AbstrakKegiatan Pengabdian Masyarakat ini bertujuan untuk meningkatkan perekonomian Masyarakat nelayan di Desa Bagan Serdang Kecamatan Pantai Labu Kabupaten Deli Serdang melalui diversifikasi pengolahan ikan dalam bentuk pembuatan bakso dan nugget ikan. Metode yang digunakan pada kegiatan pengabdian kepada Masyarakat ini adalah dengan cara pelatihan yang meliputi pengolahan ikan menjadi bakso dan nugget, pengemasan produk olahan ikan, pengelolaan adminitrasi dan keuangan, serta pendapingan usaha. Hasil kegiatan ini menunjukkan bahwa kelompok mitra sudah mampu dalam melakukan pengolahan ikan menjadi bakso dan nungget. Mitra juga sudah mampu mengemas dan memasarkan hasil olahan tersebut dalam lingkup lokal. Pendapatan kelompok masyarakat melalui kegiatan ini juga mulai menunjukkan hasil. Keuntungan yang dapat dihasilkan melalui pengolahan ikan dapat mencapai 80-120%, tergantung dari jenis ikan yang digunakan.Kata kunci: Diversifikasi Pengolahan Ikan. Ekonomi masyarakatAbstractDiversification of fish processing as a fishing improvement of fisherman economic effort Community service activity aims to improve the economy of fishermen community in Bagan Serdang Village, Pantai Labu District, Deli Serdang Regency, through diversification of fish processing in the form of making meatballs and fish nugget. The method used in this community service activity is by training that includes processing fish into meatballs and nuggets, packing of processed fish products, administering and finance management, and also business. The results of this activity indicate that the partner group have been able to do fish processing into meatballs and nungget. Partners also have been able to package and market the processed products within the local scope. The income of the community groups through these activities also begins to show results. Profits that can be generated through fish processing can reach 80-120%, depending on the type of fish used.Keywords: Diversification of fish processing. Community economy

ABSTRAKKetepatan waktu dalam penyampaian laporan keuangan sangat penting bagi pihak-pihak yang berkepentingan atas laporan keuangan. Ketepatan waktu berarti tersedianya informasi bagi pembuat keputusan pada waktu yang tepat sehingga dapat mempengaruhi keputusan yang akan dibuat. Secara umum, semakin lawas suatu informasi maka semakin kurang berguna informasi tersebut. Ketepatan waktu atas laporan keuangan menjadi sangat penting bagi tiap perusahaan, terutama perusahaan yang terdaftar di Bursa Efek Indonesia. Penelitian ini bertujuan untuk mengetahui pengaruh ukuran KAP, Ukuran Perusahaan dan Umur Perusahaan terhadap Audit Report Lag pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2018. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI tahun 2016-2018 sebanyak 165 perusahaan. Sampel penelitian sebanyak 189 perusahaan dengan metode purposive sampling, dengan jenis penelitian kuantitatif. Data yang digunakan merupakan data sekunder yaitu laporan keuangan perusahaan yang diperoleh dari www.idx.co.id. Teknik analisis data yang digunakan adalah statistik deskriptif, uji asumsi klasik, analisis regresi berganda, koefisien determinasi, dan uji t-statistik. Hasil penelitian secara parsial menunjukkan bahwa ukuran KAP tidak berpengaruh terhadap audit report lag dengan nilai sig 0.646, ini menunjukkan bahwa perusahaan yang diaudit oleh KAP Big Four tidak menjamin bahwa proses audit akan berlangsung cepat. Ukuran perusahaan tidak berpengaruh terhadap audit report lag dengan nilai sig 0.290, ini menunjukkan bahwa besar atau kecilnya perusahaan tidak berpengaruh terhadap panjang atau pendeknya proses penyelesaian audit. Dan umur perusahaan berpengaruh terhadap audit report lag dengan nilai sig 0.005, ini menunjukkan bahwa bahwa perusahaan yang lebih tua cenderung memiliki penyelesaian audit yang lebih cepat.Kata Kunci : Audit Report Lag, Ukuran KAP, Ukuran Perusahaan, Umur Perusahaan

This research is encouraged by the desire to provide adequate theoretical studies in establishing the policy the policy of providing financial support for students to be able to follow education at various levels of education (In Indonesian terms known as Bantuan Operasional Sekolah abbreviated BOS) especially in vocational schools (In Indonesian terms known as Sekolah Menengah Kejuruan abbreviated as SMK). The policy of providing BOS funds that have been implemented is to provide the same amount of funding for each student throughout Indonesia. According to the researchers, the policy is not good because according to the researchers there are various characteristics that should affect the amount of boss funds received by each student such as: economic capacity, cost standards for each region, and type of department. Based on the mentioned conducted research in two stages. The first stage has been completed by concluding that the variables of school tuition, school facilities, economic capacity of the community, and learning outcomes are interconnected with each other. These results conclude that the policy of providing BOS funds will be more effective when considering the variables of related variables so that the amount given for each student is not the same. It concludes that unit cost calculations are required to conduct the learning process for each student as a basis for establishing education funding policies.

In the past decade, there has been a paradigm shift in financial management in certain types of work units in government agencies and ministries to become more flexible, such as hospitals and universities. This flexibility is given based on the characteristics of the type of service provided because it demands faster services in addition to the work unit also managing public funds. To achieve good corporate governance, the Ministry of Education and Culture (Kemendikbud) of the Republic of Indonesia is trying to encourage the establishment of an Internal Control Unit (SPI) at the university level. The existence of SPI as a whole in every work unit of the Ministry of Education and Culture is regulated in the Regulation of the Minister of National Education of the Republic of Indonesia No. 47 of 2011 concerning Internal Supervisory Units within the Ministry of National Education. It should be understood that every internal auditor must have a paradigm that is in line with the goals of the organization. The work methods and procedures must be adjusted to the demands of management or stakeholders. This is where one form of the function of the internal auditor, which is to help management minimize risk. This has led to the emergence of the concept of risk-based internal auditing (RBIA), which we usually call risk-based auditing or other adapted terms. RBIA is a methodology that combines an organization's risk management framework with internal audit. Through this methodology, internal auditors ensure that the organization's risk management processes are implemented to manage risk effectively. This research aims to analyze the Readiness of Higher Education in Medan City in Implementing Risk-Based Internals to Realize Good University Governance. The Result is The level of readiness for implementing AIBR at PTN in Medan City obtained a score of X = 4.23 which means that it is ready to implement AIBR but still needs a slight improvement.

The problem in this research is how the company manages their working capital properly with understanding the determinants of working capital for the company to avoid the risk of bankruptcy. This study aimed to examine the effect of leverage, operating cash flow, profitability, sales growth, company size, sales fluctuations, the age of the company, and cash conversion cycle to the working capital requirements individually. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange asmany as 132 companies. The sampling method using purposive sumpling and obtained 80 companies as samples  in 2015-2020. The data used in this research is secondary data in the form of financial statements that are downloaded from www.idx.co.id. Data analysis technique used is multiple linear regression. The results showed that leverage, profitability, company size, and the cash conversion cycle significantly influence working capital requirements. These results indicate that the debts of the company, profitability, company size, and the cash conversion cycle, are all factors that must be considered by the company in determining the policies of proper management of working capital with under 5% significant. In connection with the pecking order theory, companies should not use too high debt if they have an advantage in the form of income, asset, and a high cash flow, which can be used to invested in working capital.