The previous research addresses the relationship among audit quality and client satisfaction in the private sector and government sector. This study develops such research to non profit organization that focused on accelerating poverty reduction and expanding employment opportunities through community empowerment in Indonesia, where audit quality had been questioned. The authors use non-simultaneous regression models to analyses the factors of perceived audit quality and client satisfaction on each of 12 dimensions of audit quality by Carcello et al exclude audit committee involvement. The result from 293 non-profit organizations that were surveyed showed that auditor expertise and responsiveness to client needs are positively associated to client satisfaction. In contrary, this study found that competence, independence, due care, commitment to quality, conduct of field work, high ethical standards and auditor skepticism were not associated to client satisfaction despite these factors are the common requirement of audit conduct. Overall, we can conclude that the role of communication and relationship is very important to client satisfaction.

Learning creativity has now become an important prerequisite for improving the standard of education in the COVID 19 pandemic situation. Obviously, all sectors of life have been affected by this epidemic, including higher education. Teaching is moving online on an untested and remarkable scale, and insufficient preparation has impeded online education, including networks, technological expertise, inaccessibility and unavailability issues, and weak digital skills. Thus, this study aims to use android-based augmented reality technology with the named of ARPUSEA (Augmented Reality on Public Sector Accounting) as the alternative to solve these problems. This research method was use research and development with the qualitative analysis. This research found that the students emerge a high level motivation and enjoy the learning due to the application. In addition, this research found so many advantages by using this application such as this application helped the students to understand the material so well due to the meaningful content and it can play repeatedly, reduced their cost of learning because this application was offline, and they are very excited to learn because the assessment was developed on game mode and the materials presented were very interesting, complete, detailed, and brief.

The Qodiriyah Sulaimaniah Singosari Islamic Boarding School, Malang Regency is one of the large Islamic boarding schools located in Kreweh Singosari Village, Malang Regency. The existence of this Islamic boarding school makes a high contribution to producing young people who have a deep understanding of the Islamic religion. However, the Qodiriyah Sulaimaniah Singosari Islamic boarding school has a desire to provide more provisions to its students, namely the ability to entrepreneurship so that it can produce prospective entrepreneurs who have a good Islamic education. In addition, the Qodiriyah Sulaimaniah Singosari Islamic boarding school also has a desire to develop small businesses that have been owned in the Islamic boarding school. Therefore, PKM activities are carried out by providing training in the field of entrepreneurship, namely marketing strategy training for students at the Qodiriyah Sulaimaniah Singosari Islamic boarding school. In addition, this PkM activity also provides training on skills to make contemporary food, namely rice bowls which are expected to be useful for use as a product of the Qodiriyah Sulaimaniah Singosari Islamic boarding school. The results of this PKM activity are expected to produce students who have the ability to carry out marketing techniques so as to launch entrepreneurial activities that are carried out.

The purpose of this research is to examine the effect of audit quality on client satisfaction. The unit of analysis in this study is the PNPM Mandiri Urban LKM in Sidoarjo Regency, amounting to 291 MFIs scattered in all villages / wards in Sidoarjo Regency. PNPM Mandiri Urban LKM is a nonprofit organization that aims to alleviate poverty. The sample in this study consisted of 32 economic village village (faskel) facilitators who overshadowed 291 LKM and also acted as counterpart auditors during the audit. The number of questionnaires distributed was 32 copies and 32 returned questionnaires or as many as 100%. The data analysis technique used in this research is Multiple Linear Regression Analysis.The results of this study indicate that the understanding attribute of the client industry and responsiveness to client needs has a significant effect on client satisfaction. Meanwhile, the attributes of competence, independence, caution of the audit team, KAP commitment to quality, high ethical standards and skepticism of the audit team did not have a significant effect on client satisfaction. The limitation in this study is that the sample used only comes from one party, namely the auditee. It is recommended that further research should use samples from both parties between the auditee and the auditor so that more valid answers can be obtained

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