The research objectives are to examine the influence of the role of the internal audits to the quality of financial reporting. This research uses descriptive and verification methods, with data collection using census approach by distributing questionnaires to 43 banks that listed on the Indonesia Stock Exchange. The unit of analysis is the bank that listed on the Indonesia Stock Exchange with the audit committee, the internal audit manager, the finance and accounting managers as respondents. The types of data that used as primary data is the result of questionnaire respondents' feedback and secondary data is obtained from the listed bank's annual reports. Validity and reliability tests are conducted on the questionnaire's feedback that were collected for further testing hypotheses. Data analysis hypothesis testing is using regression. The research outcome showed that there are significant role of internal audit to the quality of financial reporting. The quality of financial reporting is higher if the inernal audit role have a role in completion and understanding the objectives, management, scope of work, the application of the principles and implementation of the internal audit function.

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Small and Medium Enterprises (SMEs) plays a significant role for the economic development of a country. Specifically, the existence of SMEs is to contribute in poverty alleviation through job creation. However, not many SMEs can survive and grow their business due to limited access to obtain resources such as financial, technological, and human resources. One of the factors that inhibit the development of MSMEs in Indonesia is the lack of knowledge and management of personal finance. In addition, the participation rate of SMEs to financial institutions is still very low, with only 30% able to access financing. This study aims to analyse the level of financial literacy, the factors that affect the level of financial literacy, and the correlation between the level of financial literacy (proxied by general knowledge, risk management, savings and credits, and investment) with funding decision. The data used are primary data and secondary data, with data collection methods conducted in this study are literature studies, interviews and questionnaires with SMEs in Bandung, Indonesia, with a sample used as many as 97 respondents. The respondents’ financial literacy in low level on general financial knowledge, savings & credits, and investment. But they have medium financial literacy level on insurance. The data processed using discriminant analysis, shows that the average financial literacy level which is in low level and has no effect on funding decision-making.

Kegiatan pengabdian ini bertujuan untuk merubah mindset para petani dalam menyelesaikan suatu permasalahan sehingga dapat menambah nilai pada produk kopi rakyat ada di tanah Perum Perhutani di daerah Pangalengan. Permasalahan yang dihadapi oleh mitra adalah penjualan langsung ke tengkulak sehingga petani tidak mendapatkan keuntungan di tengah tingginya permintaan kopi saat ini. Dan juga permasalahan klasik UMKM pada umumnya adalah belum adanya pencatatan keuangan sehingga dapat diketahui keuntungan finansial secara profesional. Solusi yang ditawarkan oleh tim adalah melalui pendampingan kepada mitra melalui analisis root cause dengan mengadaptasi theory of change sehingga petani dapat mencari solusi untuk menambah nilai dari peoduk kopi rakyat tersebut. Kegiatan ini diharapkan dapat memberikan dampak positif terhadap mitra petani kopi, yaitu peningkatan ekonomi rakyat.