This study examines cases of corruption in Indonesia’s financial sector and state-owned enterprises (SOEs), focusing on PT A, PT B, and PT C. The research aims to analyze and compare the modus operandi and system vulnerabilities that enable corruption in these companies. Data were collected through analysis of investigation and financial audit reports, legal literature, and relevant regulations, specifically the Anti-Corruption Law (UU TIPIKOR) and the Anti-Money Laundering Law (UU TPPU). Findings reveal that weak internal controls and limited forensic accounting practices are key factors facilitating corruption, including embezzlement at PT A, procurement specification manipulation at PT B, and fictitious transactions at PT C. The application of forensic accounting and strengthening of internal control systems are essential in detecting and preventing financial manipulation, which can be detrimental to the state. This study recommends implementing forensic accounting, reinforcing internal oversight, conducting stricter procurement audits, and fostering interagency cooperation to enhance effective anti-corruption measures.

The potential of the organic soap market is increasingly promising along with the increasing public awareness of the importance of products made from natural and environmentally friendly ingredients. Our organic soap UMKM still faces many challenges, including competition with similar products and lack of access to more modern production knowledge. UMKM Utopia Bodysoap is an UMKM formed by several students of the University of 17 August 1945 Surabaya which aims to provide high-quality natural skin care products to the community. Then collaborate with UMKM Soappahollic with the aim of collaboration between UMKM Soappahollic and Utopia is to increase the competitiveness and profitability of UMKM through the development of innovative and high-quality organic soap products. This collaboration process involves several stages, starting from identifying potential collaboration, knowledge exchange, new product development, product testing and evaluation, to product marketing and sales. The results of the collaboration created a new organic soap recipe that combines the advantages of each, so that UMKM Soappahollic succeeded in improving product quality, product diversification, and business profitability.  This community service program has also succeeded in increasing the sustainability of the Soappahollic UMKM business through product diversification and wider market access.

Business ethics education plays a crucial role in shaping the professionalism of accounting students, particularly in addressing ethical challenges in the globalization era. This study aims to analyze the impact of business ethics education on the development of professional attitudes among accounting students at the University of Surabaya. Using a descriptive qualitative method, data were collected from 100 respondents who had completed a business ethics course. The findings indicate that business ethics education significantly helps students understand the principles of transparency, accountability, and integrity, despite challenges such as limited in-depth understanding and social pressures from their environment. These results underscore the importance of strengthening applied business ethics curricula and institutional support to enhance student professionalism.

PT Waskita Beton Precast Tbk merupakan perusahaan manufaktur beton precast dan ready mix dengan kapasitas produksi saat ini salah satu terbesar di Indonesia. Tujuan penelitian yang ingin dicapai adalah untuk menilai kinerja keuangan PT Waskita Beton Precast periode 2017-2021 dengan menggunakan metode Economic Value Added (EVA) dan Market Value Added (MVA). Data yang digunakan adalah data sekunder berupa laporan keuangan tahunan pada tahun 2017-2021 yang didapat dari website perusahaan dan Bursa Efek Indonesia (BEI). Jenis penelitian menggunakan metode penelitian kuantitatif dengan metode analisis deskriptif. Teknik analisis data yang digunakan menggunakan rumus yang ada dalam literatur dengan indikator EVA dan MVA. Hasil penelitian adalah nilai EVA pada tahun 2017-2020 EVA > 0 (bernilai positif) dan pada tahun 2021 nilai EVA < 0 (bernilai negatif). Nilai MVA pada PT Waskita Beton Precast tahun 2017-2021 bernilai positif artinya perusahaan mampu meningkatkan nilai modal yang telah diinvestasikan oleh penyandang dana. Dengan hasil EVA dan MVA yang bernilai positif perusahaan belum bisa dikatakan dalam kondisi yang baik karena nilai tiap tahunnya menurun sehingga perusahaan belum dikatakan dalam keadaan yang baik karena penurunan terjadi dari tahun 2017-2021. Penurunan nilai EVA dan MVA ini terjadi karena faktor internal dan faktor eksternal sehingga berdampak pada penilaian kinerja keuangan perusahaan PT Waskita Beton Precast.