This study aims to examine the effect of non performing loan, capital adequacy ratio, and loan to deposit ratio on allowance for impairment losses with audit committee competencies as moderating variables on the public banking firms that listed in the Indonesia Stock Exchange for period 2014 to 2018. The independent variables of this study are non performing loan, capital adequacy ratio, and loan to deposit ratio, while the dependent variable in this study is allowance for impairment losses with audit committee competence as moderating variables. The method of analysis of this study is multiple regression analysis with moderating variables. This study uses purposive sampling method and get 20 public banking firms as the sample with 100 data observerd. The results of this study indicate that: (1) NPL significantly effect on CKPN; (2) CAR insignificant on CKPN; (3) LDR insignificant on CKPN; (4) KKA insignificanton CKPN; (5) NPL insignificant on CKPN while moderated by KKA; (6) CAR insignificant on CKPN while moderated by KKA; and (7) LDR insignificant on CKPN while moderated by KKA.

Purpose: One of the obstacles to obtaining additional capital is the inability to compile financial statements which is a condition for obtaining access to capital from banks. Many MSME players manage their business without having a basic knowledge or skills about good strategies. MSME actors need to be fostered and accompanied in the preparation of financial statements. So that they can compile financial statements in accordance with applicable standards. MSMEs can communicate their business to stakeholders, not only with regard to products, but also performance reflected in financial statements. MSMEs need to gain knowledge about adequate financial bookkeeping so that business expenses and income can be monitored accurately. Method: This activity is carried out in the form of training delivered by several methods such as lectures, discussions and mentoring. Result: The main target of this activity is MSME actors in Bojongsari, Depok. After the activity, participants are motivated and eager to get used to recording transactions. By getting used to recording transactions starting from the smallest thing, financial statements can be easily made with proof of transactions and regular recording. On this occasion, not only providing material to MSME actors, but also providing motivation and easy tips for compiling financial reports. Conclusion: MSME participants practice the knowledge gained, namely by getting used to recording every transaction that occurs in business, it is hoped that MSME actors can easily compile simple financial reports Keywords: 1. Financial statements 2. msme

Institution Awareness to the citizens in order to increase the quality of education is a part of Tri Dharma Perguruan Tinggi. To apply the program, it needs a plan. Community service program. The general purpose of this community service program is to increase the competency of citizens of RW 003 Babakan Village, Kelapa Dua, Setu, South Tangerang using Zahir Accounting Software training. The activity of this community service program entitled Computerized Accounting. The trainers and the source speakers are from the lecturers of Accounting Major of Pamulang University (Universitas Pamulang). The result conducted on November, 1,2,3 2019 was increasing their ability to use computer and computerized accounting with Zahir Accounting Software. The trainees was enthusiastic with the material they had from the lecturers of Accounting Major of Pamulang University (Universitas Pamulang). The trainees directly used the software.Zahir Accounting Software becomes an attention for the entrepreneurs who need accounting software to support financial noting in their business easily, fast and accurately, so by practicing Zahir Accounting Software will increase the citizens' competence to look for a job Keywords: Software Zahir Accounting ; Computerized Accounting

This research was conducted aimed at analyzing the Influence of Profitability, Leverage, dan Good Corporate Governance is notfacing the Value of the Company. This research was conducted on food & beverage subsector manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2021. The sample determination method in this study uses the purposive sampling method with a sample of 18  food & beverage subsector manufacturing companies that have met the sample criteria. The study used multiple linear regression analysis techniques and used SEM PLS 3.2.6 statistical test tool. The results of this study Profitability have a positive and significant effect on Company Value, Leverage does not affect company value, Good Corporate Governance has a positive and significant effect on Company Value.

The study aims to examine the effect of tax socialization, understanding of taxation, tax rates and tax sanctions on taxpayer compliance in e-commerce at Shopee. The population used in this study were all questionnaires distributed via chat on the Shopee platform. The data used were collected based on voluntary sampling method and obtained a sample of 104 respondents. The method used in this study is a quantitative method using SPSS. The result in this study reveal that the variables of taxation socialization, understanding of taxation, and tax sanctions have no effect on taxpayer compliance in e-commerce at Shopee and tax rates affect taxpayer compliance in e-commerce at Shopee.