The purpose of this research is to investigate the effect of audit committee, gender of Commisioners and Directors, role duality, and firm size against extention of sustainability report disclosure. The population of this research comprises companies registered as manufacturing companies which are listed on the Indonesia Stock Exchange for the periods 2015-2017. The technique of determining the sample used is purposive sampling. This research uses a multiple linear regression. This research proves that audit committee, gender of Commissioners and Directors, role duality, and firm size together have an effect against sustainability report disclosure. This research also proves that partially audit committee and firm size have a positive effect against sustainability report disclosure. Meanwhile, gender of Commissioners and Directors doesn’t have positive effect and role duality doesn’t have negative effect against sustainability report disclosure.

Audit judgment is the auditor's consideration in assessing information at every audit process, including engagement, planning, field assignments, and audit reporting. Audit judgment is critical because the audit is conducted based on a sample. The accuracy of this audit judgment affects the quality of the audit and the opinion it produces. This study examines the effect of goal orientation, self-efficacy, obedience pressure, and task complexity on the audit judgment of internal auditors in the Government Sector. This research has primary data. The research object is internal auditors, as members of Government Internal Supervisory Apparatus (APIP) who worked at Inspektorat Jendral of Ministry of Finance, Transportation, and Internal Affairs-based on proportionate stratified random sampling method, collected 255 returned questionnaires. The result confirms that goal orientation, self-efficacy, and task complexity positively affect audit judgment. Obedience pressure negatively affects audit judgment. The study results reveal that obedience pressure negatively affects audit judgment needs to be the attention of Inspektorat Jendral of Ministry of Finance, Ministry of Transportation, and Ministry of Internal Affairs. An improvement of risk management application the audit process to detect risks of regulatory pressure from various parties and interfere with the implementation and achievement of audit objectives/results.

Menjadi wirausahawan yang sukses adalah impian orang-orang yang ingin mencapai kesuksesan dalam hidupnya secara ekonomi. Keberhasilan wirausaha ini juga menjadi dambaan masyarakat Bina Amanah Cordova Entrepreneurship School. Keinginan untuk menjadi pengusaha sukses bukan hanya tentang bagaimana memulai bisnis tetapi juga tentang bagaimana sukses secara ekonomi dan kehidupan sosial yang lebih baik. Permasalahan yang dihadapi oleh masyarakat di sekolah tersebut adalah adanya kekhawatiran dan kurangnya keberanian mereka untuk memulai bisnis, serta perlunya pengetahuan untuk pengembangan bisnis dan beberapa di antaranya masih belum mengetahui jenis bisnis apa yang ingin mereka miliki. Dengan adanya permasalahan tersebut maka tujuan dari kegiatan Pengabdian kepada masyarakat (PKM) FEB Universitas Trisakti adalah membantu mereka yang membutuhkan dukungan dari universitas berupa pelatihan dan penyuluhan untuk memiliki kompetensi yang baik sebagai wirausahawan yang sukses. Metode pelatihan dan penyuluhan yang disampaikan adalah dengan metode daring, tentang peningkatan kapasitas dan karakteristik wirausahawan sukses. Hasil analisis data yang diperoleh menunjukkan bahwa para peserta pelatihan menilai materi pelatihan dapat diterapkan dalam usaha mereka, mereka merasa puas, termotivasi dan merasa lebih percaya diri untuk memulai usaha atau mengembangkan usaha yang sudah dijalankan. Kesimpulan dari kegiatan ini adalah pemahaman yang baik bagi peserta pelatihan mengenai Aspek Peningkatan Kapasitas Organisasi Bisnis dan Karakteristik Pengusaha Sukses yang akan diterapkan dalam kegiatan wirausaha mereka.

The regional governments make organizational decisions that must be in line with goal setting.The government management system is expected to focus on increasing accountability while improving results-oriented performance (outcome) at the same time. Cascading is a process of decreasing and aligning organizational targets to work units at all levels in the organization in a hierarchical manner. This process can be carried out to the lowest level, namely to the individual level. Therefore, there is an alignment of roles at all levels of the organizational unit. Cascading carried out in the regional government greatly affects the performance of the regional government in the Government Agency Performance Accountability System (Indonesian: Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP)). The purpose of this study was to find out the implementation of cascading in the regional governments of Kerinci Regency, Jambi Province and Rejang Lebong Regency, Bengkulu Province, in realizing a clean, accountable, and high-performing government. In this study, researchers applied a qualitative approach with a descriptive analysis method. The results showed that, in general, cascading has been carried out to improve the quality of governance in Kerinci Regency,

Accounting is an information system that generates financial statements used by relevant parties to report their economic activities and financial conditions. Many small Medium Enterprises (SMEs), the support of the nation's economy to date, still have not implemented accounting in conducting their businesses. This activity aims at improving the understandings and competencies of the laundry-business owners in applying simple financial statements and identifying challenges. Therefore, the accounting study Program in cooperation with the community of Laundry Entrepreneurs (HIPLI) implements a public service program, namely "Simple Financial Statements preparation training for the Association of Laundry Indonesia (HIPLI)". The results of this activity show that the relevant parties, such as governments, accountant profession organizations, educational institutions can motivate, facilitate and support the SMEs to compile their own financial report.