This study was conducted to examine the causes or factors that influence a person to have the intention of doing whistleblowing. This study aims to determine whether Machiavellian nature and professional commitment affect the intention to do whistleblowing at the Jambi Province Youth and Sports Office. The data used are primary data obtained through questionnaires distributed to employees who work at the Jambi Province Youth and Sports Office and the research sample is 118 employees who work at the Jambi Province Youth and Sports Office with the sampling technique using the saturated sampling method. The data analysis method used multiple linear regression analysis using the SPSS program. The results of this study indicate that the Machiavellian nature and professional commitment affect the intention to do whistleblowing and it can be concluded that the higher the Machiavellian nature, the higher the intention to do whistleblowing as well as professional commitment, the higher the professional commitment, the higher the intention to do whistleblowing.

Hydroponic merupakan salah satu bentuk dari sawah modern yang sedang trend di kota besar. Asal kata hydroponic dari bahasa Yunani yaitu hydro yang berarti air dan ponos yang artinya daya. Hydroponic memiliki pengertian secara bebas, tentang teknik bercocok tanam dengan menekankan pada pemenuhan kebutuhan nutrisi (unsur hara) bagi tanaman. Dari pengertian tersebut, terlihat bahwa munculnya teknik bertanam secara hydroponic diawali oleh semakin tingginya perhatian manusia akan pentingnya kebutuhan pupuk bagi tanaman. Teknik hydroponic banyak dilakukan dalam skala kecil sebagai hobi di kalangan masyarakat Indonesia. Budidaya hydroponic memang termasuk salah satu solusi bertanam yang mudah untuk dipraktikkan oleh siapa saja, termasuk ibu rumah tangga. Di samping untuk konsumsi di rumah, budidaya hydroponic bisa juga digunakan sebagai usaha untuk mendapatkan penghasilan. Mitra dalam kegiatan ini berjumlah dua kelompok di Kecamatan Jambi Luar Kota. Mitra pertama adalah kelompok warga di Perum Valencia dan Perum Mendalo Asri Kedua mitra memiliki permasalahan utama yang sama yaitu pada sulitnya pengaturan keuangan keluarga dengan melambungnya harga lauk pauk dan sayur – sayuran. Tujuan Kegiatan PPM ini adalah transfer IPTEKS kepada mitra, kelompok warga Perum Valencia dan Perum Mendalo Asri lokasi di Desa Mendalo Indah. Metode yang digunakan dalam kegiatan ini Metode partisipatif untuk pemecahan masalah meliputi aspek teknik bercocok tanam sayuran hidroponik, aspek pembukuan akuntansi, laporan keuangan dan aspek pemasaran. Hasil dari kegiatan ini berupa penerapan pemahaman yang memadai mengenai Teknik bercocok tanam hidroponik, kemampuan dan ketrampilan Pembukuan dan Penyususnan laporan keuangan sesuai prinsip akuntansi, pengetahuan tentang merek dan kemasan serta hal- hal teknis mengenai pengelolaan usaha retail, serta pemahaman mendesain merek.

This study explores to what extent the auditor’s idealism and relativism ethical orientation influences the professional commitment and the auditor’s performance. This study uses questionnaire’s survey from the auditors who work for Public Accountant Office in Indonesia. The data is analyzed by using the Structural Equation Model. The study reveals that the idealism and relativism ethical orientation have a significant influence to the professional commitment and the auditors’ performance.

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This research was conducted to determine the calculation of the cost of goods manufactured according to the company, to determine the calculation of the cost of production when using the full costing method and to determine the comparison of these methods. The location of the research is tofu company located in Pematang Sulur Jambi City. In regard to the cost of production, the company uses its own method which is certainly notappropriate in its implementation. Therefore an appropriate method is needed so that in calculating the cost of production is more accurate and the company can be more precise in making decisions. Based on this, a problem arises that is how the analysis of determining the method of calculating the cost of production on the tofu company if you use the full costing and variable costing method. The results of the study indicate that the full costing method can provide an accurate calculation of HPP, which in its calculation includes all elements of costs, both raw material costs, direct labor costs and fixed variable BOP. This is because the full costing method is very suitable for long-term decision making.