Penelitian ini memiliki tujuan untuk menguji mengenai pengaruh Independensi, Komitmen Organisasi, Struktur Audit dan Motivasi terhadap kinerja auditor di KAP Kota Malang. Metode penelitian yang digunakan adalah metode kuantitatif dengan analisis regresi dengan menggunakan SPSS. Populasi penelitian berjumlah 120 auditor KAP. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh jumlah sampel 80 auditor KAP di Kota Malang. Teknik Analisis data dalam peneitian ini yakni melalui uji keabsahan instrumen penelitiian yakni uji validitas dan reliabilitas, Uji asumsi klasik dan analisis regresi linear berganda, uji t dan uji F. Hasil penelitian ini menunjukan bahwa independensi berpengaruh positif signifikan terhadap kinerja auditor di KAP Kota Malang. Variabel komitmen organisasi  berpengaruh positif signifikan terhadap kinerja auditor di KAP Kota Malang. Variabel struktur audit berpengaruh positif signifikan terhadap kinerja auditor di KAP Kota Malang. Variabel motivasi kerja  berpengaruh positif signifikan terhadap kinerja auditor di KAP Kota Malang. Secara simultan variabel independensi, komitmen organisasi, struktur audit dan Motivasi kerja berpengaruh positif  signifikan terhadap kinerja auditor di KAP Kota Malang.

ABSTRAKPengembangan produk kopi herbal merupakan bagian dari pemberdayaan masyarakat dalam bentuk kegiatan produktif yang bertujuan untuk melatih masyarakat disabilitas untuk menghasilkan produk kopi herbal yaitu kopi koerja yang diharapkan memberikan dampak pada peningkatan kesejahteraan masyarakat. Metode pelaksanaan yang dilakukan adalah dengan sosialisasi program, pengadaan mesin dan pengadaan bahan penunjang, pelatihan pengolahan produk kopi herbal, dan pelatihan pemasaran strategi produk. Kegiatan ini diikuti oleh kelompok sasaran yaitu masyarakat disabilitas yang tergabung dalam organisasi difabel Lingkar Sosial Omah Difabel dengan peserta sebanyak 10 orang.  Pelatihan ini sangat dirasakan manfaatnya oleh para peserta pelatihan anggota disabilitas seperti kemudahan pengoperasian alat produksi, rebranding produk, dan peningkatan jaringan pemasaran produk. Kata kunci: kopi herbal; masyarakat disabilitas; desa inklusif. ABSTRACTThe development of herbal coffee products is part of community empowerment in the form of productive activities that aim to train people with disabilities to produce herbal coffee products namely koerja coffee which is expected to have an impact on improving people's well-being. The implementation method is by socializing the program, procurement of machinery and procurement of supporting materials, training in processing herbal coffee products, and marketing training of product strategies. This activity was attended by a target group, namely people with disabilities who belonged to the Omah Difabel Social Circle disability organization with 10 participants.  This training is strongly felt by the participants of disability member training such as ease of operation of production tools, product rebranding, and improvement of product marketing network Keywords: herbal coffee; people with disabilities; inclusive villages.

Faktor internal dalam bank syariah adalah faktor pengendali dalam perusahaan guna memberikan pengaruh terhadap jumlah penyaluran pembiayaan murabahah. Tujuan penelitian ini untuk menganalisa hubungan Dana Pihak Ketiga, Capital Adequacy Ratio (CAR) dan Non Performing Financing (NPF) terhadap Pembiayaan Murabahah pada bank umum syariah yang ada di Indonesia. Sampel pada penelitian ini adalah Bank umum syariah yang terdaftar di Otoritas Jasa Keuangan sebanyak 10 Bank Umum Syariah dengan 50 pengamatan selama periode tahun 2015 – 2019. Partial Least Square (PLS) dengan software SmartPLS V.3.3.2 merupakan alat analisis yang digunakan dalam penelitian ini. Hasil penelitian menjelaskan pertama, Dana Pihak Ketiga memiliki pengaruh positif signifikan atas Murabahah. Kedua, Capital Adequacy Ratio (CAR) memiliki pengaruh Positif tidak signifikan atas Murabahah. Ketiga, Non Performing Financing (NPF) memiliki pengaruh negatif tidak signifikan atas Murabahah.

The purpose of this study was to determine the entrepreneurial spirit of students and to determine the role of learning innovation on the entrepreneurial spirit of students. This research is a type of mix-method research, with the survey, interview, observation, and documentation methods. The survey was carried out by distributing questionnaires to 40 students offline. The results show that students of the Accounting study program have an entrepreneurial spirit, another finding is that learning innovation is effective for developing student entrepreneurial spirit, which is implemented in business startups as long as students are thematic KKN in the community and can improve the economy.

A quality report is a demand that must be carried out by the village head. A village government that is free from fraud is a government that implements accountability and transparency in every activity. The purpose of village government activities is to improve the village economy. The purpose of this study is to determine the determinants of preventing fraud in village funds in moderating the competence of the apparatus. The research site is in Wajak sub-district, Malang district. The research population is all village officials in Wajak sub-district. The sampling technique used a saturated sample. The research sample is 104 village officials. The data analysis technique uses Smart PLS. The results showed that Fraud prevention, Whistleblowing, and morality had an effect on preventing fraud in village funds. A good control system reduces fraud in the management of village funds. Whistleblowing is behavior that reports fraud and has an impact on reducing fraud in managing village funds. Good morality reduces fraud in village funds. The competence of the apparatus strengthens the relationship between the government's internal control system and morality towards preventing fraud in village funds. The competence of professional apparatus with good morals and good fraud prevention implementation further reduces village fund fraud. The competence of the apparatus has not been able to moderate the relationship between whistleblowing and the prevention of village funds. The implication of this research is that professional officials who have a caring attitude are needed to report anything that deviates from the existing rules.