The purpose of this study was to determine the experience and professionalism of an auditor’s performance. The population of this research is Public Accounting Firms throughout Jakarta and Surabaya. The method in this research is quantitative with a primary data type. The sample used was 9 Public Accounting Firms with 170 auditors as respondents. The sampling technique is an analysis of the outer model (measurement model) and inner model (structural model) using the Multivariate Structural Equation Model (SEM) SmartPLS 3. The results of this study indicate that the experience of auditors influences their performance instead of professionalism. Simultaneously, the value of R – Square (R2) is 0.96 or 96%, which means that the auditor's performance is influenced by the experience of the auditor and the professionalism of the auditor is 96%.

This community service activity aims to provide assistance on accounting records and financial reports of Islamic boarding schools according to financial accounting standards. With this assistance, it is hoped that the managers of Islamic boarding schools will gain knowledge about accounting for Islamic boarding schools reporting. With the increased understanding and skills of Islamic boarding school managers, it is hoped that they can implement Islamic boarding school accounting standards or PSAK 45 in maintaining the going concern of Islamic boarding schools. The activity of mentoring the accounting reporting of Islamic boarding schools and carried out at the manager of the "Syukur Al-Amin" Islamic Boarding School in Central Bekasi. The participants of this assistance are the managers of the “Syukur Al-Amin” Islamic boarding school. This assistance is carried out by the collaboration of lecturers from the accounting study program at UPN Veteran Jakarta (UPNVJ) and STIE Swadaya Jakarta lecturer

In order to maximize revenue and profit, company management decides on manufacturing costs and selling prices during the production process. In order to determine the correct expenses, which are incurred during the production process and demonstrate the true cost of items, the manager of the production department must examine production costs. The variable costing method and the full costing method are two techniques used in cost accounting to determine manufacturing costs. In order for Abadi Sentosa to estimate the selling price of per-unit mebeul items, it is necessary to analyze how production expenses are calculated. The activities of this company, which manufactures cabinets, are carried out through a number of manufacturing procedures, allowing the production costs to be factored into the price of the product sold. The quantity of the production costs will be utilized to calculate the selling price of the goods. This study also examines if the cabinet product calculations, made using the current complete costing method, have complied with all requirements. Utilizing sales data for 8 units of 3-door ornamental cabinets with a cost of Rp. 2,202,700 and a unit selling price of Rp. 2,700,000, the results of establishing the cost of items manufactured using the company's full costing approach and the real full costing were compared. A 3-door decorative cabinet costs Rp 17,621,600 in total to produce, including Rp 8,000,00 for raw materials, Rp 5,120,000 for direct labor, Rp 4,304,080 for factory overhead, and Rp 175,920 for non-production costs. The profit was Rp 21,600,000 minus Rp 17,621,600, or Rp 3,978,400, assuming all 8 of the 3-door decorative cabinets—which cost Rp 2,700,000 each—were sold. Descriptive analysis is the analysis technique employed. These findings demonstrate that the corporation does not account for expenses such indirect labor costs, electricity prices, property taxes, and building depreciation in accordance with the full costing principle.

The purpose of this research is toand analyze the influence of the four elements infraud triangle that is pressure, opportunity, and rationalization. to detect the possibility of fraudulent financial statements (financial statement fraud). The four elements will be divided into 5 variables, specifically financial stability,external pressure, ineffective monitoring, nature of industry, and change in auditors.to find the possibility of fraudulent financial statements as measured by the M Score modelin manufacturing companiesin the 2018-2021 period. The results of the study show that of the six variables used in the study, there is one (1) variable, namely the nature of the industry which has a significant effect on the possibility of fraudulent financial statements. While the other five (5) variables financial targets, external pressure, ineffective monitoring, and auditor changes do not affect the likelihood of fraudulent accounts. The contribution of the results of this our riset that manufacturing companies in that year are likely to be more concerned or careful the nature of industry that has a significant impact, this will affect the sustainability of the business in the future.

The purpose of the research is to analyze the calculation and collection of Income Tax on the purchase of goods made by the Expenditure Treasurer of PT Usfatindo, whether it was in accordance with the Regulation of the Minister of Finance No. 107/PMK.010/2015 regarding Fourth Amendment To Ministerial Regulation of Finance Number 154/ Pmk.03/ 2010 regarding Collection of Article 22 Income Tax In Regard to The Payment For The Delivery of Goods And The Activities of Import or Other Business Activities. The method used in this research is the descriptive analysis method or case analysis.. Research results indicates that the calculation, collection, and deposit of PPh 22 based on the Regulation of the Minister of Finance Number 107/PMK.010/2015 on Goods Expenditure at PT USFATINDO has been carried out in accordance with the provisions, but in every process of taxation activities of an agency sometimes there are still shortcomings. Therefore, the role of the government including the Directorate General of Tax is needed to continue to guide and remind the importance of taxation in the development of the State in terms of State financing.