The general objective of this research is to explore the model of earnings quality monitoring and to examine the effect of auditor independence on the relationship between corporate governance mechanism and earnings quality. Specifically, this research is aimed to investigate the impact of ownership structure, commissioner board structure, audit committee structure, internal audit function, and internal control activity, on earnings quality by involving an interaction of these variables with auditor independence. Earnings quality is measured with two proxies. The first proxy is performance-adjusted discretionary accruals or also called Total Accrual, while the second utilizes Total Current Accrual. Achieving all objectives above, the author develops a model and analyses this model in two stages. In the first stage, the model is explored using analysis technique of correlation and regression. Second, fittingness of model is attested using regression analysis with a variety of variable controls and sample controls. Research object is the manufacture companies listed in Indonesia Stock Exchange in period 2011-2015. The Sample includes 112 companies with 560 data of research. After conducting outlier test, the suitable amount of data is 553. The Result of hypothesis test indicates that the model of earnings quality monitoring is constructed from the interaction of many variables. Corporate governance mechanism consists of variables such as ownership structure (managerial ownership and institutional ownership), commissioner board structure, audit committee structure, internal audit function, and internal control activity. Adjusted R-Square value is reaching for 3.3% with significance-value of 0.001. Partially, commissioner board structure, internal audit function, and internal control activity have a significant effect on earnings quality. Auditor independence does not moderate the impact of corporate governance components on earnings quality.

The purpose of this study was to determine the effect of media exposure, profitability and corporate governance on the carbon emission disclosure. In this research , the population used is all mining companies listed on the IDX in 2018-2020. By using the sample criteria obtained 30 companies as research samples. It is known from the  research result that corporate governance as proxy the size of board of commissioners has no effect on the carbon emission disclosure, while the proxy of the audit committee also has no effect on the disclosure on the carbon emission disclosure. Media exposure has significant positive effect on the carbon emission disclosure. And profitability has a significant positive effect on the carbon emission disclosure.

Community service activities are a collaboration between STIE Malangkuҁeҁwara Malang and the Sabililah Polyclinic, Malang City. The form of this activity is the use of open land around the Sabililah Polyclinic, Malang City by planting various green plants and various kinds of flowers. The results of the activities of planting green plants and ornamental flowers and pots can provide a beautiful, cool, and beautiful environment for the Sabilillah Polyclinic so that visitors and employees feel more comfortable

Abstrak Daya saing masih menjadi isu utama dalam usaha kecil menengah. Salah satu modal daya saing adalah inovasi. Program Pengabdian masyarakat dalam paper ini adalah mengusung tema inovasi produk melalui pemanfaatan limbah kulit pisang menjadi krupuk pisang. Kegiatan pengabdian ini dilakukan di Desa Kedungsalam Kecamatan Donomulyo Kabupaten Malang. Kegiatan ini melibatkan mitra yaitu usaha kecil menengah yang memproduksi aneka makanan berbahan dasar pisang. Kegiatan yang disponsori oleh departemen riset Pemerintah Indonesia memberikan bantuan teknis dengan tujuan meningkatkan capacity building.  Inovasi produk berupa krupuk kulit pisang mampu meningkatkan produktivitas usaha.. Daya saing usaha juga meningkat selaras dengan bertambahnya variasi produk. Potensi pasar juga semakin luas bahkan berpotensi untuk ekspor.   .Keywords: limbah industri, Inovasi produk, produktivitas usaha kecil menengah

Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance (kepemilikan institusional dan kepemilikan manajerial), leverage terhadap nilai perusahaan dengan manajemen laba sebagai variabel moderasi. Jenis penelitian kuantitatif menggunakan sumber data sekunder yakni laporan tahunan. Populasi pada penelitian ini merupakan semua perusahaan real estate property yang terdaftar di bursa efek Indonesia periode 2017-2020. Teknik pengambilan sampel dalam penelitian ini menggunkan purposive sampling dan didapatkan 36 sampel dari 9 perusahaan dalam periode 3 tahun (2017-2020) dengan kriteria tertentu dari total populasi sebanyak 64 perusahaan. Metode analisis yang digunakan penelitian ini yaitu metode analisis regresi berganda. Hasil yang diperoleh dalam penelitian ini adalah kepemilikan institusional, kepemilikan manajerial, leverage berpengaruh signifikan terhadap nilai perusahaan. Manajemen laba sebagai variabel moderasi memperlemah kepemilikan institusional, leverage terhadap nilai perusahaan dan manajemen laba tidak mampu memoderasi kepemilikan manajerial terhadap nilai perusahaan.

The increased company value will be a long-term goal of a company. By providing an overview of the social responsibility of the community through the Corporate Social Responsibility (CSR) program to maximize the profitability and solvency of financial performance, the company's value can be increased. The objectives of this study are to: 1) determine whether profitability affects the value of transportation companies that have been listed on the IDX in 2016-2018. 2) determine whether Solvency affects the value of transportation companies listed on the IDX in 2016-2018. 3) To find out whether CSR disclosure moderates the relationship between profitability and company value in transportation companies that have been listed on the IDX in 2016-2018. 4) To find out whether CSR disclosure moderates the relationship between company solvency and company value in transportation companies that have been listed on the IDX in 2016-2018. The results showed that profitability had a significant negative effect on firm value. Meanwhile, solvency has a significant positive effect on firm value. Meanwhile, CSR disclosure cannot moderate the relationship between profitability and firm value. CSR disclosure cannot moderate the relationship between solvency and firm value.

Muharram month is the month for Muslims to maximize their practice by sharing with others. For this reason, the service team of STIE Malangkucecwara together with Lazis Sabilillah Malang carried out spiritual activities with the theme of the meaning of Muharram as well as providing entrepreneurial motivation for orphans and poor people in the Sabilillah mosque area of Malang. This activity is at the same time providing compensation as a give away for orphans and dhuahas. This activity is expected to make the month of Muharram more meaningful and meaningful by making them happy and encouraging them to rise.