Tujuan penelitian yang dilakukan ini adalah menganalisis pengaruh pemahaman akuntansi terhadap implementasi SAK EMKM. Populasi yang dipilih dalam penelitian ini adalah UMKM kuliner yang berada di Kota Bandung. Sampel pada penelitian ini menggunakan teknik convenience sampling sehingga diperoleh sebanyak 60 UMKM Kuliner. Dalam penelitian ini digunakan metode analisis regresi sederhana dengan SPSS 20. Hasil penelitian memberikan bukti bahwa pemahaman akuntansi semakin baik maka implementasi SAK EMKM semakin baik

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In general purpose of a company is to look for the highest profit. An increase in profits shows the company’s performance is good, to ensure that the company’s performance is good, it must be supported by a business strategy and good corporate governance. The purpose of this study is to analyze business strategies and good corporate governance, both partially and simultaneously affect the company’s performance. Sampling technique used in this study non probability namely census sampling which is 46 census sampling. Based on the results of the study, it can be concluded that business strategies and good corporate governance both partially and simultaneously influence the company’s performance

This study aims to determine the effect of independence and competence of internal auditors on the detection of fraud in the Inspectorate Region II of the Indonesian Ministry of Religion. The research method used was explanatory. The population in this study were all auditors working at the Inspectorate of Region II of the Indonesian Ministry of Religion. The results of this study indicate that the independence and competence of internal auditors influence the detection of fraud in the Inspectorate of Region II of the Indonesian Ministry of Religion.   Keywords : Competence, Fraud detection, and Independence.

The purpose of this research is to analyze the relationship of the factors that influence the quality of MSME financial reporting. The population selected in this study were 116 farmers in Indonesia, while the sampling technique used was simple random sampling so that the research sample was 54 farmers. The results of the study provide evidence of a positive influence on accounting understanding and human resource competence on quality MSME financial reporting. Thus the financial reporting of MSMEs is getting more quality because of the accounting understanding factor and the competency factor of human resources.     Keywords: Accounting understanding, human resource competence and quality MSME financial reporting