When giant companies are involved in fraud that has an extremely detrimental effect on the economy, the fraud cases become scandalous. The giant company's fraud case was revealed, mostly because of the information within the company that was revealed by the company's employees, which is called whistleblowing. The purpose of this study is to prove the differences in students' perceptions of fraud and whistleblowing behavior based on gender factors. Research is conducted on students of the Faculty of Economics of Universitas Hasyim Asy'ari Tebuireng Jombang, who are in the third semester or above so that they already understand fraud and whistleblowing. This type of research is quantitative research based on empirical studies. The research sample was selected by using the technique of probability sampling with the category of simple random sampling. The hypothesis testing using multiple research paradigms with one dummy variable and two dependent variables so that it uses two simple dummy regression tests. The decision on the results of hypothesis testing uses two R Square determination coefficients to explain the relationship of each variable. The results of this study prove that there is no gender effect on the students' perception of fraud and whistleblowing.

The purpose of this research is to find out the influence of financial conditions, disclosures and audit opinions during the previous year on the Going Concern Audit Opinion in Wholesale and Retail Trade companies listed on the IDX in 2019-2020. The sample technique in this research is using purposive sampling technique and obtained a sample of 66 Wholesale and Retail Trade companies listed on the IDX in 2019-2020. Logistic regression method was used to analyze the data in the study. The results of the study indicate that financial conditions have no effect on going concern audit opinion, this is represented by a significance value of 0.700 which is greater than 0.05. Meanwhile, the disclosure has an impact on the going concern audit opinion with the resulting value being 0.000 less than 0.05, and last year's audit opinion does not affect the going concern audit opinion, because the significance value is 0.290 greater than 0.05.  Keywords: Financial Conditio; Disclosure; Audit Opinion in Previous Year; Audit Opinion Going Concern

The Consumer goods industry is one of the bigest contributors to the state budget, so the condition of every consumer goods company in Indonesia are of particular concern to the government. This study aims to determine how the extent of financial distress of consumer goods companies IDX 2017 – 2018. The population in this study were every consumer goods company registered in IDX for the period 2017-2018 and 41 samples were obtained. data collection methods namely purposive sampling. The data analysis technique used with Altman method, Springate method, Grover method and Zmijewski method. The results of the calculation with fourth method there are some consumer goods industry companies were classified in financial distress and obtained the result that the Springate method is the most useful methods in predicting financial distress.

Banyak ragam profesi dalam dunia kerja bisa memberi berbagai macam pilihan untuk setiap  siswa memilih terjun ke dalam dunia kerja yang diminatinya. Urgensi kegiatan ini dilakukan untuk menggali sekaligus memberikan bekal pada siswa-siswa yang sedang menempuh pendidikan di SMK jurusan akuntansi tentang macam-macam bidang akuntansi dan gambaran masa depan yang bisa mereka raih dan tempuh. Kegiatan pengabdian kepada masyarakat dilaksanakan di SMK Palapa Ngoro Jombang, pada 22 dan 23 November 2019. Metode pengabdian disampaikan dengan ceramah, tanya jawab dan interaktif dengan siswa peserta. Sesudah dilaksanakan program pengabdian ini siswa bisa mendapatkan gambaran tentang berbagai macam bidang akuntansi dan profesi – profesi akuntansi yang kelak bisa dipilihnya.

Harga pokok produksi yakni tarif yang dikeluarkan pada pengolahan bahan mentah menjadi output. Tujuan utama penelitian ini yaitu agar bisa memahami perhitungan yang digunakan pada peternak ikan lele sudah memperhitungkan dengan benar dan membandingkan serta menghitung kesesuaian peenjumlahan harga pokok produksi sesuai dengan metode penuh. Dari hasil penelitian ini memperlihatkan bahwa perhitungan harga pokok produksi milik peternak ikan lele di Desa Blimbing Kecamatan Gudo Jombang menerapkan perhitungan dengan menambahkan biaya bahan baku dan biaya overhead pabrik. Pada metode penuh ini dijelaskan bahwa metode ini Mempertimbangkan semua elemen biaya produksi, termasuk biaya bahan baku, biaya tenaga kerja langsung dan biaya pabrik tidak langsung, termasuk variabel perilaku dan perilaku konstan, mengolah biaya produksi ternak ikan lele di Desa Blimbing Kecamatan Gudo Jombang belum sepenuhnya sesuai dengan metode penuh. Kata Kunci: Full Costing, Harga Pokok Produksi, Harga Pokok Produk