The purpose of this study is to determine the effect of audit tenure, firm size and firm age on audit delay. The research covers 48 real estate companies on the Indonesia Stock Exchange from 2019 to 2021, purposive sampling techniques. By using the SPSS v24 tool to perform multiple linear regression analysis. The statistical results obtained by the tenure audit and the size of the company are not significant factors affecting the audit delay. Only the age of the company is significant on the audit delay

Purwokerto Village, located in Ngimbang District, Lamongan Regency, is a village that is very dependent on the tobacco farming sector as the main livelihood of its residents. However, pest attacks and plant diseases often cause significant losses in agricultural production, threatening the welfare of farmers. From agricultural products carried out by farmers, waste is obtained from chopping tobacco leaves which are not used. Tobacco waste contains compounds that have natural insecticidal properties, meaning it can be used to effectively control pest attacks and plant diseases. Therefore, community service is carried out using the science and technology diffusion method to develop knowledge and skills in the context of sustainability through young agropreneurs and farmers in Purwokerto Village. By carrying out this training, it is hoped that village communities can make natural insecticides independently by utilizing existing resources.ABSTRAKDesa Purwokerto terletak di Kecamatan Ngimbang Kabupaten Lamongan adalah sebuah desa yang sangat bergantung pada sektor pertanian tembakau sebagai mata pencaharian utama penduduknya. Akan tetapi serangan hama dan penyakit tanaman seringkali menyebabkan kerugian yang signifikan dalam produksi pertanian, mengancam kesejahteraan petani. Dari hasil pertanian yang dilakukan petani, diperoleh limbah dari pencacahan daun tembakau yang tidak dimanfaatkan. Limbah tembakau mengandung senyawa yang memiliki sifat insektisidal alami, artinya dapat digunakan untuk mengendalikan serangan hama dan penyakit tanaman secara efektif.  Oleh karena itu, dilakukan pengabdian Masyarakat dengan metode difusi iptek guna mengembangkan pengetahuan dan keterampilan dalam konteks keberlanjutan melalui agropreneur muda dan petani di Desa Purwokerto. Dengan dilakukan pelatihan ini, diharapkan masyarakat desa dapat membuat insektisida alami secara mandiri dengan memanfaatkan sumberdaya yang telah ada.