The purpose of this study is to examine the influence of competence, Independence, Pressure of Obedience and internal control system to Audit Quality based on Internal Audit Capability Model (IACM) and gender as mediating variable. This research contributes the theoretical and practical benefits as the form of adoption of agency theory and attribution theory and suggestions to improve the expertise of auditors by taking into account the competence, independence, and pressure of obedience and internal control system to produce quality inspection in the field of supervision. This study uses a quantitative approach. The analysis technique used in this research is Partial Least Square (PLS) with the help of warpPLS software. The subject of this study is the Inspectorate of East Java Province with a sample of auditors in the Inspectorate of East Java Province which amounted to 53 auditors. The results of this study indicate that competence and internal control system affects the Audit Quality based on Internal Audit Capability Model (IACM), while the independence, pressure of obedience and gender do not affect the Audit Quality based on Internal Audit Capability Model (IACM).

Material handling can be done with the help of equipment or manually with various methods or working positions. One of the real work which we seen everyday is material handling from warehouse to truck with using stairs, where we don't know how to use slope angle by right so that it can result high productivity. The objective of the research is to know whether there are a difference of influence between the 30 0 and 45 0 used to carry goods from the first floor to the second floor on work productivity in male and female workers. It is assumed that the results of the study will show that workers carrying goods using 30 0 , produces to higher productivity than using 45 0 for both male and female workers. Male worker has a stronger endurance so it will have higher productivity than female worker. This research can contribute to theoretical understanding in the development of ergonomics and the design of work system, especially on material handling by using different slope angle of stairs on both male and female workers. Variables include the independent variables are: (1) The slope angle of stairs with two levels are 45 0 and 30 0 , (2) Sex with two levels are male and female. And the dependent variable is work productivity of the amount of goods that can be brought (kg) per unit time. Data analysis with inferential statistical approach Analysis of Variance (ANOVA) with 95% significance level by using minitab software. The results show significantly that material handing using stairs with the stairs angle with the slope of 30 0 generate higher productivity compared to when using stairs angle with slope of 45 0 on workers at both male and female. In working time for 15 minutes male workers can move thing larger than female, namely male workers as much as 303.6 kg/ 15 minutes and female workers as much as 249.6 kg/ 15 minutes. While stairs with slope 30 0 more ease the workload than stairs of the slope of 45 0 , namely giving results 322.8 kg/ 15 minutes for slope 30 0 , and 230,5 Kg/ 15 minutes for slope of 45 0 .

The purpose of this study is to examine the influence of competence, Independence and Pressure of Obedience to Audit Quality based on Internal Audit Capability Model (IACM). This research contributes the theoretical and practical benefits as the form of adoption of agency theory and attribution theory and suggestions to improve the expertise of female auditors by taking into account the competence, independence, and pressure of obedience to produce quality inspection in the field of supervision. This study uses a quantitative approach. The analysis technique used in this research is Partial Least Square (PLS) with the help of warpPLS software. The subject of this study is the Inspectorate of East Java Province with a sample of female auditors in the Inspectorate of East Java Province which amounted to 30 female auditors. The results of this study indicate that competence affects the Audit Quality based on Internal Audit Capability Model (IACM), while the independence and pressure of obedience do not effect the Audit Quality based on Internal Audit Capability Model (IACM).

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Berdasarkan industri UMKM Rungkut Berkarya yang bekerjasama dengan negara Indonesia dan Jepang yaitu Institute Teknologi Surabaya (ITS) dengan multidisiplin Statistika dengan perwakilan 20 Foreign Student Kumamoto University (KU) di acara Global Leadership Camp khususnya bidang pangan, tujuan yang pengabdian masyarakat berikut untuk meninggikan dan mengembangkan pencatatan akuntansi dan memiliki kemampuan menganalisis usaha masyarakat UMKM secara lebih baik sehingga mampu mandiri dalam pengambilan keputusan usaha. Serta dapat juga mementingkan ketrampilan masyarakat sehingga bisa menunjang ekonomi dari di setiap keluarga. Masalah dan kendala hambatan yang ditangani oleh UMKM Rungkut Berkarya ini perihal yang diutamakan yaitu menyangkutpautkan penambahan ketrampilan para pelaku usaha kecil dan belum ada tumbuhnya jiwa usaha antara semua masyarakat setempat pengguna keuangan yang kurang memadai sehingga waktu kosong belum dimanfaatkan dengan begitu maksimal. Bila diklasifikasikankan pada concern terkait ternyata UMKM menyangkut beberapa perihal yakni: Peningkatan implementasi dari ilmu akuntansi sendiri Penerapan pencatatan akuntansi sehingga menunjangkan pendapatan keluarga Belum adanya ilmu atau metode tentang bagaimana teknis dari mengelola usaha keuangan sederhana dengan optimal   Metode pendekatan yang meningkatkan dan mengembangkan tersebut dengan memberikan pelatihan di bidang akuntansi dengan pencatatan sederhana dan disertai pembukuan kas sehingga bisa meningkatkan daya saing pasar dengan kemampuan akuntansi masyarakat yang memenuhi kebutuhan hidup Disamping itu dari sebelumnya telah memberikan berbagai pelatihan metode system yang digunakan adalah pendampingan, yang dimaksut metode dimana mitra dapat melakukan pencatatan akuntansi maka produknya optimal mitra juga diharapkan yang menjualnya dan memasarkan, sehingga produk yang dihasilkan tersebut dapat menunjang dari gaji di setiap keluarga melalui pengelolaan keuangan yang sistematis.