Riset ini bertujuan  untuk menguji pengaruh Etika profesi, Kompetensi akuntan, dan Independesi akuntan terhadap Kualitas hasil audit. Populasi dalam penelitian ini adalah akuntan yang bekerja di Kantor Akuntan Publik yang berada di Semarang Jawa Tengah. Sampel yang digunakan sebanyak 33 akuntan yang berprofesi sebagai akuntan senior dan akuntan yunior. Alat yang digunakan dalam pengujian data menggunakan regresi linier berganda dengan bantuan Software SPSS 25.0. Hasil penelitian menunjukkan bahwa  Etika profesi berpengaruh positif terhadap Kualitas hasil audit, sedangkan Kompetensi akuntan dan Indepedensi Akuntan tidak berpengaruh terhadap Kualitas hasil audit. R Square menunjukkan 0,482 yang berarti hasil penelitian dipengaruhi sebanyak 48,2% sedangkan 51,8% dipengaruhi variabel lain diluar penelitian.Kata kunci: Kualitas hasil audit, etika profesi, kompetensi, independensi

This research aims to reintroduce Indonesian culture and currency, especially traditional house games and currency, to children as an effort to preserve cultural heritage and introduce Indonesian currency as knowledge. The implementation method involves activity planning, demonstration, practicing, FGD and assistance with children's visual and kinesthetic learning styles. The results of the implementation showed that the method was successful, with kinesthetic, visual and auditory students looking enthusiastic and able to answer questions well. Traditional game demonstrations activate kinesthetic students, while visual and auditory students more easily understand the course of the game. These findings are in line with previous research, which shows that play and demonstration approaches are effective in increasing cultural understanding. In addition, the international relevance, especially in Malaysia, shows the potential for adaptation of Indonesian culture at the global level. In conclusion, this research makes a positive contribution in introducing Indonesian culture and currency to the younger generation of Indonesians in Malaysia, and the results can be a basis for similar activities in the future, supporting the maintenance of Indonesia's cultural heritage and global understanding of it.

The Covid 19 pandemic that has occurred for about two years has had a negative impact on health and the economy as a whole, but not with the SME industry that produces snacks experiencing an increase in sales. The Gerlang Village Forest Farmers Group (KTH) responded to this market opportunity in post-harvest potato processing. The problem faced by KTH is that production is still small because the community's mindset for post-harvest processing has yet to be built, and they need to learn how products enter the market. In addition, KTH members who produce potato chips and potato starch need help understanding how to calculate selling prices and record simple accounting. This activity aims to provide knowledge about post-harvest processing and diversification as well as provide understanding and training in calculating selling prices and simple accounting records. The result of this activity is the awakening of the awareness of the trainees who are members of the Gerlang Village KTH, representatives from Hamlet related to post-harvest processing, and committed to spreading it to the community in Hamlet. The trainees understand the components that must be calculated in determining the selling price, namely the total cost, by calculating the cost of production and the expected profit margin. Training participants can make simple accounting records for cash inflows and outflows so that KTH can know the condition of their cash in real-time.