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Background : Tourism in Bali is also followed by positive and negative impacts on the Balinese people. The positive impact is such as the large number of jobs that are able to absorb labor, while the negative impact is the emergence of social issues such as human trafficking which can threaten the young generation of Bali. Method : Activities by providing education about human trafficking. And provide life skills training. Target adolescents, both those who attend school and drop out of school. Result : Lentera Anak Bali (LAB) is an independent non-profit organization engaged in child protection to obtain their rights. LAB sees the importance of these children’s problems by involving the local government, social services, education offices, health offices and community leaders. In an effort to build awareness of the vulnerability of these children and make preventive education efforts against the possibility of being caught in human trafficking,by conducting outreach to officials, the caring community, and the youth themselves.These adolescents are given education on safe life skills (free of prostitution),understanding of human trafficking, education on health and welfare, and examination of reproductive organs. With this facilitation, it is hoped that they can protect themselves and become counselors for their teenage friends. Conclusion : this activity can increase public understanding of the danger of human trafficking. (1) There is a group of young urban workers who receive assistance from the human trafficking prevention team. (2) Youth groups who received training on safe life skills (prostitution free), understanding of human trafficking, health education, and examination of reproductive organs.

Legal knowledge is very necessary for the creation of legal understanding and awareness of legal awareness for the community. There are several factors that can affect public legal awareness. This community service is expected to provide knowledge and understanding to the community, especially students. With knowledge and understanding of the prevailing legal rules, they will maintain their legal awareness to a higher level.

ABSTRACTThis community service activity entitled "Socialization of Law No.13 of 1998 concerning the Welfare of the Elderly" aims to increase awareness of the importance of improving the welfare of the community in the elderly, so that the elderly can achieve increased welfare. This community service activity should be of benefit to various parties, including contributing to more awareness and improvement of the welfare of the elderly, especially in the city of Surakarta. It is the implementation of the Tri Dharma of Higher Education, especially the third Dharma, and the results can be used as input to LPPM and as a support for other Tri Dharma activities, namely Education and Research. This community service was carried out on-line using the windows-teams facility with about 35 participants. The implementation was carried out by means of webinars using windows-teams due to restrictions on human meetings as a result of the Covid-19 pandemic. Keynote : socialization, welfare, elderly. ABSTRACTKegiatan Pengabdian kepada masyarakat yang berjudul “Sosialisasi Undang-Undang No.13 Tahun 1998 Tentang Kesejahteraan Lanjut  Usia” ini bertujuan untuk meningkatkan kesadaran tentang pentingnya peningkatan kesejahteran masyarakat pada kelompok lanjut usia, sehingga para lanjut usia nantinya dapat tercapai peningkatan  kesejahteraannya. Kegiatan Pengabdian kepada masyarakat ini hendaknya bermanfaat kepada berbagai pihak, antara lain memberikan kontribusi untuk lebih menumbuhkan kesadaran dan peningkatan kesejahteraan para lanjut usia, terutama di kota Surakarta.  Merupakan pelaksanaan Tri Dharma Perguruan Tinggi, khususnya Dharma ketiga, dan hasilnya dapat menjadi masukan kepada LPPM dan sebagai pendukung kegiatan Tri dharma lainnya yaitu Pendidikan dan Penelitian. Pengabdian kepada masyarakat ini dilaksanakan secara on-line dengan menggunakan sarana windows-teams dengan peserta sekitar 35 orang. Pelaksanaan dilakukan dengan cara webinar menggunakan  windows-teams karena adanya   pembatasan pertemuan antar manusia sebagai akibat pandemic covid 19. Kata kunci: sosialisasi, kesejahteraan, lanjut usia

Dalam pengelolaan zakat profesi mulai dari perencanaan, pengorganisasian, pelaksanaan, dan pengawasan terutama dalam menghimpun dan menyalurkan zakat profesi tentu yang menjadi tujuan utama adalah terciptanya pemerataan dan kemaslahatan umat. Meningkatkan kepuasan serta komitmen muzakki dapat mempertahankan kepercayaan dan loyalitas muzakki berzakat sehingga terciptanya kesadaran untuk senantiasa menyisihkan sebagian harta untuk memberdayakan golongan tidak mampu. Tujuan penelitian adalah untuk mengetahui: 1) Pengelolaan zakat profesi dalam meningkatkan loyalitas muzakki di Baznas Kota Denpasar. 2) Tingkat loyalitas muzakki di Baznas kota Denpasar. Metode penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Informan terdiri dari 12 orang yang dipilih dengan menggunakan teknik purposive. Pengumpulan data yang diperoleh berdasarkan fakta dan data melalui observasi, wawancara, dan dokumentasi. Teknik analisisis data meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian yang diperoleh: (1) Analisis pengelolaan zakat profesi Baznas Kota Denpasar dalam hal ini menggunakan langkah-langkah yaitu perencanaan, berkaitan dalam menetapkan, merumuskan, mengidentifikasi, dan mengembangkan. Pengorganisasian, dalam hal ini menggunakan persepsi dan sikap yang diharapkan dapat memaksimalkan tujuan pengelolaan. Pelaksanaan, berkaitan dengan kinerja pengelola zakat yang selama ini menggunakan Standar Operasional Prosedur (SOP). Pengawasan, berkaitan dengan kondisi pengelolaan zakat profesi yang masih stabil. (2) Tingkat loyalitas muzakki ditinjau dari kepuasan, komitmen, serta kesukaan produk muzakki dapat dinilai dari besarnya pernyataan rasa puas dan bentuk kepedulian muzakki terhadap sesama dalam berzakat di Baznas Kota Denpasar   ABSTRACTIn the management of professional zakat starting from planning, organizing, implementing, and supervising, especially in collecting and distributing professional zakat, of course the main goal is the creation of equality and the benefit of the people. Increasing the satisfaction and commitment of muzakki can maintain the trust and loyalty of muzakki to tithe so as to create awareness to always set aside some of the assets to empower the poor. The research objectives were to determine: 1) Management of professional zakat in increasing muzakki loyalty at Baznas Denpasar City. 2) The level of muzakki loyalty at Baznas Denpasar city. This research method uses a descriptive method with a qualitative approach. The informants consisted of 12 people who were selected using a purposive technique. Collecting data obtained based on facts and data through observation, interviews, and documentation. Data analysis techniques include data reduction, data presentation, and drawing conclusions. The research results obtained: (1) Analysis of the professional zakat management of Baznas Denpasar City in this case uses the steps, namely planning, related to determining, formulating, identifying, and developing. Organizing, in this case using perceptions and attitudes which are expected to maximize management objectives. Implementation, related to the performance of zakat managers who have been using Standard Operating Procedures (SOP). Supervision, related to the condition of professional zakat management which is still stable. (2) The level of muzakki loyalty in terms of satisfaction, commitment, and liking of muzakki products can be assessed from the magnitude of the statement of satisfaction and the form of muzakki's concern for others in tithing at Baznas Denpasar City.

ABSTRACT Community Service Activities titled "Increasing Political Awareness of Beginner Voters in the Digital Era" aims to promote the importance of political awareness in this political year especially in the digital era, so that novice voters can wisely sort out positive political communication and then be able to exercise their voting rights. appropriately. Community Service should be beneficial to various parties, including contributing to foster more awareness about politics, especially in the city of Surakarta; It is the third Dharma Perguruan Tinggi and the results can be valuable input for the development of the LP2M Unit and as a supporter of other Higher Education Tri Dharma activities, namely Education and Research. Community Service was attended by 50 participants of vocational students in the city of Surakarta. The output of this Community Service activity can be published in Proceedings in the Senadimas.Keywords: Awareness, Beginner Voters, Politics, Digital Era ABSTRAK Kegiatan Pengabdian kepada Masyarakat yang berjudul “Peningkatan Kesadaran Politik Pemilih Pemula di Era Digital” ini bertujuan untuk mensosialisasikan tentang pentingnya kesadaran politik di tahun politik ini terlebih di era digital, sehingga pemilih pemula dapat memilah dengan bijak komunikasi politik yang positif dan kemudian dapat menggunakan hak pilihnya dengan tepat. Pengabdian kepada Masyarakat ini hendaknya bermanfaat bagi berbagai pihak, antara lain memberikan kontribusi untuk lebih menumbuhkan kesadaran tentang politik terutama di Kota Surakarta; Merupakan pelaksanaan Dharma Perguruan Tinggi yang ke tiga dan  hasilnya dapat sebagai masukan yang berharga bagi perkembangan Unit LP2M dan sebagai pendukung kegiatan Tri Dharma Perguruan Tinggi yang lain yaitu Pendidikan dan Penelitian. Pengabdian kepada Masyarakat ini diikuti oleh 50 peserta siswa-siswi SMK di Kota Surakarta. Luaran dari kegiatan Pengabdian Pada Masyarakat ini adalah dapat dimuat pada Proceeding di Senadimas.Kata Kunci : Kesadaran, Pemilih Pemula, Politik, Era Digital

Reform of the military justice system (criminal law enforcement) is essentially part of the idea of law reform. Legal reform includes not only "legal substance reform" and "legal structure reform", but also "legal culture reform". Therefore, the reform of the military criminal law system must also be accompanied by the renewal of the military legal culture, which includes, among other things, the renewal of the cultural aspects of legal behavior and legal awareness related to "military culture" and the renewal of the aspect of military legal education/science. So, "legal behaviour, legal, science and legal education reform" is also needed. This research will discuss Military Justice Reform in Indonesia, by conducting a comparative study with the existing military justice systems in various countries. This article concludes that the prospect of the position of the military court in Indonesia after the administrative, organizational, and financial fields are in the Supreme Court will make the military court better and more independent. The administration and organization will be more well organized in accordance with other courts.

The human resource (HR) consolidation program in improving the welfare of the waste management community in Ciputat Market aims to improve the quality of life of waste managers through relevant training and education. Held during May 2021, this activity includes intensive training and counseling. Training includes waste management management, recycling techniques, and entrepreneurship, while counseling provides knowledge about the importance of environmental health and hygiene. Group discussions and field visits were also conducted to see best practices in waste management. The results of this activity show a significant increase in the skills and knowledge of waste managers, who are now able to apply recycling techniques more efficiently and utilize waste into products with selling value. Their awareness of the importance of maintaining environmental health and hygiene is also increasing, creating a cleaner and healthier market environment and increasing their income through the sale of recycled products. The implication of this activity is to improve the welfare of the waste management community in Ciputat Market. With the new skills they acquire, waste managers not only improve their own economic conditions but also contribute to the cleanliness and health of the market environment. This program shows that with the right training and education, waste managers can be effective agents of change in society.

ABSTRAK Komite Nasional Ekonomi dan Keuangan Syariah (KNEKS) merupakan lembaga yang berfungsi sebagai katalisator perkembangan ekonomi dan keuangan syariah dalam skala nasional maupun internasional. KNEKS diamanatkan untuk turut mendorong pengembangan ekonomi dan keuangan syariah guna mendukung ketahanan ekonomi nasional. Tugas KNEKS yaitu mempercepat, memperluas dan memajukan pengembangan ekonomi dan keuangan syariah dalam rangka memperkuat ketahanan ekonomi nasional. KNEKS memiliki Strategi yaitu Penguatan ekonomi dan keuangan syariah, Penguatan Halal Value Chain, Penguatan Usaha Mikro Kecil dan Menengah (UMKM), Penguatan Fatwa, Regulasi dan Tata Kelola.memperkuat penyediaan iklim usaha Industri Keuangan Syariah dan Industri Halal dengan adanya kepastian hukum, proses yang mudah dan tata kelola yang baik, Penguatan ekonomi digital. Memperkuat pelaku indistri halal dengan memanfaatkan dan mengoptimalkan layanan digital baik pembiayaan, pemasaran dan kapasitas produksi melalui penyediaan halal market place, pembentukan incubator start-up dan sistem informasi terintegrasi untuk traceability produk halal, Penguatan Literasi SDM, Riset dan Pengembangan. Memperkuat kesadaran publik mengenai konsep ekonomi syariah menuju penyediaan SDM yang berkualitas dan berkompetensi tinggi untuk mampu bersaing dan berinovasi melalui riset dan pengembangan.   ABSTRACT The National Committee for Sharia Economics and Finance (KNEKS) is an institution that functions as a catalyst for economic and sharia financial development on a national and international scale. The KNEKS is mandated to help encourage the development of the economy and Islamic finance to support national economic resilience. The task of the KNEKS is to accelerate, expand and advance the development of Islamic economics and finance in order to strengthen national economic resilience. KNEKS has Strategies namely Strengthening Islamic economic and finance, Strengthening Halal Value Chain, Strengthening Micro and Small and Medium Enterprises (UMKM), Strengthening Fatwa, Regulations and Governance. Strengthening the provision of the business climate of the Sharia Finance Industry, Industry and Halal Industry with legal certainty, easy and good governance, Strengthening the digital economy. Strengthening halal industry players by utilizing and optimizing digital services in financing, marketing and production capacity through the provision of halal market places, the establishment of start-up incubators and integrated information systems for halal product traceability, Strengthening HR Literacy, Research and Development. Strengthening public awareness about the concept of Islamic economics towards the provision of high quality and highly competent human resources to be able to compete and innovate through research and development.

The economic growth of Pekalongan Regency, which is getting better, is not followed by awareness of citizens in complying with tax payments in a timely manner and in accordance with their income. This can be seen from the level of taxpayer compliance in reporting annual tax return (SPT) taxes at KPP Pratama Pekalongan which is still lacking. Seeing the vision and mission of Pekalongan Regency, it gives encouragement to the community to continue to increase the potential of existing resources, for example in the fields of agriculture, trade, plantations, even in the field of education. Increased utilization of potential resources will lead to increased economic growth in Pekalongan Regency. Increasing economic growth is related to the awareness and compliance of Pekalongan Regency residents with taxes. This Community Service Activity (PKM) is expected to provide an introduction and encouragement for teachers to introduce and apply the importance of implementing tax compliance, both to fellow teachers, to students, and to the surrounding environment.

This study aims to determine the application of e-SPT, the level of understanding of taxation, service quality, and awareness of taxpayers simultaneously and partially affect the compliance of corporate taxpayers in reporting such as KPP Pratama Tegal. Data collection methods used are questionnaires. The population of this study was 4,245 respondents while the sample taken in this study amounted to 100 respondents. The data analysis method used is multiple linear regression analysis along with the classic assumption test, hypothesis testing.  The test results show that 1) the implementation of e-SPT, the level of understanding of taxation, service quality, and awareness of taxpayers simultaneously on corporate taxpayer compliance in reporting such as at KPP Pratama Tegal. 2) The application of e-SPT partially influences the corporate taxpayer compliance in reporting such as at KPP Pratama Tegal. 3) The level of understanding of taxation partially does not affect the compliance of taxpayers in reporting such as in KPP Pratama Tegal. 4) Quality of Service partially affects taxpayer compliance at KPP Pratama Tegal. 5) Taxpayer awareness partially does not affect the corporate taxpayer compliance in reporting such as in Tegal Primary Tax Office. The coefficient of determination, obtained R2 value of 0.359 or 35.9%. It can be interpreted that 35.9% of corporate taxpayer compliance in this model is influenced by the application of e-SPT variables, the level of understanding of taxation, service quality, and awareness of taxpayers, while the remaining 64.1% is influenced by other factors outside this research.

Children’s sexual abuse was increasing at Tuban district. Data from the Social Service for Women Empowerment and Child Protection (Dinsos P3A), and NGOs in Tuban District recorded an increase in violence against children, especially victims of sexual abuse from 2013 to 2017, even after Regional Regulation (Perda) Number 13 of 2013 concerning Child Protection was implemented. The impact of cases of sexual violence on children is very severe because it can cause severe trauma, loss of self-confidence, victims will feel hate towards themselves to personality disorders as adults. Methods: One effort that is promoted as an action to prevent incidents of sexual violence against children is an educational workshop sexual abuse in children. The purpose of this community service activity is twofold, namely to increase understanding of sexual education in children and to increase children's awareness of acts of sexual violence, namely to fourth grade students at SDN Gesikharjo Palang Tuban. Result: The workshop was conducted by giving counseling to 86 students grade IV at SDN Gesikharjo Palang Tuban, followed by educational games using giant ladder snake media that have been modified to contain content on sexual education and sexual violence in each box with participants as the pieces to evaluate participants' awareness of sexual violence then closed with a child's self-reflection with a picture of himself to identify the possibility of violence in children. Conclusion: This activity succeeded in increasing the understanding and alertness of grade IV children at SDN Gesikharjo Palang Tuban and finding students who were victims of violence which were then treated by counselors from NGOs caring for children. Suggestions, the government and educational institutions need to launch a sexual education program and increase awareness of sexual violence against minors as an effort to prevent sexual violence against children.

Youth organizations have the potential to build the nation and as agents of change, therefore their existence needs to be managed professionally so that they truly contribute to regional development. Within the village environment, there are many potentials that can be developed as alternative capital for regional development. It is hoped that the implementation of strategic management in its management will produce work programs that are appropriate to the needs and potential resources owned by the village/kelurahan, as capital in developing the village. The concept of strategic management includes how an organization makes strategic plans, coordinates and implements programs and evaluates them. In several kelurahans within the sub-district, the existence of youth organizations tended to show less of their role in promoting village development. The existence of this organization seems to be just a formality to complement activities in the village. The awareness of residents to use this organization as a forum for activities and to participate in developing their area is very lacking. The organizing process requires funds to run the programs that have been planned. In general, the obstacles to realizing work programs include funding issues. With sufficient funding, young people can develop their potential, to empower villages and their communities (carry out the activities needed) and provide added value and increase welfare. However, in reality in society, these organizations are not managed properly and optimally because they are constrained by financing. One of the efforts to attract funds is by submitting proposals for funds to certain institutions, both government and non-government organizations. Most of them do not know how to make a proposal for funding an activity. Furthermore, the regional autonomy policy provides opportunities for regions to develop themselves and their communities in accordance with regional needs/interests, so the role of youth as a nation's potential and development constellation cannot be separated from village/sub-district development.

The purpose of this study are (1) to analyze the factors that cause violations of traffic signs by motorcycle riders in the city of Semarang. (2) To analyze criminological studies of violations of traffic signs by motorcyclists in Semarang City. The approach method is done juridically sociologically, specification descriptively using primary data and secondary data, through interviews and literature, then analyzed qualitatively. The results of the discussion show that (1) the factors that cause violations of traffic signs by motorcyclists in Semarang City are human factors, among others, the driver's indiscipline, the intent of the driver and the pretense of the driver. (2) Criminological study of violations of traffic signs by motorcycle riders in the city of Semarang, namely the presence of awareness, discipline, public interest in having a vehicle, incompetence factor

One of the biggest state revenue to support the country's life is taxes. Tax compliance is one of the factors that affect the size of a state income tax. This study aimed to examine the effect of tax knowledge, tax awareness, quality of service tax authorities, tax rates, and tax penalties on tax compliance SMEs.The population in this study is the taxpayer SMEs in Gayamsari, Semarang City as much as 80 SMEs that are in 7 villages namely, Gayamari, Tambakrejo, Kaligawe, large rice fields, Siwalan, Tendean Lamper, Sambirejo. The sampling method is done by census sampling method, the number of taxpayers SME population in Sub Gayamsari entirely used as a sample in the study. The analysis tool used is multiple linear regression.The results showed that knowledge of tax significant positive effect on the SME tax compliance, tax awareness significant positive effect on the SME tax compliance, service quality fiskus significant positive effect on the SME tax compliance, tax rates significant positive effect on the taxpayer kepatuhaan SMEs, and tax penalties significant positive effect on the SME. Keywords: Knowledge Tax,Tax Awareness,Service Quality authorities,Tax Rate Tax Sanctions, Taxpayer Compliance SMEs.

Capitalism is believed to bring profit to the owners of capital and encourage economic growth, but the bad impact it generates for the wider community is also more so that capitalism creates a seemingly endless snare. Accounting as part of the economy also can not be separated from capitalism. This article aims to explain the traps of capitalism inherent in the adoption of the International Financial Reporting Standard (IFRS). The traps of capitalism inherent in the adoption of IFRS include (a) increasing opportunities for foreign investors to exploit the natural resources and human resources in Indonesia, (b) the opening of opportunities for the capitalist economic system to replace the family economy system mandated by the Constitution 1945, (c) fair value accounting in IFRS provides an instrument for profit accumulation greed, (d) IFRS adoption encourages Indonesia to engage in global markets so as to facilitate 'flow of things capitalism', which affects the accumulation of money (profit) as the sole Goals and other "value" waivers, including moral values. Efforts to compensate for the trap of capitalism in IFRS adoption can be an increase in the ethics of accountants' learning adapted to the ideology of Indonesia and the value of the Godhead, the development of business processes and accounting practices based on religious values, and the development of critical accounting discourse as a means of awareness of the adverse effects of capitalism. Keywords: trap of capitalism, accounting, adoption of IFRS

Organic products as natural products or are free of chemicals /pesticides , is currently a trend in many countries around the world.The tendency of shifting consumer consumption patterns of consumingorganic products to conventional products has become an interestingphenomenon today . Shifting back to nature lifestyle , has become a wisechoice to meet a healthy lifestyle . This view , looking at the trend ofconsumers choosing organic ingredients and eco-friendly products isincreasing. Of the various existing studies , found that attention and thedesire to buy organic food and organic food products behavior isincreasing nowadays. The purpose of this study was to analyze theinfluence of ecological knowledge, willingness to pay more, andenvironmental awareness of the organic product purchase decisions inHortimart Agro Center Bawen .The population in this study is that consumers Hortimart AgroCenter Bawen. Based Slovin formula, the sample size was 100respondents were obtained with Purpose Sampling techniques , namelyconsumers who consume organic products . Primary data was collectedthrough questionnaires and analyzed using multiple linear.The resultsof the research on 100 respondents in Hortimart Agro EcologicalKnowledge Center showed that no significant influence on purchasingdecisions, different results are shown in the willingness to pay more andthe environmental awareness and significant positive influence onpurchasing decisions. willingnessto paymore variable (b2 =0,550)became the biggest factors influencing purchasing decisions.

This community service activity is motivated by the importance of Strengthening digital communication capacity within environmental communities to support the sustainability of community-based environmental conservation movements. The MAT PECI Community (Indonesian Community for Ciliwung Care) as an active partner in conservation and education along the Ciliwung River still faces limitations in managing digital organizational communication, particularly in documentation, publication, and social media optimization aspects. This activity aims to enhance the capacity of community members in utilizing digital media as a means of communication, education, and environmental advocacy. The method used is Participatory Action Research with a participatory approach that involves the community actively from problem identification, planning, implementation, to evaluation. The program includes digital communication training, mentoring in social media content creation, basic photography and videography training, and the development of community digital publication strategies. The results show an increase in members’ understanding and skills in using social media, behavioral changes toward more structured documentation, greater awareness of the importance of digital communication, and the formation of a more directed organizational communication system. The findings indicate that strengthening community-based digital communication is effective in social empowerment and supports the sustainability of environmental conservation movements.

Willingness to pay taxes is a necessary first step to carry out taxation. It's own volition arise based on many factors that influence it. This study was to find out how much influence the awareness factor to pay taxes, knowledge and understanding of tax regulations, a good perception of the effectiveness of the tax system, and the Sunset Policy jointly on the level of willingness to pay taxes in the region of UMKM Semarang. Data collection is done by collecting primary data in the form of questionnaires. The research sample consists of 131 taxpayers who have been willing to fill in questionnaires. While a decent sample processed in this study were 125 questionnaires. Method to answer the research question is processed by linear regression using SPSS. Results of research showed that: (1) consciousness of paying taxes and a significant positive effect on willingness to pay taxes. (2) Knowledge and understanding of tax regulations have a negative influence and no significant on willingness to pay taxes. (3) A good perception of the effectiveness of the tax system has positive affect and significant on willingness to pay taxes. Key words: Willingness to pay taxes, Consciousness of paying taxes, Knowledge and understanding of tax regulations, a good perception of the  effectiveness of the tax system

The rapid economic and business development affects business actors to enhance their awareness to manage the businessby implementing Good Corporate Governance (GCG). The implementation is aimed to avoid deceitfulness that endangerscompany’s assets. GCG becomes a key of success for a company to grow and earn profit in a long term, so it can winglobal competitiveness. The implementation of GCG in BUMN is not easy. So, it needs more independent and professionalmanagement to do its tasks. The role of independent internal auditors is important in implementing GCG. The internalaudits are required to provide information on sufficiency and affectivity of company’s internal control. An internal auditormust be one who has competency in finance because his role is to watch managerial activities. Besides knowledge onauditing, an auditor is expected to have knowledge on audited substance. Therefore, the competency of internal auditorsare needed to bridge the needs of Commissioner Board on auditing roles and internal controls with constraints absorptionof technical problems in accounting, auditing, and internal control. The result of this research showed that most BUMNs inbanking sector in Central Java have implemented GCG. The internal audits are in line with Commissioner Board, if so theBoard makes mistakes, it will be easily detected.Key Word : Internal audit, Good Corporate Government

This study examines the effect of time budget pressure as a moderating variable on the relationship between individual factors, namely accountability, ethical awareness, and auditor independence and audit quality on BPK Representative Maluku province. Respondents are auditors working on BPK RI Representative Maluku Province. Population are42 respondents, but only 34 respondents who returns quesionary and can be used in data processing. The sampling method used is census sampling. Data processing is performed using moderated regression analysis (MRA) and assisted by SPSS version 17.0. The results showed that time budget pressure to moderate the relationship between accountability and audit quality as well as moderate the relationship between ethical awareness and the audit quality, but time budget pressure has not influence moderate therelationof auditor independence and audit quality. Keywords: accountability, ethical awareness, auditor independence, time budget pressure, audit quality