This study aims to examine the effect of diamond fraud on financial statement fraud: an empirical study in the west kalimantan province, both partially and simultaneously. Fraud can occur in every country with different types and frequencies, because there are still potential risks of corruption in the political system that hasn’t changee. In addition, there are indications of suspicious relation between politicians and business people who explain that bribery and corruption are still present in the indonesian political system. Fraud Diamond’s research results on the financial statement fraud: empirical study in west kalimantan, shows that partially external presure and opportunity affect the financial statement farud, while rationalization and capability doesn’t affect the financial statement fraud. In addition, simultaneously external presure, rationalization, opportunity, and capability affect the  financial statement fraud of 86,4%, while the remaining 13,6% is influence by other variables not examine in this study

Educators accountants have a significant role in the education world. This paper aims to gain a better understanding and in-depth information on the aspects that make up the women's options for a career as an accountant educators. Further goal is to explaining the selection of women's careers as educators accountant in perspective Simone de Beauvoir. This paper used a qualitative approach. Researcher also conducted narrative researchers through in-depth interviews to the 7 (seven) women in the Department of Accounting Faculty of Economics and Business, University of Tanjungpura Pontianak. From the interviews, founded are six aspects that make up the women's options for a career as an accountant educators. These six aspect are the job opportunity (vacancies), time work flexibility, family background, meeting many people (students), childhood dream, and knowledge sharing. From these six aspect of the career choice, job opportunity (vacancies) and time flexibility aspect are the most disclosed widely aspect in choosing a career as an accountant educators. In addition, Simone de Beauvoir perspective can not explain the selection of women's careers as educators accountant.

This activity aims to provide a basic theory of how to compile financial statements for entities that do not hold accounting information systems, provide skills to utilize available technology to conduct financial statement preparation, and introduce the types of information technology used in tax reporting. Currently the industrial world has entered the Industrial era 4.0 graduates from education providers must have technology-based competencies in order to be able to have competitiveness and keep up with the times. Industries that are running domestically, should be able to be carried out and carried out by local workers by increasing their capacity. So that they are not just occupying low positions

Pondok Pesantren Al I’tishom Kubu Raya merupakan pondok pesantren yang baru berdiri tahun 2020. Dana-dana yang masuk ke Ponpes Al I’tishom untuk pembangunan masjid, asrama, dan tempat tinggal pengajar, mengharuskan pengurus membuat pelaporan yang teliti, rapi, dan transparan. Setelah terbitnya SK Kemenkumham atas nama Yayasan Menebar Cahaya Ilmu yang membawahi Ponpes Al I’tishom, Pengurus Ponpes Al I’tishom mempunyai kewajiban baru, yaitu terkait aturan dari pemerintah yang mengharuskan yayasan melaporkan laporan keuangan. Berdasarkan kedua permasalahan tersebut, solusi yang ditawarankan adalah memberikan pelatihan penyusunan laporan keuangan yang berbasis komputerisasi. Tujuan kegiatan ini untuk meningkatkan SDM ponpes dalam menyusun laporan keuangan secara komputerisasi dan sesuai standar akuntansi. Pelaksanaan kegiatan ini menggunakan pendekatan partisipatif dengan tahapan kegiatan yang dimulai dari observasi/wawancara untuk analisis kebutuhan, persiapan, pelatihan, pendampingan, dan finalisasi laporan keuangan. Luaran dari kegiatan ini menghasilkan laporan keuangan Ponpes Al I’tishom tahun 2020.