This research is a quantitative study that aims to determine the effect of company size, company risk, and client profitability on audit fees. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018 which were selected using purposive samples. The number of observations is 99 samples. The analysis technique used in this study is multiple linear regression analysis using SPSS 25 software with a significance level of 5%. The results of the test show that (1) company size has a positive effect on audit fees (2) company risk has no effect on audit fees, and (3) client profitability has a positive effect on audit fees.   Keywords: Company Size, Company Risk, Client Profitability, Audit Fee

This study aims to empirically examine the effect of independent commissioners, audit committees, KAP size, and intellectual capital, on the integrity of financial statements. This study uses a population of companies with the Kompas 100 index listed on the Indonesia Stock Exchange in the 2018-2021 period. This study uses quantitative methods with data obtained from the company's financial statements and company annual reports or using secondary data. The samples in this study were 40 companies using purposive sampling. The techniques used in analyzing the research data are model specification using multiple regression tests, using the EViews as tools. The results of the study show that (1) independent commissioners have an impact on the integrity of financial statements, (2) the audit committee has no impact on the integrity of financial statements, (3) PAF size has no significant impact on the integrity of financial statements, (4) Intellectual Capital does not have significant impact on the integrity of financial statements.

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Hhh Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan, ukuran perusahaan dengan variabel moderating corporate social responsibility terhadap nilai perusahaan. Dalam penelitian ini nilai perusahaan diukur menggunakan Tobin’s Q. Sampel dalam penelitian ini berjumalh 10 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2014-2018. Teknik analisis yang digunakan adalah analisis regresi dengan tingkat signifikansi 10%. Hasil dari penelitian ini diperoleh bahwa (1) kinerja keuangan tidak berpengaruh terhadap nilai perusahaan. (2) ukuran perusahaan berpengaruh terhadap nilai perusahaan. (3) coporate social responsibility tidak berpengaruh terhadap nilai perusahaan. (4) corporate social responsibility tidak dapat memoderasi pengaruh kinerja keuangan terhadap nilai perusahaan. (5) corporate social responsibility tidak dapat memoderasi nilai perusahaan.

Dari hasil observasi dan wawancara yang telah dilakukan oleh tim pengabdi, menunjukkan bahwa masih banyak sekali dari para pelaku UMKM yang belum memahami dan mengabaikan pentingnya Branding. Branding yang diabaikan tersebut tentunya berdampak negatif bagi produk-produk UMKM di Kabupaten Serang. Tujuan dilaksanakannya pelatihan dan pendampingan ini adalah untuk memberikan sosialisasi dan membantu pelaku UMKM dalam membangun Nation Branding di era 4.0. Optimalisasi penggunaan merek seharusnya dilakukan oleh para pelaku UMKM dengan harapan akan meningkatkan minat beli konsumen dan harga jual yang kompetitif. Selain itu, merek yang dibangun dengan baik merupakan sebuah investasi dan diharapkan akan memberikan keuntungan bagi UMKM di masa yang akan datang. Tahapan pelaksanaan dari kegiatan pengabdian kepada masyarakat ini adalah mengindentifikasikan permasalahan-permasalahan yang terjadi pada mitra yaitu dengan pendekatan observasi cara wawancara, memberikan pelatihan serta pada akhirnya memberikan pendampingan kepada para pelaku UMKM. Hasil kegiatan ini menunjukan bahwa para pelaku UMKM memiliki pemahaman dan kesadaran akan pentingnya membangun nation branding di era 4.0 agar dapat bersaing secara nasional dengan produk-produk yang dihasilkan dari para pelaku UMKM yang lainnya. Kata kunci : nation branding, 4.0, UMKM, Kabupaten Serang ABSTRACT From the results of observations and interviews conducted by the service team, it shows that there are still a lot of MSME actors who do not understand and the importance of Branding. The neglected branding certainly has a negative impact on MSME products in Serang Regency. The purpose of implementing this training and mentoring is to provide socialization and assist MSME actors in building Nation Branding in the 4.0 era. Optimizing the use of brands must be carried out by MSME actors in the hope that it will increase consumer buying interest and competitive selling prices. In addition, a well-built brand is an investment and is expected to provide benefits for MSMEs in the future. The stages of implementing this community service activity are identifying the problems that occur in partners, namely by using an observation approach by interviewing, providing training and finally providing assistance to MSME actors. The results of this activity show that MSME actors have an understanding and awareness of the importance of building nation branding in the 4.0 era so that they can compete nationally with products produced by other MSME actors. Keywords: Nation Branding 4.0, UMKM, Serang district