan metode survey dengan kuesioner, jumlah Popuasi dalam Peneitian ini adalah 20 orang auditor inspektorat kabupaten Bengkulu selatan yang melakukan audit dana desa di Kabupaten Bengkulu Selatan dan sekaligus di gunakan semua sebagai Sampel Penelitian. Analisis data menggunakan regresi linier sederhana. Hasil penelitian menunjukkan bahwa peran internal auditor berpengaruh signifikan terhadap pencegahan kecurangan (fraud) pengelolaan keuangan dana desa.  Hal tersebut dapat dilihat berdasarkan hasil uji regresi sederhana yaitu uji t. Pada Uji t di peroleh hasil nilai signifikan(sig a = 0.005)= α 0,5(H1 diterima).jadi peran internal auditor yaitu berpengaruh positif dan signifikan terahadap pencegahan kecurangan pengelolahan dana desa.Kata kunci: peran internal auditor dalam pencegahan kecurangan.