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Auditors are tasked with evaluating and reviewing client or company financial reports. Stakeholders rely on audit reports issued by public accountants. This is what makes auditors have the responsibility to produce quality output from a series of audit processes. Stakeholders use financial reports that have gone through an audit process as a guide in the decision-making process. Auditors who face ethical problems sometimes do not make the right decisions when carrying out audit tasks. Some auditors sometimes do not carry out their duties in accordance with the professional code of ethics when facing technical situations. So until now, there are still cases related to audit costs and time budget pressures which may affect the quality of audits made by auditors. This case study aims to examine the impact of audit fees and time budget pressure on audit quality. This research involved all auditors who work at Public Accounting Firms in Semarang, with 35 auditors as samples selected using the convenience sampling method. Multiple linear regression analysis is used as an analytical tool, and the research results show empirically that audit fees and time budget pressure have a significant influence on audit quality.

This study analyzes the strategy and development of industry in Indonesia with the aim of identifying the main factors that influence the growth of the industrial sector. This study uses a qualitative method with a literature study through related documents and journals. The results of the study indicate that industrial growth is influenced by economic, social, technological factors, and government policies. These factors include the growth of the manufacturing sector, the availability of skilled labor, investment, and the adoption of Industrial Revolution 4.0 technology. Government strategies such as Making Indonesia 4.0, tax incentives, and infrastructure improvements have played a significant role in encouraging industrial competitiveness in the global market. However, challenges such as limited infrastructure, high production costs that hinder growth, especially for Micro, Small and Medium Enterprises (MSMEs) and product quality that does not meet international standards are still major obstacles. This study concludes that in order to maintain competitiveness, industry must increase innovation, implement new technologies and strengthen the quality of human resources. The active involvement of the government in supporting policies and infrastructure is crucial to encourage sustainable industrial development.

This feasibility study report aims to analyze the potential and feasibility of the Warkop Kopi Kong business in Palangka Raya City. This research was conducted using qualitative and quantitative descriptive methods. The data used includes primary and secondary data. Primary data is obtained through surveys of potential consumers and analysis of the business environment, while secondary data is obtained from various sources such as financial reports, demographic data and market trends. The analysis carried out includes market, technical, management and financial aspects. Market analysis includes demand analysis, determining market targets, and competitive analysis. Technical analysis includes site planning, interior design, equipment, and layout. Management analysis includes organizational structure, human resources, and control systems. Financial analysis includes projections of income, costs, and financial feasibility analysis such as Net Present Value (NPV) and Internal Rate of Return (IRR). The analysis results show that the Warkop Kopi Kong business has good potential to develop in Palangka Raya City. This is supported by increasing public interest in coffee, stable economic growth, and the lack of intense competition in the targeted market segment. However, there are several challenges that need to be overcome, such as fluctuations in raw material prices, changes in consumer trends, and increasingly fierce competition in the future. Based on the results of the analysis, it can be concluded that the Warkop Kopi Kong business is feasible to run. However, several efforts need to be made to increase competitiveness and business sustainability, such as developing new products, improving service quality, and optimizing the use of social media for promotions.

This community service activity is aimed at helping women's farmer groups in Mulyorejo Village, Malang, in developing automatic watering technology based on renewable energy for water spinach cultivation. The system developed uses solar panels as an energy source, which drives the automatic watering machine. This technology is expected to increase irrigation efficiency, reduce dependence on human labor, and increase the productivity of water spinach plants. The results of the activity show that the use of this automatic watering machine can reduce operational costs and improve plant quality.

Universitas Bangka Belitung (UBB) is committed to improving the quality of facilities and infrastructure to support various academic and non-academic activities. This article discusses the feasibility of constructing a Multipurpose Building (GSG) designed to be a multifunctional activity center. This study uses a financial analysis method with parameters of Net Present Value (NPV), Internal Rate of Return (IRR), Benefit Cost Ratio (BCR), and Payback Period (PP). The results of the analysis show that this project is feasible to be implemented with an NPV value of Rp1,059,940,033 (10% interest rate) and an IRR of 13.66%. The construction of this building is expected to have a positive impact on the academic community and the surrounding community.

Rural economic transformation is a strategic step in improving the welfare of rural communities, especially in the era of globalization that drives intense market competition. One important aspect of this transformation is education and the implementation of halal production labeling. The application of halal labels not only increases consumer trust but also opens up opportunities for local products to be exported to global markets that increasingly emphasize product halalness. Education about the importance of halal certification at the village level becomes crucial in enhancing the quality and competitiveness of local products. Moreover, empowering communities through training and mentoring in the halal certification process can accelerate economic transformation. This research aims to analyze the impact of education and the implementation of halal certification on rural economic growth and identify the challenges faced in the process. The findings reveal that villages that have implemented halal certification experienced increased income, wider market access, and improved product quality. However, obstacles such as a lack of knowledge and high certification costs need to be addressed through more inclusive policies and government support.

In general, some of the community's drinking water needs can be sourced from well water and water that has been treated by the Regional Drinking Water Company (PDAM). However, the increasing demand for drinking water sometimes cannot be met by well water sources or water that has been treated by PDAM. Along with technological advances, accompanied by increasingly busy community activities today tend to choose a more practical way at a relatively low cost in meeting drinking water needs. One of the alternative ways to fulfill drinking water needs is by using mineral water products. Marketing is a process of preparing integrated communication that aims to provide information about goods or services in relation to human needs. The marketing carried out at the Riayadus Samawi Islamic Boarding School is still very simple, namely from word of mouth to the congregation. So that Yarisa Drinking Water has not been sold widely like bottled drinking water in general because the majority of consumers are still worshipers and the neighborhood around the cottage. The purpose of this community service is to contribute thoughts and training, especially to the manager of Yarisa drinking water regarding the importance of analyzing marketing strategies for a company in an effort to market its products so that these products can be accepted by the public and distributed widely. The PKM process carried out at the Riyadus Samawi Ludoyo Blitar Islamic Boarding School consists of three stages, including: first, problem identification with a study carried out by the PKM team, Yarisa drinking water managers, cottage administrators, cottage caregivers, and cottage owners to find out the quality and development of Yarisa drinking water marketing strategies. The second stage is the implementation of PKM by holding a seminar with the theme “Marketing Strategy for Bottled Drinking Water at Riyadus Samawi Islamic Boarding School” and attended by Yarisa drinking water managers and students and board members. The third stage is monitoring and evaluation of whether the bottled drinking water marketing strategy delivered by the PKM team has been implemented in Yarisa drinking water. The results of this PKM are socialization and assistance regarding bottled drinking water marketing strategies and making several marketing and motivational programs so that in the future Yarisa drinking water owned by Riyadus Samawi Islamic Boarding School can be marketed widely.

Adopting the knowledge of total quality management, which is one of the vital factors in improving the quality of products and services by adopting continuous methodologies for development and improvement when integrating this knowledge with green costs, which focus on measuring the cost of the product while taking into account the environmental impacts, and the importance of the study lies in the fact that the phenomenon of environmental pollution and global warming has become a topic of global interest from the political, economic and financial aspects, and most industrial companies in Sudan do not care enough about measuring green costs. This study aims to provide a scientific theoretical framework by identifying the criteria and rules for determining and measuring green costs and obtaining practical results from the study for the possibility of applying them in Sudanese industrial companies. One of the most important results reached by the study is that adopting the culture of total quality management in measuring green costs improves the indicators of growth and continuity in industrial companies in Sudan.

The aim of this research is to determine "the influence of deposit fees (ujrah) and service quality on gold pawn customer satisfaction at the Bukittinggi Syariah Pegadaian". This investigation uses quantitative methodology, specifically an associative approach. The sample size is determined by the size of the population; because the number of individuals in the population was less than 100, the entire sample was used. Primary data was collected from respondents through distributing questionnaires. Meanwhile, multiple linear regression, classical assumption testing, and hypothesis testing were used to analyze the data. The results of hypothesis testing show that gold pawn customer satisfaction at sharia pawnshops is influenced simultaneously by the variables of service quality and deposit fees (ujrah). This is supported by a significant value of 0.025 <0.05. With a value of 0.042 <0.05, the service quality variable has a partially significant effect on consumer satisfaction with gold pawning at sharia pawnshops. With a significance level of 0.020 <0.05, the deposit cost variable (ujrah) has a significant effect on consumer satisfaction with gold pawning at sharia pawnshops. Based on the findings of this research, it can be concluded that service quality and deposit fees (ujrah) influence consumer satisfaction with gold pawning at sharia pawnshops by 10.9%. The remaining 89.1% is caused by foreign variables.

The rapid growth of the business world is forcing companies to adopt automation and efficiency to survive and compete. PT. Varia Usaha Beton, a concrete manufacturer, relies heavily on an accounting system for raw material purchasing to ensure efficient operations. The purpose of this research is to evaluate the company's raw material purchasing accounting system, identify problems and recommend improvements. The research method used is descriptive and qualitative with a case study approach. Primary data was obtained through interviews and observations, while secondary data was obtained through company documents. The research results show that the system works well and supports cost control, inventory management and quality monitoring. However, there are several vulnerabilities such as human error, technical issues with the ERP system, and weather-related delays in shipping raw materials. Recommended improvements include improved employee training, optimizing the ERP system, and developing more efficient inventory management. This research provides insights into the importance of evaluating accounting systems to improve the efficiency and effectiveness of business operations. Further research is recommended to conduct comparative analysis with other companies and explore new technologies to increase purchasing management transparency and efficiency

The research aims to examine the relationship and impact between soft skills (independent variable) and the quality of accounting profits (dependent variable) by surveying the opinions of accountants in several industrial companies in Nineveh Province. To achieve this goal, a questionnaire was distributed to a randomly selected sample of 31 respondents. The research employed a descriptive-analytical methodology to address the research hypotheses and derive conclusions. The study reached several key conclusions, notably that soft skills enhance creativity, innovation, organizational abilities, and problem-solving capabilities within organizations. These skills and attributes are crucial for addressing complex tasks within the organization to ensure both individual and organizational success in a dynamic environment. The research also provided several recommendations, including the assertion that relying on soft skills contributes to the quality of accounting profits. This is achieved by producing reports that include adequate information on cost management for sustainable development, adherence to environmental regulations, effective investment planning, optimal resource and energy utilization, and waste management and reporting to stakeholders and the community.

Dish soap is a basic necessity whose demand continues to increase. Dish soap making training has proven to be an effective effort in empowering communities, especially women, and encouraging economic independence. This activity not only transfers new knowledge and skills, but also opens up sustainable business opportunities. By utilizing local ingredients, the community can produce quality dish soap at a more affordable cost. By producing their own, the community not only saves expenses, but also has full control over the quality of the products produced. In addition, this dish soap making training can also strengthen solidarity and increase the added value of local products.

The development in the business world with sharp competition makes companies have to think more or review their business strategies. Improvements in all areas are very important in the development of today's business world, such as increasing productivity, efficiency and service, all of which have become the key to increasing company excellence. To increase efficiency in purchasing activities can be achieved in many ways, one of which is the Just In Time purchasing system. Just In Time is a method that is essentially to reduce waste through purchases in the right amount and time supported by the best quality. According to the results of the discussion that has been carried out, it can be concluded that the factors contained in the Just In Time purchasing system can be applied at CV Prima Jaya because its application can make inventory costs more efficient. In addition, there were also obstacles to quantity, quality, and suppliers. All of that can be overcome by maintaining good relations with suppliers. The implementation of this Just In Time purchasing system cannot be done directly but must be gradual.

Wedding gifts, which used to be personal and called seserahan, are now commonplace in Indonesian society and must be present at a number of wedding events. In Javanese traditional ceremonies (for example in Central Java and East Java), seserahan are usually given the night before the wedding. These wedding gifts have a very promising opportunity if made into a business. This wedding gift making training from all kinds of gifts is open to women in Lebosari Village. The delivery method is by directly providing and making materials to match the desired quality. The trainer first provides the shape of the gift, then the participants are invited to make additional shapes. Participants will also learn about statue making techniques and the tools needed to make wedding gifts. In addition, training participants also get information about the cost of making wedding gifts. The result of this training is that it can make the community more enthusiastic in filling their free time by taking advantage of existing business opportunities such as making wedding gifts.

The beverage industry is becoming increasingly competitive, making it crucial for businesses to establish a strong brand image and product quality to attract consumers. This study aims to analyze the influence of brand image and product quality on purchase decisions for Esteh Indonesia drinks. A quantitative research method was employed, untilizing non-probability sampling techniques. Data was collected through questionnaires distributed to 50 respondets in Kedamean District, Gresik Regency. Multiple linear regression analyseswas used as the data analysis technique. The findings revealed that brabd image has a positive impact on purchase influence, while product quality does not have a significant positive impact on purchase decisions for Esteh Indonesia drinks. However, the influence of brand images was found to be stronger than that of product quality. These findings suggest that Esteh Indonesia should maintain its brand image and enhance product quality to reinforce consumer purchase decisions. additionally, Esteh Indonesia should cultivate a positive brand image through various marketing strategies to enchance brand appeal among costumers.    

A land certificate is legal and very important proof of land ownership. Therefore, people need to look after and maintain it well. However, there are still cases where the certificate is lost, so the land owner needs to make an application to obtain a replacement certificate at the local National Land Agency. In the certificate replacement process, there are several obstacles, such as the high costs for publication in the mass media, the length of bureaucracy that the applicant must go through, the long time required to complete the service, and the large number of documents that the applicant must submit.  This research aims to evaluate the quality of service in the process of issuing replacement certificates at the Blitar City National Land Agency and identify the obstacles faced in this process. This research uses qualitative methods whose results will be processed into descriptive data. The data collected includes primary data obtained from interviews and observations, as well as secondary data obtained from literature reviews. The data collection process was carried out through interviews, direct observation and documentation. The results of this research are based on a series of analysis processes from interview data, observation and documentation, showing that the quality of replacement certificate issuance services at the Blitar City National Land Agency is good. Judging from the five indicators of service quality used, namely  Tangibles,  Reliability, Responsiveness, Assurance and  Empathy. There are obstacles faced, namely the occurrence of errors in the KKP system which is used to process all types of services, obstacles in making the oath agenda schedule which can hinder the completion of services    

Starting a home bakery and donut business is an attractive option for many individuals who have skills in cooking or baking, as well as an interest in the food industry. By taking advantage of time flexibility and lower initial costs than opening a physical store, this business offers the potential to generate additional income or even become a main source of income. Supporting quality and innovative food products on the menu can win the hearts of local customers and support the community economy. Although there are challenges in terms of licensing, operational management, and adapting to market changes, strategic steps in market research, business planning, product development, marketing, and inventory management can help build a successful and sustainable business in this sector. In conclusion, starting a bakery and donut business at home is not only about cooking skills, but also about creativity, effective business management, and commitment to providing added value to customers and the community as a whole.

With the rapid development of technology and the Internet, more and more people are using electronic payments as a convenient solution for online transactions. The aim of this research is to show and analyze how service quality influences user satisfaction with the DANA electronic payment application. DANA is a platform that supports non-cash payments and mobile payments. This research uses quantitative methods by collecting data through questionnaires distributed to 30 Banten students using DANA. Data analysis was carried out using multiple regression as well as the t test, F test, and coefficient of determination test. The research results show that reliability, guarantee, and responsiveness can have a significant impact on user satisfaction. Overall, reliability, security, and responsiveness also have a significant impact on user satisfaction.

This study aims to analyze the best-selling ice cream sales data in 2022 from the Mixue Karangjati franchise in Semarang Regency, as well as calculate the contribution margin ratio (RCM) and break-even point (BEP) in units and monetary value for each item. Sales data and related costs are processed to gain insights into the company's financial performance. The analysis results indicate that the RCM for the year 2022 is 7.4%, while the BEP in units and monetary value has been calculated for each item. Additionally, planning recommendations for the future are provided, including product diversification, cost monitoring, technology utilization, and service quality improvement. This study provides crucial insights for management in financial planning and strategic decision-making to achieve the company's business goals.

This research aims to analyze the role of management accounting in decision making and improving company performance, with a focus on the application of main techniques such as Cost-Volume-Profit (CVP) Analysis, Activity-Based Costing (ABC), and Balanced Scorecard (BSC). Through a qualitative approach with in-depth interviews and case studies on several companies, this research found that management accounting techniques contribute significantly to optimizing costs, increasing operational efficiency, and planning long-term strategies. The use of CVP Analysis helps companies plan more profitable product costs and prices, while ABC provides more accurate cost allocation for each activity in the value chain. On the other hand, BSC helps companies to assess performance as a whole, not only from a financial perspective, but also from non-financial aspects such as customer satisfaction and service quality. However, this research also identified several challenges, including limited resources, insufficient understanding of these techniques, and resistance to change within organizations. Limitations in the research sample and observation time are also factors that need to be considered. Overall, this research confirms the importance of implementing management accounting in improving company performance, but also shows that internal and external factors need to be considered in its implementation.