This study aims to examine the influence of firm size, audit fees, audit tenure, audit committee, and auditor switching on the quality of audits. The research employs a quantitative method, using secondary data sourced from annual reports of companies in the transportation and logistics sector listed on the Indonesia Stock Exchange for the period of 2021–2023. The sample was selected using purposive sampling, resulting in 23 companies and yielding 69 observational data points. After eliminating one outlier, the final dataset comprised 68 observations. The results reveal that firm size, audit fees, audit tenure, and auditor switching do not significantly affect audit quality. However, the audit committee variable shows a significant impact on audit quality. Furthermore, collectively, all the independent variables is firm size, audit fees, audit tenure, audit committee, and auditor switching are found to influence audit quality.

This study aims to determine the Application of Differential Costs in Decision Making to rent or buy fixed assets (musical instruments) in the field of musical instrument rental. This type of research is quantitative research. Data is obtained through primary and secondary data. This research was conducted in 2020 to 2022. Data collection techniques through interviews and documentation. Data analysis techniques are carried out by identifying data on interview costs, observations and documentation at the New Arista Orchestra. Based on the results of the analysis, these relevant costs can be used as considerations for the company in making decisions. With the alternative of buying, it will save costs of IDR 76,257,322.93 or 2.7% in making decisions with the alternative of buying or renting heavy equipment, it is better to consider the expenses that will be incurred from the two alternatives with relevant costs so that the decisions taken can benefit the company. The results of the comparison using the differential costs above. it can be concluded that differential cost analysis is very useful for the new Orchestra in making better decisions taken by the orchestra is to buy because it is more profitable than renting musical instruments.

Penangkapan ikan di perairan Banyuasin seperti belangkas (horseshoe crab) menimbulkan kekhawatiran terhadap kelestarian spesies ini. Oleh karena itu, diperlukan upaya untuk meningkatkan kesadaran untuk menjaga biota laut yang dilindungi dan melestarikan lingkungan. Kegiatan pengabdian ini bertujuan untuk meningkatkan kesadaran masyarakat untuk menjaga biota laut yang dilindungi dari ancaman kepunahan di wilayahnya dan lebih menghargai lingkungan serta saling berbagi pengalaman di antara mereka. Metode yang dilakukan adalah wawancara dan memberikan edukasi. Instrumen yang digunakan sebagai alat ukur keberhasilan kegiatan adalah Pre dan post-test serta umpan balik. Kegiatan pengabdian ini dilaksanakan pada bulan September 2023 di Desa Sungsang, Kabupaten Banyuasin, Sumatera Selatan. Hasil pengabdian adalah terjadi pemahaman yang meningkat dari responden dalam mengenali horseshoe crab (dari 97,8% menjadi 100%) dan mampu membedakan jantan dan betina (semula 38,6% menjadi 80%). Selain itu, kesadaran responden meningkat untuk melepaskan horseshoe crab yang terjaring alat tangkap ke perairan (semula 50,9% menjadi 100%) dan peningkatan kesadaran bahwa horseshoe crab adalah biota yang dilindungi (semula 68,9% menjadi 100%). Mayoritas responden (98,2%) menerima secara positif kegiatan pengabdian ini. 

It is very important for companies to present financial reports in order to increase the relevance value of a company. Researchers conducted research on CV. Agung Jaya. This research aims to find out how to analyze the presentation of company financial reports in accordance with SAK ETAP in order to increase relevance value. This research uses quantitative descriptive. The data sources used were obtained through documentation and interviews.  The analysis techniques used are making reports on the cost of production, making profit and loss, making reports on changes in equity, financial position reports, cash flow reports and notes to financial reports. The results of this research are CV. Agung Jaya has not fully prepared financial reports in accordance with SAK ETAP. The recording carried out is not completely efficient and effective. This discrepancy is why researchers present financial reports in accordance with SAK ETAP consisting of profit and loss reports, capital changes reports, financial position reports, cash flow reports, and notes to financial reports. Having financial reports that comply with SAK ETAP can increase the relevance value, making it easier for users of financial reports to provide company information which will result in no wrong decision making.

The government passed Law on Harmonization of Tax Regulations no. 7 of 2021 In an effort to restore economic stability after the pandemic. In this provision, there are six changes regulated, one of which is regarding changes to the income tax rate in article 21. These changes in rates have been adjusted to reflect the conditions of society when facing the Covid-19 pandemic. The aim of this research is to analyze changes before and after the implementation of the Law on Harmonization of Tax Regulations in all Pizza Hut Branches in Kediri City. The method used in this research is descriptive quantitative with data collection techniques through observation and interviews. The results of the research show that the Take Home Pay of employees at Pizza Hut Restaurant according to the Law on Harmonization of Tax Regulations is IDR 154,555,773 and according to the Income Tax Law it is IDR 154,015,439. Meanwhile, at Pizza Hut Delivery Branch 2, the total employee take home pay according to the Law on Harmonization of Tax Regulations is IDR 119,712,095 and according to the Income Tax Law it is IDR 119,374,160. Take Home Pay for permanent employees with PKP below IDR 50,000,000 does not change because it is still within one layer of the tax rate. It is hoped that this research can contribute to companies in optimizing employee income tax calculations so that they can increase employee take home pay.
 

Kegiatan pengabdian ini bertujuan untuk memberikan transfer pengetahuan tentang produk tepung udang berbasis sumber daya lokal sebagai alternatif penyedap rasa. Sasarannya adalah ibu-ibu usia produktif dengan anak usia prasekolah di Desa Sungsang IV. Metode sosialisasi, praktik langsung, pre-test, post-test, dan tes organoleptik diterapkan. Hasil pengabdian menunjukkan bahwa sebagian besar peserta masih menggunakan perasa sintetis (86%) dan belum mengetahui produk alternatif pengganti perasa sintetis (80%). Semua peserta tertarik untuk mencoba dan menggunakan produk tepung udang ini. Hasil uji organoleptik menunjukkan bahwa ibu-ibu menyukai produk tepung udang ini (51% sangat menyukai dan 49% menyukai) sebagai alternatif penyedap rasa.