This study aims to examine the effect of free cash flow, profitability, collateralizable asset and debt policy on dividend policy. The method of data analysis in this study uses the method of multiple regression analysis on Eviews program assistance and data collection method using purposive sampling. The data used are secondary data obtained from 81 data  financial statements of sector property, real estate and building construction companies listed on the Indonesia Stock Exchange in 2019-2021. The results of this study indicate that the free cash flow and collateralizable assets variable has a positive influence on dividend policy, while profitability and debt policy variable has no postitive effect on dividend policy

<p class="Style1"><em>The purpose of this research ic to analyze audit quality differences, managerial </em><em>ownership, financial stability and capital turnover on fraud and non fraud company. </em><em>Population of this research are manufacturing company listed in Indonesian Stock </em><em>Exchange (ISE) in year 2012 — 2014. Total sample of this research is 254 </em><em>manufacturing company. Mann —Whitney test is used as the analysis method. The result </em><em>of this research shows that audit quality and managerial ownership variables has significant differences between fraud and non fraud company. Whereas financial </em><em>stability and capital return variables does not show any difference between fraud and </em><em>non fraud company.</em></p>

In line with the importance of computer applications in accounting records, Inkop Kartika cooperatives as the main cooperative conducting an examination of the report of the central cooperative conducting savings and loan transactions activities require an understanding of accounting for sales and revenue transactions through certain software applications. The debriefing of participants, especially the management of cooperative members, must be carried out in order to have a good mastery of the concepts and practices of this computer-based accounting information system, particularly in sales and cash receipts using Zahir accounting software.Community Service Activities (PKM) are carried out by several lecturers from the Faculty of Economics and Business of Trisakti University in collaboration with Inkop Kartika for 2 (two) days at Campus A of FEB Trisakti University, on 19-20 August 2019, with a total of 26 participants. Activities in the form of lectures and training. The results and findings of this training activity are known that this activity is very helpful for the managers of Kartika InKop in recording accounting transactions, especially sales and cash receipts using Zahir software