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The purpose of this research is to adopt public accounting professional standards in Malang and Surabaya, East Java, Indonesia, in order to improve audit quality. A total of 150 junior and senior auditors, supervisors, managers, and partners from public accounting companies in Malang and Surabaya, Indonesia, were included in the sample. The study's findings revealed that the competency of the auditors performing audits on behalf of the customer had an impact on the audit quality. Recommendations for improving audit quality based on public accountants' professional standards should be maximized and implemented to public accountants' audits on the client side so that auditor quality improves and more assignments are completed.  

In Indonesia, motorbikes dominated public transit, making motorcycle sales extremely competitive for a number of brands, particularly Honda and Yamaha. The goal of this research is to identify and assess the effects of pricing perspective qualities, brand advantages, media branding, promotions, after-sales guarantee, products, colors, and designs, as well as fuel consumption as motor product items on consumer behavior. Purposive sampling was used in this investigation, with a total sample size of 194 participants. Using SPSS software, descriptive analysis and multiple linear regression analysis were used to analyze the data. The findings show that Honda's products play a larger role in the execution of its marketing plans, accounting for 87.75 percent of the total, with Yamaha's quality accounting for the remaining 79.40 percent influenced by other factors. This shows that respondents choose motorcycles with the following criteria: Engine, Media Branding, Price, Advertising and Fuel Consumption affect consumer behavior to buy both Honda and Yamaha products.  

The unit of analysis in this study is local government data from Indonesia. The goal of this research is to identify the impact of fiscal stress and citizen trust on digital and green innovation strategies. This study also seeks to as certain the impact of digital and green innovation strategies on the impact of fiscal stress and citizen trust on sustainable financial performance. This research uses a descriptive verification method in conjunction with a quantitative approach. Path analysis is an analytical method used in the processing of statistical data. The research samples in this study are 148 Regional Apparatus Organizations (OPD) from East Java Province. The tests showed that fiscal pressure and citizen trust have a significant impact on digital and green innovation strategies. The test results also show that fiscal stress and digital and green innovation strategies have a significant effect on sustainable financial performance, whereas citizen trust has no significant effect on sustainable financial performance. Simultaneously, digital and green innovation strategy are critical for mitigating the impact of fiscal stress and increasing citizens' trust sustainable financial performance.

This study aims to determine the application of Accounting Information Systems in micro, small and medium enterprises in Malang Raya. With a population of entrepreneurs of trade and services and industry in Malang with a sample of 200 respondents. The form of research is interpretive research with primary data, and data collection is a survey using a questionnaire. The study results indicate that many micro and small companies in Malang Raya have implemented accounting information systems but have not been able to perfectly compile complete financial reports that can be used for economic decision-making. However, medium-sized companies have started to make perfect records. Accounting information systems include purchasing systems, sales systems, production systems, cash disbursements, and cash receipts systems.