This study examines the effect of halal supply chain management and product innovation on micro business performance with halal certification as a mediating variable. The background of this study is based on the low performance of micro businesses, lack of product innovation, and minimal halal certification in Bandung City, although Bandung City has great potential in developing the halal industry. This study uses a descriptive quantitative approach with data collection through questionnaires on 260 micro business actors in the halal food and beverage sector in Bandung City, which were analyzed using PLS-SEM with path analysis methods to test direct and indirect relationships between variables. The results of the study indicate that halal supply chain management has a significant effect on halal certification, but Halal Supply Chain Management does not have a significant direct effect on Micro Business Performance. Meanwhile, product innovation does not have a significant effect on business performance and halal certification. Halal Certification is proven to have a significant effect on Micro Business Performance. Halal certification is proven to mediate the relationship between halal supply chain management and business performance, but does not mediate the effect of product innovation on business performance. These findings provide implications for business actors and the government in formulating strategies to increase the competitiveness of halal micro businesses by strengthening supply chain management and facilitating halal certification.

In an entity or company to support the creation of good financial reports must have a good internal auditor. Internal auditors within the company play a role as a party that evaluates and provides input so that the financial statements to be presented are of high quality. An independent attitude must be possessed by an auditor. Competent auditors are also needed to be able to produce quality audit reports. This research was made to provide knowledge about the effect of independence and competence on audit quality. The research method used is a literature review. The results of the research show that independence and competence have a significant impact on audit quality.