Companies engaged in the food and beverage business have a very high chance of success in running their business, given the increasingly high level of food and beverage consumption for the community. Information based on financial ratios needs to be improved in other forms of financial analysis to ascertain the future risk level. The purpose of this study is to analyze financial distress for food and beverage sub-sector companies listed on conventional stocks and Islamic stocks on the Indonesia Stock Exchange in the period 2015-2020. Financial distress analysis uses the Altman Z-Score bankruptcy prediction approach. The results of the study indicate that companies that experience accounting losses do not necessarily experience financial distress. Companies whose shares are listed on the Sharia stock index tend to experience healthier financial conditions and do not experience financial distress. Sharia shares of food and beverage sub-sector companies on the Indonesia Stock Exchange have good resistance to financial distress. This is supported by the high and stable value of Inti Agri Resources' shares compared to the shares of other companies.

Tujuan dari kegiatan pelatihan akuntansi berbasis aplikasi ini adalah untuk membantu komunitas bisnis dalam lingkup Usaha Mikro, Kecil dan Menengah (UMKM) di wilayah kota Samarinda untuk dapat mengatasi masalah administrasi bisnis hingga dapat mengelola bisnis mereka secara lebih profesional dan mampu memenuhi persyaratan kredit di bank. Kegiatan pelatihan ini adalah salah satu bentuk kepedulian, perhatian, dan penerapan keilmuan di Fakultas Ekonomi dan Bisnis, Universitas Widya Gama Mahakam Samarinda, sehubungan dengan permasalahan manajemen bisnis untuk para pelaku bisnis UMKM di kota Samarinda. Melalui klinik bisnis ini, diharapkan dapat membantu pengusaha UMKM untuk mengelola administrasi bisnisnya secara lebih profesional. Selain itu, diharapkan pengusaha UMKM akan dapat mengembangkan bisnis mereka melalui sumber modal dengan memenuhi persyaratan laporan keuangan sebagai debitur di bank dan bank lembaga non-pendanaan. Kegiatan pelatihan telah berjalan dengan baik dan juga memperkenalkan serta memberikan praktik langsung dalam membuat laporan keuangan melalui pengelolaan transaksi yang lengkap dan dikerjakan melalui penggunaan software standar akuntansi. Peserta sangat menyadari pentingnya pengelolaan transaksi bisnis melalui sistem komputer akuntansi. Hasil kegiatan pelatihan ini adalah peserta telah mampu membuat laporan keuangan (neraca, laporan laba rugi, laporan arus kas dan laporan perubahan ekuitas) yang berstandar. Keterbatasan lokasi dan waktu menjadi hal yang perlu dipertimbangkan untuk pengembangan kegiatan pelatihan ini di masa depan. Pada waktu yang akan datang, sistem pelatihan harus dilakukan lebih intensif lagi dengan dukungan penggunaan software akuntansi, agar manajemen UMKM akan semakin baik.

This purpose of this research to analyze the impact of size, age, profitability, and leverage on earnings management of the company. The data sampling was selected using a purposive sampling technique to obtain 20 mining companies listed on the Indonesia Stock Exchange IDX that can meet the criteria. The analysis in this study was binary logistic regression analysis through SPSS 26. The analysis found that firm size insignificant effect on earnings management. Company age has a negative and significant impact, profitability has no significant effect, and leverage insignificant effect on firm earnings management.

This research mothod is descriptive, the comparative method used is the ratio of liquidity to the current ratio, solvency in the debt to asset ratio, activity on total asset turn over and profitability on return on asset to determine the company’s financial performance. From the analysis it is known that the comparative balance sheet report from 2014 to 2018 that the financial position and income statement of PT. Hanjaya Mandala Sampoerna Tbk showed an increase. Liquidity ratio shows that the company’s performance is very good and the company is able to pay off its short-term financial obligations, the solvency ratio shown that the company’s performance is very good and the company is able to guarantee the debt payments given by the creditor, and is able to guarantee the debt given by the criditor of the assets owned, aktivity ratio shows that the company’s performance is very good and the company is able to generate good sales from overall asset mangement, & profitability ratios indicate that the company’s performance is very good and the company is able to generate good profits from the assets used or from it’s own capital.

The formulation of the problem in this study would like to compare the role of internal audit in the control of trade receivables in the Credit Union Daya Lestari in West Kutai barat with Credit SOP (Standard Operating Procedure)? This study aims to determine the role of internal audit in the supervision of trade receivables at CU Daya Lestari West Kutai barat. The benefits of this research as information material for CU Daya Lestari in the role of internal audit Internal audit is an examination carried out by the company's internal parts of the company's financial statements and accounting records. SOP (Standard Operating Procedure) is a guideline or reference in work that is in accordance with the functions and financial requirements in accordance with work procedures, work procedures and work systems that apply in the company. This research method uses a comparative analysis method that is comparing between Supervision of credit or credit or loans according to the SOP (Standard Operating Procedures) in the Credit Union with the conditions that occur in the Credit Union Daya Lestari West Kutai barat. From the results of the analysis, it was learned that the Daya Lestari Kutai Barat Credit Union conducts credit supervision or lending in accordance with the SOP (Standard Operating Procedure) of the Daya Lestari Credit Union. This can be seen from the election table which shows everything is done in accordance with the existing SOP. keywords: internal audit, supervision, accounts receivable, lending, SOP Credit union.