This study aims to examine individual factors such as locus of control (LOC), level of education, Machiavellianism and ethical reasoning that may influence the behavior of auditors in conflict situations. The survey was conducted by using questionnaires to auditors working at Public Accounting Firm in South Kalimantan. The analysis technique used is with multiple regressions. The results show that individual factors such as locus of control (LOC), level of education, Machiavellianism and ethical reasoning have been shown to significantly affect auditor behavior in conflict situations.

Purpose This study aims to examine the fraud tendency on the perception of external auditors triggered by five components of the fraud pentagon: pressure (P), opportunity (O), rationalization (R), competence (C) and arrogance (A). In addition, ethical values (EV) are placed as a moderating variable for this relationship. Design/methodology/approach This is a quantitative study with a survey to external auditors around Indonesia. A moderation model for a research framework was developed to investigate the moderating role of ethical values. Findings The findings have shown that the five components of the fraud pentagon theory are not fully proven as triggers of fraud in the perception of external auditors. Only C and A have a significant value in influencing the perception of fraud tendency (PFT). Other findings also provide evidence that EV moderate the relationship between C and A to PFT. This shows that EV can be used as an anti-fraud strategy in the external auditor environment. Originality/value The originality of this paper is one of the first study that examines the fraud pentagon theory in the field of behavioral accounting. In addition, this paper contributes to the integration of ethical values as an anti-fraud strategy in the external auditor environment.

The issue of plagiarism is one of the issues that gets great attention among the academic world and is our common concern. As a manufacturer of science, Higher Education has a big responsibility to provide education and socialization related to the prevention of plagiarism. The initial conditions of our partners (students of the Islamic Economics Study Program, Faculty of Islamic Studies, Kalimantan Islamic University, Syeh Muhammad Arsyad Al-Banjari), are having difficulties in avoiding the culture of copy-paste in completing their academic assignments, especially in doing thesis. Most students still do not understand the term plagiarism and how to avoid it. After going through community service activities under the title "Training of Paraphrasing Techniques for Writing Student Thesis as an Effort to Avoid Plagiarism" which we carried out on September 22, 2018 then our partners can apply good paraphrasing techniques to avoid plagiarism.

The digital era for MSMEs is a new era that is full of challenges but has big opportunities. Challenges and opportunities can be used as a strength by MSMEs to face the economic crisis after the Covid-19 pandemic. The impact of the Covid-19 pandemic on MSME actors has caused sales to drop drastically, this is also felt by MSMEs in Barito Kuala Regency. So it is necessary to have a marketing strategy to increase the number of sales by utilizing digital technology. The purpose of this study was to determine the direct and indirect effect of digital marketing in increasing sales of MSMEs in Barito Kuala Regency with the mediation of technological capital. It is hoped that this research will serve as a solution for MSMEs in Barito Kuala Regency in increasing and recovering sales after the Covid-19 pandemic. This study uses a descriptive quantitative approach. The sample in this study amounted to 93 MSME actors around Barito Kuala Regency which were taken randomly. The analysis used in this study is Path Analysis and the Sobel test (Sobel-test) for testing the intervening variables. The results of the study show that digital marketing has a direct or indirect effect and technological capital is an intervening variable that can mediate the influence of digital marketing on increasing sales of MSME actors in Batola Regency.

Pandemic Covid-19 berdampak pada penurunan penjualan UMKM di Indonesia secara umum tidak terkecuali pelaku UMKM Retail Banjarmasin, menurunnya penjualan akan sangat berdampak menumpuknya persediaan. Menumpukan persediaan mengakibatkan ada beberapa persediaan yang rusak, khusus untuk bahan makanan yang batas kadaluarsanya telah lewat pada akhirnya tidak bisa lagi dijual kepada konsumen. Kurangnya pemahaman bagaimana pengelolaan persediaan yang baik membuat pelaku UMKM mengelola persediaannya dengan apa adanya. Tujuan yang ingin dicapai dari program ini adalah untuk mengembangkan pengetahuan para UMKM di Banjarmasin mengenai pengelolaan persediaan barang dengan menerapkan metode First In First Out (Masuk Pertama Keluar Pertama) agar dapat meningkatkan pendapatan dengan meminimalisir adanya biaya persediaan yang expaired. Metode yang akan digunakan adalah bimbingan secara langsung oleh kami sebagai dosen Prodi D3 Akuntansi Politeknik Negeri Banjarmasin  dengan berdiskusi dan latihan/praktik di beberapa tempat pelaku UMKM bagaimana melakukan perhitungan persediaan. Melalui pengabdian ini kami mencoba melakukan transfer ilmu kepada masyarakat pelaku usaha UMKM pedagang retail Banjarmasin yang ada di sekitar Pasar Hanyar dan Kelayan B, bagaimana pengelolaan persediaan barang dagangan dengan menerapkan metode First In First Out (Masuk Pertama Keluar Pertama). Luaran yang direncanakan dalam usulan pengabdian masyarakat ini publikasi di Jurnal Implementation and Action (IMPACT) Poliban 2022.   Kata Kunci : Persediaan, metode First In First Out, UMKM Retail Banjarmasin.