Keuangan rumah tangga menjadi salah satu hal penting yang patut diperhatikan, terutama oleh bendahara keluarga. Hasil LGD di tahun 2019 menunjukkan kesulitan ibu, sebagai bendahara keluarga, dalam mengelola keuangan di keluarganya, sehingga seringkali seadanya. Pemasukan dan pengeluaran pun tidak seimbang, dan  akhirnya tidak sedikit yang memicu konflik di akhir bulan. Lokakarya pengelolaan keuangan keluarga sudah selayaknya dilakukan untuk mengedukasi para bendahara keluarga agar bijak mengelola keuangan di rumahnya sendiri. Lokakarya hendaknya dikemas sesuai dengan pendidikan orang dewasa, yaitu sesuai kebutuhan, dan terdapat praktik pengelolaan keuangan. Selain itu untuk mengetahui keberhasilan kegiatan dan juga evaluasi, maka pendampingan akan dilakukan. Pendampingan menjadi ajang diskusi dalam memecahkan masalah yang dihadapi, ketika mengelola keuangan, dan juga  menjadi media untuk memperkuat motivasi. Hasil pelatihan dan pendampingan menunjukkan bahwa peserta sangat antusias dengan tema yang diangkat serta mayoritas peserta mengaku sangat terbantu dengan sharing ilmu melalui pelatihan ini.

.

This study aims to examine the effect of machiavellian, equity sensitivity, ethical sensitivity on the ethical perceptions of accounting students in perceiving the ethical behavior of accountants. The sampling method that used is proportional sampling. The participants of this study are S1/ D4 students from accounting study program in the level of 2016 at the State Universities (PTN) and the Private Universities (PTS) accredited A in Malang. The samples of this study were 381 accounting students from eight universities. The data analysis that used in this study is multiple linear regression. The results showed that machiavellian had a positive effect on the accounting students' ethical perceptions of the accountant's ethical behavior, equity sensitivity had no effect on the accounting students' perceptions of the accountant's ethical behavior, and ethical sensitivity had a positive effect on the accounting students' ethical perceptions of the accountant's ethical behavior.

Accounting is the language of business. Changes that occur in business certainly have an impact on accounting. Previous research on accounting practices only explains existing accounting practices without linking these changes with business changes. This research explores the forms of accounting changes caused by business changes in manufacture in Micro, Small and Medium Enterprises (MSMEs). Manufacturing companies are chosen with consideration of business complexity which leads to a greater requirement for accounting practices. The research result shows a transformation of MSMEs's accounting practices related to the business changes. Task delegation is a factor that drives the transformation of accounting practices from relying on memory to records. Fairness becomes a value in the transformation of this accounting practice.

Goods and services procurement in the university sector is a big chance towards fraud case occurrence. Corruption in the university environment resulted in state loss in the amount of two billion rupiahs. Therefore, The internal auditor of  University X implements a probity audit as one effort to materialize the procurement system with low fraud possibility. The purpose of this study is to contribute to the understanding of fraud prevention using probity audits on goods and services procurement in the university sector. This research was carried out using a qualitative approach, with a case study method. The data collection was conducted by document analysis and interviews. The data obtained is then reduced, identified, and analyzed. The results conclude that the probity audit in University X is a real-time audit which one conducted in the construction and maintenance stages. Based on the internal auditor evaluation result, a probity audit rated sufficiently to prevent fraud in the goods and services procurement process in the University X.