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Pebryani Lestari, 2020. Analysis of Determinants of Interest in Revisiting the Taman Limo Jatiwangi Tourism Destination in Bekasi. Essay. Faculty of Economics and Business, Singaperbangsa Karawang University. This research was conducted using descriptive methods, namely collecting, presenting, analyzing and testing factor analysis, as well as making and suggesting. Samples were collected using random sampling technique with a sample size of 385 respondents and processed using SPSS 20. The results of this study indicate that there are 5 new factors that are formed from 21 indicators which are the influence of the determinants of interest in returning to the tourist destination of Taman Limo Jatiwangi Bekasi, these five factors are named Factor 1 which is named the Visitor Perspective Factor consisting of the Self indicator Fullfilment, Financial Security, Leisure Time, Relaxation, Amenities and Variety. Factor 2 is named the Expectation and Desire Factor consisting of indicators of Prestige, Romance, Wish Fullfilment and Local Activities. Factor 3 is named as the Destination Factor consisting of indicators of Fun Vacation Trip, Escape, Play, Strengthening Family Bonds, Educational Opportunity and Knowledge Driven. Factor 4 is named Implication Factor consisting of indicators of Business Travel and Government Business Travel. Factor 5 is given the name Factor consisting of indicators for Visiting Friends / Relatives and Sightseeing. Keywords:  Determinants, Revisit Intention

The certainty of disclosing local government financial reports to the public in a timely manner is one of the main factors of a local government's success in financial management. This is because financial reports are used by the public to evaluate the management capabilities of existing resources. The public wants to ensure that these resources are managed effectively and efficiently. Additionally, the accuracy of local government financial reports disclosure is also used as a basis for future decision making. This study will examine several indicators related to the time of local government financial reports disclosure in Central Java during 2015 - 2017. This study used a measure of the effectiveness of internal audit, local government measurement from the perspective of audit opinion in each region. The data in this study were secondary data, namely the audit report of the financial audit agency (LHP BPK) from each local government. Furthermore, it also comprised the performance report of state development audit agency (LKjIP BPKP) in Central Java. The data obtained will be processed using Eviews 9 analysis tool. The results of this study indicate that the Internal Audit has no significant negative effect on the Audit Lag Report, the Size of the Local Government has no significant negative effect on the Audit Report Lag, and the Audit Opinion has no significant negative effect on the Audit Report Lag.  Keywords: Audit Report Lag, Internal Audit, Local Government Measurement, Audit Opinion.

Accounting information has an important role in achieving business success, including for small businesses. Accounting is one way to produce financial information that can be used by management as a basis for making strategic decisions. Reports produced include balance sheets, profit/loss reports, changes reports and cash flow reports. All of these reports can be used by information users. For small business actors in villages, it is minimal to have accounting records, most of them make business decisions based on experience alone. Small business development is needed to make it strong, both related to development both external to the company and in managing the company's internal. If from an internal perspective, the management of small businesses still considers that the accounting process is still not very important to implement. Empowerment of business management management is very necessary. Good financial reports can provide useful financial information for making strategic business decisions. This community service is expected to increase the ability of business actors in the villages of Bancak District, Semarang Regency so that they can provide information on the financial condition of businesses that are being run for each reporting period. The community service team of ITB Semarang Accounting Study Program lecturers conducted community outreach activities in the form of simple lectures and training. The results of this community service were well received by participants in the Financial Accounting socialization and training for business actors in Bancak District, Semarang Regency.