The aim of this research was to identify student’s collaborative skills through implementation of the design learning based on sharing and jumping task on salt hydrolysis topic. This research was conducted at one of the schools in Bandung. The research used descriptive analysis method. The research data was obtained through recordings and observations. Analysis of research data uses Transcript Based Lesson Analysis (TBLA). Indicators of collaborative skills studied consist of ask friends / teachers when they don’t understand, able to speak or argue, appreciate and respect the opinions to others, work together to solve the problems, share tasks of fellow group members well, showing concern for friends, able to guide others to achieve goals. The results show that the seven indicators were identified during the learning process. Indicator asking friends or teachers when they don’t understand was the most often identified during learning, while share tasks of fellow group members well was the lowest identified indicator.

This study has several objectives: 1) to find out and analyze the effect of auditor competence on audit quality, 2) to know and analyze the effect of auditor independence on audit quality, 3) to know and analyze the role of gender as a moderating effect on the influence of auditor competence on audit quality, 4) to find out and analyze the role of gender as a moderating effect on auditor independence on audit quality. This research was conducted at the Public Accounting Firm (KAP) in Denpasar City. The populations in this study were all auditors in the city of Denpasar, amounting to 112 people. Determination of the sample was done by purposive method, so that the number of samples selected was 53 people. Data collection techniques used was interviews supported by questionnaire with a closed multiple choices. Data analysis used was Partial Least Square (PLS) approach. The results showed that the overall strength of the model was stated to be very good. Hypothesis 1, which states that auditor competence has a significant positive effect on audit quality, can be accepted, Hypothesis 2, which states that auditor independence has a significant positive effect on audit quality, can also be accepted. Through a multi-group analysis it is stated that gender is able to be a moderating variable on the effect of auditor competence over the quality of an audit.Whereas gender testing as a moderating variable on the effect of auditor independence over the quality of an audit has not been tested.

Pengabdian Masyarakat adalah bentuk Pengembangn Usaha Mikro Kecil dan Menengah. Mitra dalam kegiatan pengabdian ini KWT Ayu Tangkas Desa Megati, Kecamatan Selemadeg Timur, Kabupaten Tabanan, Provinsi Bali. Permasalahan terbatasnya jangkauan pemasaran produk, legalitas usaha, lemahnya pemanfaatan teknologi informasi. Solusinya perluasan jangkauan pasar secara offline pada toko dan Perusda, serta pemanfaatan teknologi informasi pemasaran online melalui e-aplikasi sosial media, penggunaan merk dalam wujud sticker/label pada kemasan produk. Aspek produksi dilakukan melalui penerapan teknologi tepat guna berwujud alat produksi yang berupa alat cetakan bolu dengan berbagai ukuran, mesin sppiner, mesin kemasan, mesin pengaduk (mixer). Aspek produksi mencakup inovasi varian rasa yang dilengkapi dengan kemasan serta label produk agar menarik dan mempunyai daya saing di pasaran. Pada aspek manajemen dilakukan melalui sosialisasi, pelatihan dan pendampingan dalam pencatatan transaksi keuangan untuk dapat menghasilkan pembukuan keuangan sederhana, sehingga dapat mengetahui laba  rugi usaha secara terukur per periode tertentu. Pada aspek legalitas usaha yang dilakukan melalui sosialisasi, pelatihan, dan pendampingan pengurusan legalitas usaha dan produk.

Megati Village is located in East Selemadeg Subdistrict, Tabanan Districty. It has a strategic position, so that it can become a potential development for independent food partner villages based on local resources. The purpose of the activity is to foster and assist the group of women farmers (GWF) in the village of Megati towards the Self-Sufficient Food Group. Training and mentoring for home industry groups are carried out intensively in order to produce products that are ready to sell and have good quality. The Participatory Research Action (PAR) method is a participatory approach, carrying out all activities together with the target community. In addition, using a technology transfer approach, in order to provide new innovations in terms of appropriate technology in accordance with the needs of the target community. The results obtained in the service activities at GWF Ayu Tangkas carried out in Megati Village, East Selemadeg Subdistrict, Tabanan District have been running for 100% in processing agricultural products in the form of cassava into various processed cakes of economic value. Processing cassava into rolled sponge, steamed sponge, cake, donut, and various variants of local and national cakes. Training on management and administration of women groups includes the preparation of administrative documents in the form of a group activity book, an activity attendance book and a financial report book for GWF Ayu Tangkas.