A b s tr a c tThis research is aimed to examine the effect of the company's growth, financial condition and the prior year audit opinion on going concern audit opinion in mining companies listed on Indonesia Stock Exchange (IDX). This research is associative research that the population of this research is mining companies listed on Indonesia Stock Exchange (IDX) during period 2011-2015. The sample is determined by purposive sampling method and the technique of data analysis is logistic regression. The results of this research are company's growth and the prior year audit opinion has no effect on going concern audit opinion. On the other hand, financial condition has effect on going concern audit opinion.

The service was carried out at Panti Asuhan Muhammadiyah Putri Ulil Abshar. Panti Asuhan as a partner is one of Muhammadiyah Charitable Enterprises and included in the area of Aisyiyah Leader, Jetak Lor, Dau, Malang. Mitra has a business Himawari Handmade. The business produces bags, wallets, and some household products in the handmade category. The results of the business become a source of independent funds for partner. Service’s aims help partner through financial reporting preparation assistance. Service produces a financial reporting system by Microsoft Access (Microsoft Office 2016). The system produces integrated financial reports. Thus, partners will not do the recording and reporting manually. The system provides accurate and timely accounting data and information. Partners can analyze and make financial decisions well. Service done with several steps. Service starts by identifying the business activities of partner. The next step is discuss the needs of financial statements. The sfattep continued with the design of the Miscrosoft Access financial reporting system. The design is accompanied by the preparation of a system operational work guide for partners. The last step is training for business managers financial reports. The results can improve partner’s' ability to manage finances. Partner can understand and apply the concept of financial reporting to support business activities. This is indicated by the ability of partners to prepare financial statements. In addition, partners can use financial statements as a decision-making tool for the development of the Himawari Handmade business.Keywords : financial, report, business

This study aims to analyze the attention and motivation of Micro, Small and Medium Enterprises (MSMEs) towards online funding that utilizes technology. Indonesia has issued a regulation through the Financial Services Authority (OJK) Number 77/POJK.01/2016 concerning Information Technology-Based Lending and Borrowing Services. This service is the provision of financial services to bring together lenders and loan recipients through an electronic system using the internet network. OJK regulations have given birth to several of these service providers. OJK recorded 164 (one hundred and sixty four) legal financial technology (fintech) companies developing in Indonesia. The fintech company managed to record 18,569,123 (eighteen million five hundred sixty-nine thousand one hundred twenty-three) borrower accounts. This service is able to channel funding of Rp. 81,497,051,000,000,- (eighty one trillion four hundred ninety seven billion fifty one million rupiah). Data and information are recorded on the OJK website, namely www.ojk.go.id. The results of this study have an R2 value of 15.3% which shows that the influence of risk variables, understanding of finance and the ease of using fintech on interest in using fintech in terms of financing, namely Peer To Peer Landing. This value is very small when compared to other influential variables. The value of 84.7% is most likely influenced by other variables

Tujuan penelitian ini adalah untuk mengetahui pengaruh religiusitas, sikap pro sosial dan nilai ekonomi terhadap independensi auditor. Independensi auditor sangat penting untuk dimiliki oleh auditor karena hasil audit yang dilakukan oleh auditor independen akan digunakan oleh pengguna laporan keuangan sebagai dasar pengambilan kebijakan. Laporan keuangan auditan diyakini memiliki akurasi yang lebih tinggi dibandingkan dengan laporan keuangan yang tidak diaudit. Metode penelitian menggunakan penelitian deskriptif dengan pendekatan kualitatif. Penelitian ini menggunakan sampel penelitian dengan penentuan sampel menggunakan purposive sampling dengan jumlah sampel sebanyak 25 auditor di Kota Malang. Teknik pengumpulan data menggunakan wawancara terbuka dan tidak terstruktur dengan sumber data. Data tersebut kemudian akan dikumpulkan, direduksi dan kemudian ditarik kesimpulannya. Hasil penelitian menunjukkan bahwa religiusitas berpengaruh positif terhadap independensi auditor, serta sikap pro sosial dan nilai ekonomi juga berpengaruh positif terhadap auditor

Индонезийский батик (ручная роспись по ткани) в 2009 г. был признан ЮНЕСКО шедевром нематериального наследия человечества. Насчитывается множество видов и стилей батика, со своей техникой, орнаментальным набором, цветовой гаммой. Батик нередко служит не только символом культуры, но и этнорегиональным маркером, определяющим идентичность народов Индонезии. Один из центров производства батика, — город Чиребон, «врата Центральной Явы», разделяющий центр острова и его западную часть. Самый известный орнаментальный мотив чиребонского батика — мега мендунг, или небесно-облачный орнамент, в котором чувствуется мощное влияние китайской культуры. В китайской мифологии небо — символ божественности, свободы и величия. Мотив мега мендунг представляет собой многослойное небо. Традиционно в нем семь уровней (слоев), представленных различными цветами: от светлых и ярких до темных. Излюбленная цветовая гамма мега мендунг — синий и темно-красный. Ассоциирующиеся с мужественностью и динамизмом эти цвета отражают характер жителей побережья (Чиребон расположен на берегу Яванского моря) — это открытые, активные, легко приспосабливающиеся, веселые и счастливые люди. Indonesian batik (hand painting on fabric) was recognized by UNESCO as a masterpiece of the intangible heritage of humanity in 2009. There are many types and styles of batik, with its own technique, ornamental set, and color scheme. Batik often serves not only as a cultural symbol, but also as an ethnoregional marker that defines the identity of Indonesian peoples. One of the centers of batik production is the city of Cirebon, the «gate of Central Java», that separates the center of the island from its western part. The most famous ornamental motif of Cirebon batik is the mega mendung, or sky-cloud ornament, which has a strong influence of Chinese culture. In Chinese mythology, the sky is a symbol of divinity, freedom, and greatness. The mega mendung motif represents a multi-layered sky. Traditionally, it has seven levels (layers), represented by different colors: from light and bright to dark. The favorite colors of a mega mendung are blue and dark red. Associated with masculinity and dynamism, these colors reflect the character of the coastal inhabitants (Cirebon is located on the coast of the Java sea) — they are open, active, adaptable, fun and happy people.