A suggestion to School From Home during Covid-19 pandemic made learning process at RA Riyadlotul Uqul, Dusun Lowok, less optimally. Online learning takes place in the form of assignments, and those who haven’t gadgets continue to study at school in turn. The purposes of this service activvity is to develop learning media that is suitbale for the pandemic situation in RA Riyadlotul Uqul. The results of discussions with teachers at that school stated that there were threee suitable media to be developed, animated video, relay stick games, and hand puppets, where all produccts were equipped with user manuals book, so that teacher and parents could easily apply them at home. The product development method adopt ADDIE. The result shows that teacher feels helped by the existance of educational media that is developed, as a variation of teaching techniques, and also build good character for students, which guidebook contains the benefits of using developed media. The teacher, as user, gave suggestions that the video should be uploaded on YouTube, and the guidebook has been copied to make it easier for the teacher to distribute it to the parents of students. The hope is that parents can accompany children to learn while playing at their home.

Merujuk pada usaha ekonomi produktif,, Perkembangan jumlah UMKM dari tahun ke tahun semakin bertambah, namun perkembangan UMKM baru terlihat dari sisi jumlahnya saja, secara aspek finansial belum banyak UMKM yang mengalami perkembangan dalam hal kinerja keuangannya. Hal ini karena kurangnya kesadaran pelaku UMKM terhadap pentingnya pengelolaan keuangan dari usaha yang sedang dijalani. Ada berbagai macam permasalahan yang umumnya dihadapi dalam meningkatkan keberhasilan dari UMKM, salah satunya yaitu lemahnya aspek pencatatan laporan keuangan. UMKM diharapkan bisa membuat laporan keuangan yang baik sesuai dengan Standar Akuntansi Keuangan (SAK) di Indonesia. FEB Univ Pancasila bekerjasama dengan UMKM Posdaya Cempaka Jagakarsa dalam rangka  Saat ini UMKM di Posdaya Cempaka masih dilakukan secara sederhana, pencatatan dilakukan hanya sebatas arus kas masuk dan kas keluar. Selain itu uang yang diperoleh dari usaha digabung dengan uang rumah tangga lalu pengeluaran untuk kebutuhan rumah tangga juga menggunakan hasil dari usaha sehingga ada pelaku UMKM tidak melakukan pencatatan. Para peserta UMKM diberikan wawasan terkait pentingnya pencatatan bagi UMKM untuk menghasilkan laporan keuangan yang bisa digunakan sebagai pengambilan keputusan.

This research aims to examine and analyze the effect of profitability, bonus plan and firm size on Income Smoothing. Index Excel (1981) model is used to determine the income smoothing practices. This research method uses quantitative descriptive methods. The data used is secondary data with the population using the Food and Beverages Sub Sector Manufacturing Company listed on the Indonesia Stock Exchange for the period 2017-2020. The hypotheses were tested using logistic regression analysis to examine the influence of these variables on income smoothing processed using SPSS ver25. The Sample was determined using purposive sampling obtained by 10 company samples, for a total of 40 observational data. The results of this study showed that profitability has a positive effect on income smoothing, bonus plan negative effect on the action of income smoothing, while firm size has no effect on income smoothing.

This study aims to analyze the effect of independent commissioners, audit committee, financial distress and company size on auditor switching. The population of this study were all coal mining companies listed on the Indonesia Stock Exchange for the period 2014-2019 with a total sample of 13 companies selected by purposive sampling method. The data analysis technique uses descriptive analysis and logistic regression using SPSS version 20. The results of hypothesis testing prove that the independent board of commissioners has no effect on auditor switching. The audit committee has a significant effect on auditor switching. Financial distress has no effect on auditor switching. Firm size has no effect on auditor switching.