The purpose of this study is to develop the implementation model of CSR for nickel mining companies. This study uses interactive analysis from Milles and Huberman. The results of this study concluded that; first, to present empowerment based on local wisdom with principles: involvement of all stakeholders, ethical, village potential, sustainability. Second, intervention can be done in the form of programs; CSR program planning is carried out by stakeholders, increasing supervision, training and counseling related to CSR programs. Third, the implementation of interventions in the form of programs requires the synergy of stakeholders. This study provides solutions to mining companies and local governments to be a reference in formulating CSR programs that have a positive impact on the welfare.

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The main problems of this research were to test and analyze two independent variables, time pressure and professional skill, that related to the quality review of financial statements as a dependent variable. The data source used in this research was primary data, which is obtained from questionnaires. The questionnaires distributed to 36 respondents as the research sample. Those are internal auditor at Local Government of North Konawe and East Konawe. The data was analyzed by using Program Statistical Package for the Social Sciences (SPSS) Ver.22. The results show that time pressure and professional skills simultaneously have significant effect to the quality review of financial statement. Partially, time pressure has negative and significant effect to the quality review of financial statement, which means that if time pressure increases then the quality of review decreases, otherwise if time pressure decreases then the quality of the financial statement review increases. The result also indicated that professional skill has positive and significant effect to the quality review of financial statement. This means that if professional skill increases then the quality of the financial statement review will also increase and vice versa if the professional skill is low then the quality of the financial statement review will decrease.

This study aims to determine the effect of internal control and risk management on organizational performance through fraud prevention. This quantitative research type uses descriptive analysis methods and inferential statistics, namely Structural Equation Modeling (SEM) using Partial Least Square (PLS) and Microsoft Excel software. The population in this study were all auditors who worked at the Inspectorate of Southeast Sulawesi Province, amounting to 37 apparatus. By taking a sample using a saturated piece, the number of samples is 37 Apparatus at the Inspectorate of Southeast Sulawesi Province. This research is sourced from primary data and secondary data. Primary data is obtained from the results of questionnaires distributed to each respondent; secondary data is data that has been collected or data obtained from previous research results—analysis of the Structural Equation Model (SEM) using the PLS program. The study's results found that internal control and risk management had a positive and significant effect on fraud prevention; fraud prevention has a positive and significant impact on organizational performance; internal control and risk management have a positive and significant impact on organizational performance through fraud prevention. Although the internal control implemented is reasonable, it needs to be improved by increasing the identification of every possible risk to avoid risks that will occur in the future. We suggest that the Southeast Sulawesi Provincial Inspectorate can review the performance of each division in carrying out operational activities based on the achievement of performance indicators. Improve regular system maintenance activities, thereby minimizing system disturbances—more follow-up on recommendations on audit findings.

Penelitian ini bertujuan untuk mengetahui dan menganalisis Penerapan PSAP No 07 Tahun 2010 tentang akuntansi aset tetap pada Badan Pengelolaan Keuangan Aset Dan Pendapatan (BPKAPD) Kabupaten Muna Barat. Jenis data yang digunakan yaitu data kualitatif dan data kuantitatif. Sumber data yang digunakan adalah data primer dan data sekunder. Pengumpulan data dilakukan dengan cara dokumentasi dan wawancara. Metode analisis data yang digunakan adalah metode analisis deskriptif.Hasil penelitian ini menunjukkan bahwa Perlakuan akuntansi aset tetap Pada Badan Pengelolaan Keuangan Aset Dan Pendapatan Daerah (BPKAPD) Kabupaten Muna Barat meliputi klasifikasi, pengakuan, pengukuran, penilaian awal aset tetap, pengukuran berikutnya terhadap pengakuan awal yaitu Penyusutan dan penilaian kembali aset tetap, pengungkapan dan penghentian dan pelepasan aset tetap sesuai dengan PSAP No.07 tahun 2010, kecuali Penyusutan Aset Tetap belum sepenuhnya sesuai. Penyusutan aset tetap belum sepenuhnya sesuai dengan PSAP No.07 tahun 2010 karena tidak melakukan penyusutan terhadap aset tetap lainnya. Berdasarkan wawancara dengan bapak Lifan,staf bidang Aset BPKAPD Muna Barat, aset tetap lainnya tidak disusutkan, belum ada kebijakan Bupati mengenai penyusutan Aset tetap lainnya dan juga sejak pertama dibuat laporan keuangan pemerintah Kabupaten Muna Barat tahun 2015 memang tidak pernah melakukan penyusutan pada aset tetap lainnya.