The objectivites of the research is to find out empirical evidence of the determine audit quality in mediating the relantionship between KAP size, KAP tenure and earnings managemen. The population of this study was listed companies in the manufacturing sector at the Indonesia Stock Exchange, and the sample was determined based on following criteria: (a) the annual report ended 31 December, (b) not include in financial secto, ect. There were 355 companies meeting the criteria. The technique used is the analysis of Partial Least Square (PLS). Theresult of this research show that (1) KAP size have significant effect on audit quality; (2) KAP tenure have significant effect on audit quality; (3) Audit quality have significant effect on earning management; (4) KAP size capable of being mediating variabel in the relantionship between KAP size with earning management; (5) KAP Tenure does not capable of being mediating variable in the relantionship between KAP tenure with earning management

Temu Hitam (Curcuma aeruginosa Roxb) is one of the most widely grown plants in Indonesia at an altitude of 400–750 m asl and contains many secondary metabolites, including flavonoids, alkaloids, saponins, tannins, and curcuminoids, which in the test had antibacterial activity and growth inhibitors. worm larvae in the gastrointestinal tract and the effect of increasing the body's immunity The purpose of this study was to identify the content of secondary metabolites contained in the rhizome of black turmeric, which would then be formulated into gel hand sanitizer preparations. Secondary metabolite testing was conducted on alkaloids, flavonoids, saponins, tannins, steroids/triterpenoids, and glycosides. Three different hand sanitizer gel formulations were created using different extract concentrations, 5%, 10%, and 15%. Evaluation tests were then run on the preparations, including stability, organoleptic, homogeneity, pH, and dispersion tests. Alkaloids, flavonoids, tannins, saponins, and steroids were found in the temu hitam rhizome, according to the results of secondary metabolite testing. The dosage form was semi-solid, had a light brown to blackish brown hue, a distinct spice scent, was homogeneously prepared, and had a pH of 7.0, according to the examination of the formulation results  4,1 ± 0,17; 4,4 ± 0,19; 4,9 ± 0,08; 4,9 ± 0,09, viscosity 2378 ± 209,9; 3340 ± 220,7; 4509 ± 285,6; 4881 ±  276,7; and spreadability test 5; 6,2; 5,4; 4,9 cm . The conclusion of this study is that the results of the phytochemical screening of simplicia and the ethanolic extract of the Temu Hitam rhizome showed positive results, containing secondary metabolites of alkaloids, flavonoids, tannins, saponins, glycosides, and steroids/triterpenoids that can be formulated into hand sanitizer gel preparations that meet the requirements for preparation evaluation.

The purpose of the study is to identify the gap between the practice requirements and the outputs of the audit education and training center and to identify the contribution of the forensic accounting curriculum in filling the gap. This study uses a quantitative approach. The sample is 124 respondents with professional backgrounds as auditors and accountants educators in Indonesia. The data collection method implemented in this research is the survey method through the distribution of questionnaires and direct interview techniques with the non-participatory observation which aims to find out more details about the case being studied without actively involving the object of study. Furthermore, this study explores the best possible strategies in shaping learning outcomes that are competent and ready to practice as auditors based on various previous studies and contributes to auditing education and training centers and universities by providing material for consideration in the preparation of strategic plans and learning programs. This study can also contribute to prospective auditors who are considering alternative audit training curricula by providing various competency recommendations for the needs of current auditing practices.

Penelitian ini bertujuan untuk menganalisis tingkat kesehatan Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) BMT NU Singgahan Tuban Tahun 2020. Penelitian ini menggunakan metode kualitatif deskriptif  dengan analisis penilaian kesehatan dengan analisis penelitian kesehatan yang berpedoman pada Peraturan Deputi Bidang Pengawasan Kementerian Koperasi dan UKM No. 07/Per/Dep.6/IV/2016. Tentang Pedoman Penilaian Kesehatan Koperasi Simpan Pinjam dan Pembiayaan Syariah dan Unit Simpan Pinjam Pembiayaan Syariah. Berdasarkan hasil perhitungan rasio dan skor akhir, dapat disimpulkan bahwa secara umum KSPPS BMT NU Singgahan Tuban termasuk pada kategori sehat. Kondisi ini menunjukkan bahwa KSPPS BMT NU Singgahan Tuban mampu memberikan kepercayaan kepada anggotanya dalam pengelolaan keuangannya.

Penatapan parameter dan penepatan kadar flavonoid total pada ekstrak daun tempuyung (Sonchus arvensis L..) telah dilakukan. Proses ekstrasi senyawa dilakukan menggunakan refluk dengan menggunakan etanol sebagai pelarutnya. Pemantauan ekstrak karakterisasi dan identifikasi dilakukan menggunakan Kromatografi Lapis Tipis (KLT). Penentuan kadar flavonoid total pada ekstrak dilakukan menggunakan Spektrofotometri UV.