Kegiatan pengabdian masyarakat ini dilakukan karena minimnya pengetahuan baru dalam pendidikan akuntansi dan perpajakan dari pihak sekolah. Kegiatan ini bertujuan untuk memberikan pelatihan guna meningkatkan kompetensi siswa di bidang akuntansi dan perpajakan. Metode yang digunakan dalam kegiatan ini adalah metode offline, metode ceramah dan pelatihan praktik, metode diskusi, dan penyebaran kuesioner untuk perbaikan kegiatan pengabdian ini kedepannya. Kegiatan ini akan berlangsung secara offline pada hari Jumat tanggal 23 September 2022. Peserta yang mengikuti kegiatan ini berasal dari kelas 12 jurusan akuntansi SMK Metta Maitreya Pekanbaru yang berjumlah 40 orang. Berdasarkan hasil evaluasi dari pemberian soal-soal akuntansi dan perpajakan, pengetahuan siswa meningkat sebesar 75%. Peningkatan ini terjadi karena para siswa mampu memperoleh pengetahuan dan pemahaman mengenai akuntansi dan perpajakan dengan cara yang berbeda dari yang diajarkan di sekolah. Evaluasi kegiatan pelatihan akuntansi dan perpajakan memberikan hasil yang memuaskan dan meninggalkan kesan positif bagi siswa SMK Metta Maitreya Pekanbaru. Kegiatan ini diharapkan dapat meningkatkan motivasi belajar siswa terhadap mata pelajaran akuntansi dan perpajakan. This community service activity was carried out due to the school's lack of new accounting and taxation education. This activity aims to provide students with training to improve their accounting and taxation skills. This activity employs the offline method, the lecture method and practical training, the discussion method, and the distribution of questionnaires to improve this service activity in the future. This activity will take place offline on Friday, September 23, 2022. This activity attracted 40 participants from the class 12 accounting department at SMK Metta Maitreya Pekanbaru. Students' knowledge increased by 75% based on the evaluation results of accounting and taxation questions. This rise is due to students gaining knowledge and understanding of accounting and taxation in ways other than what is taught in schools. The evaluation of accounting and taxation training activities produced satisfactory results and left a favorable impression on the students of SMK Metta Maitreya Pekanbaru. This activity is intended to increase students' interest in accounting and taxation subjects.

This study aimed to examine the direct impact of auditor independence and management motivation on financial statement fraud, with earnings management acting as a moderator. This study relies on data from 146 manufacturing companies registered on the Indonesia Stock Exchange for 2013-2018 with 786 observational data. This study's data were analyzed using partial least squares. The outcomes showed that auditor independence and management motivation (financial target and rationalization) positively impact financial statement fraud and earning management. Earnings management can help to mediate the effect of auditor independence and management motivation (financial target and rationalization) with partial mediation. Our research provides new empirical evidence in providing information about factors that impact financial statement fraud which is beneficial for companies and stakeholders, as well as assessing activities carried out by organizations or companies. Company management can prevent and detect fraud or manipulation of financial statements early, find out the factors that allow fraud to occur, and control areas that may give rise to fraud. This research can be a reference in making various policies regarding the practice of financial statement fraud in an entity.

Financial performance is critical to the company's survival. One of the goals of forming a corporation is to maximize its worth, as evidenced by the performance of its financial accounts. Investors can make decisions about a company's investing activities by measuring financial performance. As a result, investors will expect corporations to provide high-quality financial performance reports. This study sought to investigate the impact of corporate social responsibility, corporate governance, and firm size on financial performance. This study makes use of secondary data from manufacturing firms registered on IDX (Indonesia Stock Exchange) between 2017 and 2022. Purposive sampling was used to select the sample that met particular requirements. In this research, the data was examined using multiple linear regression tests. According to the findings of this research, CSR (corporate social responsibility), CG (corporate governance), and size of the firm are all having significant positive impacts on financial performance. Because of the importance of CSR (Corporate Social Responsibility) and GCG (Good Corporate Governance) in firms for the future, investors should pay attention to components of CSR (Corporate Social Responsibility) and GCG (Good Corporate Governance) in financial reports, which can be utilized as a consideration in investing

This study explores the effect of financial literacy on bank's performance in Indonesia using the measurement dimensions of financial attitude, financial knowledge and financial capability. This quantitative research adopted a cross-sectional research design to collect data from 257 respondents using Google Form. The collected data were analysed using partial least squares structural equation modelling (PLS-SEM). As a result, financial attitude and financial capability showed a significant positive influence on financial literacy and bank's performance. In addition, financial literacy also shows a significant positive influence on bank's performance. Meanwhile, financial knowledge has no significant influence on financial literacy and bank's performance. This study proved the mediating effect of financial literacy on the correlation between financial attitude and financial capability. However, financial literacy has no mediating effect on financial knowledge. The results of this study serve to inform customers, managers and policy makers in Indonesian banks to design effective strategies on how important financial literacy is in today's volatile market. Ultimately, providing financial literacy knowledge to customers can have a good impact on bank performance, in addition to making customers more financially literate and able to make good financial decisions.

Penelitian ini bertujuan untuk menganalisis bagaimana pengaruh likuiditas, solvabilitas, profitabilitas, dan biaya operasional terhadap beban pajak penghasilan badan terutang. Obyek penelitian ini pada perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2020. Penelitian ini berbentuk penelitian deskriptif kuantitatif. Teknik pengambilan sampel dalam penelitian ini adalah metode purposive sampling.  Jumlah sampel yang digunakan dalam penelitian ini adalah 41 perusahaan manufaktur sektor aneka industri yang terdaftar di BEI.  Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan tahunan dan laporan keuangan tahunan semua perusahaan manufaktur sektor aneka industri yang terdaftar di BEI pada periode tahun 2016-2020 dan dapat diakses dari www.idx.co.id atau situs resmi masing-masing perusahaan. Hasil penelitian menunjukan bahwa: Likuiditas tidak berpengaruh terhadap beban pajak, Solvabilitas berpengaruh terhadap beban pajak, Profitabilitas berpengaruh terhadap beban pajak, Biaya Operasional berpengaruh terhadap beban pajak penghasilan badan terutang