The purpose of the research was to explore the influence of Independence, Integrity, Professionalism and Professional Scepticism on the Accuracy of Giving Audit Opinion by Government auditors, in this case the Audit Board of the Republic of Indonesia (BPK-RI). The research seeks to broaden empirical evidence on the relationship between the influence of Independence, Integrity, Professionalism and Professional Scepticism with respect to Accuracy of Giving Audit Opinion by BPK-RI. The research using associative method approach. Data analysis using Partial Least Square (PLS) approach which is a model of Structural Equation Modelling (SEM) that is component or variant based. Data analysis methods consist of: (1) Outer Model Analysis, (2) Inner Model Analysis, and (3) Hypothesis Testing. Data were came from a convenient selected sample of 55 auditors spread in 3 (three) AKN (Government Auditor). The findings show that Independence has positive and significant influence on the accuracy of giving audit opinion by BPK-RI, Integrity has positive and no significant effect on the accuracy of giving audit opinion by BPK-RI, Professionalism has positive and significant effect on the accuracy of giving audit opinion by BPK-RI, and Professional scepticism has negative and no significant effect on the accuracy of giving audit opinion by BPK-RI.

Purpose: The aim of this research is to determine the audit report lag, leverage ratio and audit tenure on going-concern and appropriate audit opinions on go public companies listed on the Indonesia Stock Exchange (IDX). Design/methodology/approach: Method of research used in this research is the exposure of facts on testing the application of audit report lag, audit tenure and leverage ratio on going concern audit opinion. Findings: The outcome of the research indicates that audit report lag and audit tenure have a significant positive effect on going concern audit opinion, but the leverage ratio has insignificant effect on going concern audit opinion. Practical implications: The consequences of these going concern audit opinion make distrust of stakeholders, so the going concern audit opinion needs to be minimized in order for all companies to be trusted in financial statement reports. Originality/value: Empirical Study on all go public companies listed on the Indonesia Stock Exchange in 2018-2020.

The audit report delay cause problems of performance appraisal for all audited companies following the investors’ response negatively to the audited report. The consequences of these report delay make distrust of stakeholders, so the delay of audited report need to be minimized in order for all companies to be trusted in financial statement reports. The aim of this research is to explore the determinants of audit reporting delay in Indonesian stock exchange, especially on development boards. The exploration is then continued by examining the effects of audit report delay in order to respond to investors' negative impressions. Method of research used in this research is the exposure of facts on testing the application of GCG, financial performance. The factors used in this research were audit report delay and auditor’s opinion, investor response proxy by share price. The outcome of the research indicates that GCG and legal compliance pressures have a negative and significant effect on audit reporting delay, while financial performance has a positive and significant impact on audit reporting delay, moderating factors such as legal compliance pressures and KAP size has no effect on audit reporting delay. Audit reporting delay and independent auditor reports affect investor response, while legal compliance pressure and financial performance through audit reporting delay affects investor response.

Factoring is a process of converting accounts receivables into cash .Customers do not prefer cash sales. To increase the customer convenience the institutions are going for credit sales. If these credits are not recovered then it would increase the level o nonperforming assets and thus it results in financial crunch of the organization resulting in liquidation of company. So these institutions are entering into contracts with factors prior planning for credit sales. Thus they are fixing high margins for t which include the factoring commission. This is the real reason for gaining demand for the factors. These factors are adopting unfair methods for collecting the bad debts which would tamper the image of the institutions and corporate hiring factors .some of the factors assist the companies in maintain accounts, sales ledgers, understanding the credibility of buyers, export documentation, credit administration.

Tujuan pengabdian pada masyarakat ini adalah untuk memberikan pengetahuan dan praktik kepada Majelis Taklim Musholla Raudhatul Jannah Depok, bagaimana prosedur penanganan jenazah Muslim akibat Covid-19, penyerahan jenazah oleh petugas pemulasaran kepada petugas pemakaman, sampai pada proses menuju pemakaman. Diharapkan praktek ini dapat digunakan oleh petugas dan masyarakat sebagai acuan dalam melakukan kegiatan penanganan pemulasaran jenazah muslim yang meninggal di lingkungan masyarakat berdasarkan pertimbangan Hukum Syara’ serta Pedoman Pencegahan dan Pengendalian Covid-19 Kementerian Kesehatan, untuk melindungi petugas kesehatan dan masyarakat dari keterpaparan wabah Covid-19.