Eco-enzyme-Based Hand Soap Development Program from Organic Waste in Gebang Putih Village, Surabaya, aims to reduce organic waste and increase public awareness of the importance of environmentally friendly products. Eco-enzymes, which are produced from the fermentation of organic waste such as fruit and vegetable scraps, are used as the main ingredient in the manufacture of hand soap. This process not only reduces the amount of waste that ends up in landfills, but also results in a safe and effective product for hand hygiene. This research involves several stages, including the collection and sorting of organic waste, the fermentation process to produce eco-enzymes, and the formulation and testing of the resulting hand soap. The people of Gebang Putih Village are actively involved in every stage of the process, both through education and direct participation in soap making. The results of the program show that eco-enzyme-based hand soap has good quality and is well received by the community. In addition to providing solutions to the problem of organic waste, this program also contributes to improving the local economy by providing new business opportunities for the community. Thus, this program is expected to be a model that can be replicated in other regions, in order to support environmental sustainability and community welfare

Research by Givoly and Hayn (2002) shows that there has been an increase in the use of accounting accounting in US companies since 1980. Conservatism is an important convention of financial reporting in accounting, hence it is called the dominant accounting principle. Conventions such as conservatism are taken into account in financial and accounting reports because business activities are constrained by tension factors. The formulation of the problem and the purpose of this research is to see how the effect of conflict of interest on accounting conservatism. The approach used in this study is a qualitative approach to literature review analysis. This data collection stage is carried out by creating an extraction formula that contains the metadata that the researcher obtained from several journal articles that have been collected and selecting items that are appropriate to the research topic regarding the analysis of the effect of conflicts of interest on accounting conservatism. The results of the research show that conflict of interest has no effect on accounting conservatism. This shows that the size of the conflict that occurs between creditors and investors regarding dividend policy will not affect the application of conservatism in the accounting for preparing the company's financial statements. The level of financial distress has a negative effect on accounting conservatism. This indicates that the higher the level of financial distress, the lower the application of accounting conservatism in the preparation of financial statements. Based on research conducted by analyzing several articles that have a topic related to the selected keywords. Some of the articles reviewed can draw conclusions that can discuss how the effect of conflicts of interest on accounting conservatism.

Revaluation of fixed assets is a methode to revaluate company’s fixed assets to reflect the market value. Revaluation of assets can be done for accounting purposes, tax purposes, or accounting and tax purposes. Revaluation of fixed assets for tax purposes is regulated in the Regulation of the Minister of Finance No. 191/PMK.010/2015. The purpose of this study is to analyze the taxes that must be paid in 2021 as a result of the asset revaluation practice carried out by PT PLN (Persero). This study used a descriptive method with a qualitative approach. The object of this research is PT Perusahaan Listrik Negara (Persero). Data used for this research are 2021 financial statements of PT Perusahaan Listrik Negara (Persero) from its official website. The result of this study indicate that the revaluation of fixed assets for tax purpose by PT PLN in 2021 can reduce the totals of assets and its net income, furthermore the revaluation of fixed assets does not affect the income tax for the year after revaluation due to the loss of revaluation of fixed assets by PT PLN in 2021.