The objective of the research was to analyze an Influence of expertise, independency, due professional care, time pressure, budget pressure, audit planning, and audit supervision on audit quality at the Inspectorate General of Ministry of Environment and Forestry. The population of this research is government internal auditor at the Inspectorate General of Ministry of Environment and Forestry. The research used causal analytic by using census and ordinal regression method with the samples of 102 respondents. The data collection is conducted using questionnaires. The results of the research showed that expertise, independency, audit planning, and audit supervision had positive influence to audit quality. Due professional care, time pressure, and budget pressure did not have any influence on the audit quality.

The business of making tempe every day processes 50 kg of soybeans into tempeh done manually with 4 craftsmen. But the washing of soybeans is one of the most tiring activities because the crafters have to lift buckets filled with soybeans and water so that the weight of the bucket is quite heavy. The process of washing soybeans starts from the step of pouring 10 kg of soybeans into a bucket, giving water, stirring, lifting the bucket to pouring the water in the bucket. Washing the soybeans until clean is done by the craftsman continuously up to 5 times. Processing 50 kg of soybeans causes the craftsman to carry out the process of washing soybeans 25 times each day. The craftsman complains of back pain and both arms and sometimes the craftsman does not come to work if the pain is unbearable. Utilization of soybean washing tools can reduce the washing time so that the process can be completed more quickly and the crafters do not experience pain complaints. Mechanical soybean washing causes shorter washing time for soybeans, faster work, cleaner soybeans and crafters free from complaints of back pain.

Onion chips are foods made from a dough of flour, water and other ingredients that can be easily found in various places, but are generally made manually. Dough making is an activity that requires the longest time and greatly determines the quality of the resulting onion chips. Crafters need a long time, great effort and complaints of pain in several parts of the body due to this activity. This service activity provides a dough sheeting tool to facilitate the work of craftsmen and reduce activity time. The quality of the onion chips produced is getting better and craftsmen are also free from complaints of muscle pain.