This research describes, analyzes, and assesses the extent of teacher professionalism improvement by using the academic supervision program as an effort to know the improvement of teacher professionalism in SMAN 1 North Cikarang and MAN Kabupaten Bekasi. The research focus on this thesis related to academic supervision program, the process of academic supervision, the implementation of academic supervision, monitoring and evaluation of academic supervision, and the impact and follow up of academic supervision of principal in improving teacher professionalism. The research technique used was observation, interview, and document study with qualitative approach and sampling purposive sampling and snowball sampling. The results of this study are expected to find a description of academic supervision in improving teacher professionalism.

The COVID-19 pandemic has had a compelling impact on various sectors in Indonesia, including the national economy. This study aims to examine differences in regional financial performance before the pandemic (2019) and during the pandemic (2020) and to examine the effect of the ranking and status of local government administration published by the Ministry of Home Affairs on regional financial performance in the period before the pandemic (2019) and during the pandemic (2020). Paired sample t-test and regression analysis were used to test the hypotheses on the financial performance of 118 local governments consisting of 16 provincial governments, 48 ​​district governments, and 54 city governments. The regional financial independence ratio (RKKD), the effectiveness and efficiency ratio of PAD, the activity ratio, and the growth ratio are financial performance indicators tested in this research. The research's results show the differences between before and during the COVID-19 pandemic in regional financial performance in the PAD effectiveness ratio, capital expenditure activity ratio, and growth ratio. However, there is no difference in regional financial performance before and during the COVID-19 pandemic as measured by the regional financial independence ratio, efficiency ratio, and operating expenditure activity ratio. The results also show that the ranking and status of local government administration have no effect on regional financial performance before and during the COVID-19 pandemic.

Pengembangan desa wisata adalah salah satu bentuk pengembangan pariwisata yang dapat di kembangkan potensi-potensi yang ada di suatu desa. Fungsi pengembangan desa wisata merupakan sebagai wadah langsung bagi masyarakat akan kesadaran adanya potensi wisata dan terciptanya pesona lingkungan wilayah tersebut. Pengembangan desa wisata dewasa ini telah menjadi alternatif pembangunan ekonomi local yang diterapkan diberbagai daerah. Salah satu desa yang dikembangkan sebagai desa wisata adalah desa Plawangan, Kabupaten Indramayu. Desa Plawangan memiliki potensi pengembangan jika dilihat dari aspek potensi fisiknya, yaitu panorama persawahan yang hijau, sumber mata air Kali Beiji, taman Sri Rahayu, home industry berupa olahan makan bawang goreng, perkebunan rempah-rempah dan sayur. Pengabdian ini bertujuan untuk mengeksplorasi potensi pengembangan Desa Plawangan Sebagai desa wisata dengan mensosialisasikannya. Pendekatan yang digunakan dalam pengabdian ini adalah metode observasi, wawancara dan dokumentasi.

It is undeniable that auditors are expected to develop a strong audit plan to produce value-added audit reports. Given the preceding, current practice in auditing shows that many auditors use Risk-Based Audit (RBA) to determine an appropriate audit scope. RBA could effectively guide auditors to define audit scope based on the assessed risk. However, RBA does not consider human factors in performing audits. Consequently, most auditors encounter time budget pressure in meeting tight audit deadlines. Such an issue could adversely affect auditors' productivity and health. On the other hand, ergonomics is a discipline that focuses on human capabilities in completing tasks. The study also guides employees to adapt to the job while improving their well-being and increasing the quality of work results. Therefore, this study aims to intervene the principles of RBA with ergonomics. RBA consists of three stages: risk assessment, response, and reporting. The authors have concluded that ergonomics could intervene in RBA in the risk response step once the risk level is determined in the risk assessment phase by conducting a literature review study. Therefore, the auditors should balance the time budget allocation based on the assessed audit risk (low, moderate, or high). As the entity's risk is high, the audit team should be given an extended time allocation and vice versa. The findings suggest that auditors should develop an appropriate time budget scheme for specific audit procedures based on the assessed risks resulting from RBA implementation.