Students and lecturers in various fields (including accounting) need to adapt to the new normal life resulting from the COVID-19 pandemic. This highlights the need to maximize the use of technology as the main learning media, not least in student activities. A living laboratory model for accounting education was created through cooperation between universities and MSMEs. The living laboratory learning process has been proven to support students’ skills. However, carrying out laboratory learning in the midst of a pandemic is a challenge. This study aimed to determine the contribution and advantages of living laboratories for accounting education during the COVID-19 pandemic. Descriptive-qualitative methods were used with a case study approach. Data were collected through online interviews and focus group discussions. Participants were students who used a living laboratory model in MSMEs. Data were reduced, presented and verified. The living laboratory was designed and implemented based on procedures and real work standards. Based on the results, it can be concluded that even though the living laboratory accounting learning was carried out online during a pandemic, students still obtained significant benefits. Learning activities of the living laboratory were in addition to achieving mastery of competencies. The results also emphasized the development of soft skills that were instilled in the individual students, including intellectual, emotional, spiritual and social intelligence. Keywords: COVID-19, Accounting, Education, Living Laboratory

PurposeThis research aims to examine the moderating role of the existence of risk management committee between risk-taking behavior and companies’ performance.Design/methodology/approachResearch sample includes 383 manufacturing company-year that listed on the Indonesian Stock Exchange period of 2017–2020. The risk-taking behavior includes the use of leverage, capital intensity, research and development intensity, and earnings uncertainty. The hypothesis test uses company fixed-effect regression.FindingsThe result shows that risk management committee moderates the effect of risk-taking behavior on companies’ performance. This research also finds the similar result when risk management committee and risk-taking behavior are examined on the future performance. In the further analysis, the result also finds that the expertise of risk management committee moderates the effect of risk-taking behavior on companies’ performance.Originality/valueThis research contributes to fill the previous gap of risk-taking behavior and companies’ performance by considering the existence of risk management committee to promote oversight role on risk-taking behavior. This research also contributes to give new evidence in Indonesia about the role of risk management committee to improve the benefits or to reduce the costs of risk-taking behavior.

The objective of this research is to find the evidence of (1) REM towards firm value and (2) the moderating role of costs of REM which are market share, financial health, and effective tax rate between REM and firm value. Research samples are manufacturing firms listed on the Indonesian Stock Exchange 2018-2020. REM includes abnormal CFO, abnormal production, and abnormal discretionary expenses. Data analysis uses a white regression test. Based on data analysis, REM has a negative effect on firm value which indicates that REM reduces economic value. Market share and financial health weaken the negative effect of REM on firm value, indicating that REM is a signal where the firm has strong industry and financial advantages to increase firm value. The effective tax rate has no moderating effect between REM and firm value, indicating that low effective tax rate can be both efficient tax planning such as tax avoidance and aggressive tax planning such as tax evasion. Research contribution gives academics, financial statement users, and regulatory bodies an additional literature of REM as a signaling tool of industry and financial health advantages.

Laporan keuangan pesantren merupakan salah satu sarana untuk mempertanggungjawabkan aktivitas keuangan pondok pesantren. Laporan keuangan ini menjadi penting, karena merupakan wujud tanggung jawab atas dana yang dikelola yang diperoleh dari berbagai donatur. Berdasarkan hasil analisis situasi di beberapa pondok pesantren di wilayah Kabupaten Malang, laporan keuangan belum disajikan sesuai dengan PSAK 45.Kondisi ini disebabkan karena kurangnya pemahaman para pengelola dan pengurus pondok pesantren mengenai pedoman akuntansi pesantren. Laporan keuangan pesantren dapat disajikan dengan menggunakan aplikasiSANGO accountingyang merupakan alat bantu pencatatan keuangan pada lembaga khusus nirlaba dan telah disesuaikan dengan PSAK 45. Dalam upaya membantu mengatasi permasalahan penyusunan laporan keuangan yang dihadapi mitra dalam hal ini yayasan pondok pesantren di wilayah Kabupaten Malang, maka pelatihan dan pendampingan teknik penyusunan laporan keuangan dengan menggunakan aplikasi SANGO accounting oleh lembaga pendidikan tinggi melalui tim pelaksana pengabdian masyarakat dari Universitas Negeri Malang merupakan solusi yang tepat. Kegiatan pengabdian kepada masyarakat ini terbagi menjadi tiga tahap, yaitu pemberian materi, penginstallan aplikasi dan pendampingan penyusunan laporan keuangan dengan aplikasi SANGO. Kegiatan pengabdian masyarakat ini memberikan dampak pada peningkatan pemahaman dan penerapan aplikasi SANGO dalam menyusun laporan keuangan di pondok pesantren.

At this time, public trust in the public accounting profession began to diminish, this was due to the many cases of accounting manipulation. A Public accounting firm (KAP) is a public accounting organization that obtains a license in accordance with laws and regulations that operates in the field of providing professional services in public accounting practice. The auditor profession has been in the public spotlight in recent years. An auditor must have high professionalism in carrying out his duties. The audit results of an auditor must be accountable to interested parties. The auditor's performance is the result of the auditor's work in carrying out the assignment of examining the financial statements of an entity with the aim of determining the fairness of the financial statements. The quality of financial reports is centered on the auditor's performance. To achieve good performance, an auditor must have an attitude of independence. This study aims to determine how independence and professionalism affect auditor performance. The results of this analysis indicate that auditor professionalism and auditor independence have a positive effect on auditor performance. Based on these results, it can be concluded that an auditor who conducts audits in a professional manner will act independently so that the audit results cannot be influenced by other parties. Keywords: Professionalism, Independence, Auditor Performance