ABSTRAK Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Kualitas Audit dan Biaya Operasional Pendapatan Operasional (BOPO) terhadap profitabilitas yang diukur melalui Return on Asset (ROA). Metode penelitian yang digunakan adalah menggunakan pendekatan kuantitatif, dengan populasi penelitian adalah Bank Umum Syariah (BUS) yang ada di Indonesia dan telah terdaftar pada Bank Indonesia periode 2012-2018. Sampel dalam penelitian ini adalah 6 Bank Umum Syariah dari total 14 Bank Umum Syariah, yang diperoleh dengan menggunakan metode purposive sampling. Sampel data diuji dengan menggunakan teknik analisis deskriptif, sedangkan untuk uji hipotesis diuji dengan menggunakan analisis regresi linear berganda. Hasil dalam penelitian ini menunjukkan bahwa variabel Kualitas Audit berpengaruh negatif terhadap profitabilitas yang diukur melalui ROA dan variabel BOPO juga berpengaruh negatif terhadap profitabilitas yang diukur melalui ROA. Selain itu, variabel kualitas audit dan BOPO secara bersama-sama berpengaruh terhadap ROA.   Kata Kunci: Kualitas Audit, BOPO, ROA, Bank Umum Syariah

Penelitian ini bertujuan untuk menguji pengaruh kesehatan, tingkat pendidikan, dan upah minimum terhadap kemiskinan. Sampel pada penelitian ini adalah kota dan kabupaten Provinsi Jawa Barat pada tahun 2019-2020. Analisis data pada penelitian ini menggunakan regresi berganda. Penelitian ini menemukan bahwa kesehatan tidak berpengaruh terhadap kemiskinan, pendidikan berpengaruh negatif signifikan terhadap kemiskinan, dan upah minimum kota/ kabupaten tidak berpengaruh terhadap kemiskinan.

This research is using ISO 31000:2009 as the standard to build the risk management of UMKM Saripakuan. UMKM Saripakuan has main production in Cookies Production. UMKM Saripakuan has many risks that lists in their production because it has young age. So, this UMKM need designing and implementation of risk management to minimalize those risk. Risk management made so level of those risks in UMKM Saripakuan may reduce into acceptable area so, they can reach their objective optimally. Result of this research shows that UMKM Saripakuan has 14 risks inside UMKM Saripakuan

This will use companies from sector energy and sector goods raw as population companies. Technique taking sample used is non- probability with purposive sampling method. Study this alone using criteria sample appropriate company with specified sector, company publish report possible finances accessed on 2018-2021, required data complete and company no once experienced a delisting during year research. Results sample companies used in the study are as many as 448. Test hypothesis in study this will be tested using the Eviews program. Method research used is moderated regression analysis (MRA) using eviews software. Besides that is, research this do test assumption classic and also test model accuracy to find out which model is most appropriate. Results from study this shows the sample data used to get away in testing assumption classics namely, normality, multicollinearity, heteroscedasticity and autocorrelation. From the results testing hypothesis found that environmental costs have an effect positive against environmental disclosure, international environmental certification does not influential on environmental disclosure, industry sensitivity has an effect positive on environmental disclosure, international corporate governance is capable strengthen influence between environmental cost and environmental disclosure, international corporate governance is capable strengthen influence between international environmental certification and environmental disclosure and international corporate governance is not capable strengthen influence Among sensitivity industry against environmental disclosures.

Household waste is the remainder of the process of human activities that is not reused and is considered to be of no use. Many people in Dusun Citeureup I manage their waste by burning it in front or behind their house. Burning garbage is not the right thing because the existing waste has not been separated so that it allows air and soil pollution. The method of implementing this program is counseling, training and mentoring with the practice of composting food waste, making Eco Enzyme leftover fruit peels, and making a vertical cultivation system from used bottles. This program is implemented involving housewives as participants.