In this study discussing the topic of interest currently in the field of tax accounting is about book tax difference. With the aim of knowing the influence between earning management, liquidity, and tax management on book tax difference. The study predicts that companies with high earning management, high liquidity, and high tax management will have a high tax difference as well. The total population in this study was 406 service companies and samples that will be used as many as 165 service companies listed on the indonesia stock exchange (IDX) period 2017-2019. Data analysis using SPSS 20 and Structural Equation Modeling -Partial Least Square (SEM-PLS) using Warppls 6.0 software. The results of this study found that earning management had a negative and significant effect on book tax difference, liquidity had no effect on book tax differrence, and tax management had a positive and significant effect on book tax difference.

Ibadah qurban merupakan ibadah pemotongan hewan qurban yang diselenggarakan setiap tahun oleh umat muslim diseluruh dunia tepatnya saat merayakan hari besar aidil adha. Dengan demikian, ibadah qurban secara tidak langsung akan berdampak terhadap kondisi sosial ekonomi dan budaya masyarakat dimana ibadah qurban tersebut dilaksanakan. Dari aspek sosial ekonomi ibadah qurban tidak hanya hanya sebatas ritual kegamaan semata tetapi juga bisa sebagai penggerak perekonomian masyarakat terutama dalam pengadaan hewan qurban.. Selanjutnya dalam aspek sosial budaya adalah bagaimana ibadah qurban dapat mengubah gaya hidup umat menjadi lebih sederhana yang jauh dari sifat konsumerisme dan gaya hidup berlebihan. Permasalahan yang selama terjadi di masyarakat adalah kurangnya kesadaran masyarakat (jamaah) tentang hikmah dari ibadah qurban terutama dari aspek sosial ekonomi dan budaya. Pengabdian ini dilakukan untuk meningkatkan kesadaran masyarakat (jamaah) terhadap hikmah dari ibadah qurban teruitama dari aspek sosial ekonomi dan budaya. Kegiatan ini dilakukan di mesjid Istiqlal Kelurahan Sidomulyo Timur, Kecataman Marpoyan Damai, Kota Pekanbaru. Pendekatan yang dilakukan adalah ceramah dan diskusi, yaitu dengan memberikan penjelasan materi secara tutorial dan diskusi serta memberikan contoh pengelolaan dan pelaksanaan ibadah qurban yang dapat meningkatkan dampak sosial ekonomi dan budaya masyarakat

This study aims to examine the effect of the audit opinion and BPK audit finding on the performance of local goverment in district/cities in  Riau Province. The population in this study consisted of 12 districts/cities in Riau province with an observation period of 2016-2020. The sampling method in this study uses a non-probability sampling technique, namely a sampling method that does not provide equal opportunities or opportunities for each member of the population to be selected as a sample. The non-probability sampling method used is saturated sampling and the number of samples in the study is 60 samples. The test was carried out using the Partial Least Square-Structural Equation Modeling (PLS-SEM) approach with the help of WarpPLS version 7.0 software used in data analysis and hypothesis testing. The results of the study found that audit opinions and audit findings have a negative effect on local government performance. This research has implications for local governments to have policies in regional financial management that are in accordance with statutory regulations so that they can make their local government performance better.Keywords : Audit Opinion, BPK Audit Finding, and Local Goverment Performance.

The business run by the Citra Permai Village-Owned Enterprise (BUMDes) is the sale of fertilizers for the village community, where this business is quite smooth and makes it very easy for the local community. BUMDes Citra Permai is still doing manual bookkeeping. Bookkeeping which is carried out for each transaction only uses cash in and cash out and also calculates the remaining inventory of goods also manually. From the results of these service activities there are limitations in the capacity of human resources, namely the understanding of making financial reports and inadequate support for computerized technology. With the problems found, the method used is training and mentoring using EFA-based Excel to motivate and inspire to operationalize EFA-based bookkeeping. This service is important in the hope that there will be an increase in knowledge about BUMDes management to the Village Government and BUMDes managers, increase the competence and understanding of BUMDes managers in regulating the purchase of goods and sales, calculating physical inventory, compiling BUMDes financial reports independently, and implementing financial administration

Jumlah Usaha Mikro Kecil Menengah (UMKM) di Pekanbaru  yang  semakin ramai seyogyanya diikuti dengan peningkatan laba oleh masing-masing UMKM. Topik ini sangat untuk meningkatkan pengetahuan pelaku UMKM dalam membuat pembukuan yang akurat sehingga diketahui laba yang dihasilkan.  Metode yang digunakan dalam pengabdian ini  dengan ceramah, diskusi atau tanya jawab antara pemateri dan peserta.  Peserta kegiatan ini adalah pelaku  UMKM kota Pekanbaru dari bidang yang berneda yang berjumlah 38 orang berasal Peserta pada kegiatan ini sangat antusias  baik dalam mendengarkan maupun dalam sesi tanya jawab, yang membuktikan pentingnya materi  ini bagi kelangsungan usaha mereka. Kegiatan ini penting untuk dilaksanakan karena memberikan manfaat kepada pelaku UMKM  yaitu membuat  pembukuan yang lebih akurat sehingga  dapat menghitung laba dari  usaha yang dijalankan.