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Purpose: To find out the determinants of Detect Audit Fraud. Theoretical framework: Professional skepticism, auditors' ability and detect fraud. This topic was adopted from several theoretical studies and previous research which was incorporated into a single factor influencing external auditors to detect to audit fraud. Design/methodology/approach: This study used a quantitative approach with an explanatory design using a survey method. The sample in this study were auditors who were members of KAP with a total sample of 61 samples. This study uses a 5-point Likert scale to collect research data. Findings: The results of the study show that 1) The independent variables Professional skepticism and auditors' abilities have a positive and significant effect on external auditors detecting to audit fraud with a large effect of 71.6%, while the remaining 29.4% are other factors not included in this model; 2) Professional skepticism and auditors' abilities have a positive and significant effect on external auditors detecting to audit fraud; 3) The auditors' ability variable has no effect on external auditors detecting to audit fraud. Research, Practical & Social Implications: We recommend a future research agenda related to external auditor detect to audit fraud as a result of analytical skills and audit delay to become an integral role model. Originality/value: Most of the previous studies only used variables partially and no one has broken down KAPs by region. However, a thorough and complete description of these factors along with the specifications of an auditor who has specific experience is the target of the importance of our research.

Kombucha contains organic compounds that are beneficial to the body, namely B complex vitamins, organic acids, and other compounds. The manufacture of kombucha apart from tea is the red ginger platn (Zingiber officinaleroscoe). Red ginger kombucha fermentation was carried out for 0-14 days with the addition of 10% and 20% incoculum. The fermentation time and the amount of inoculum affected decreasing the total sugar content and pH value, as well as increasing the total acid content, total flavonoid, total phenol, and the ability to inhibit the activity of the alpha glucosidase enzyme. Total acid content, total flavonoid, total phenol, and inhibition of alpha glucosidase enzyme activity increased to 0.22 mg/ml, 19.62 ppm, and 56.70%. The decrease in total sugar and pH values reached 60.80 mg/ml and 3.42.

Kombucha is a healthy beverage from the fermentation of sugared tea with a symbiotic culture of bacteria and yeast (SCOBY). There is a growing interest on kombucha due to the reported health benefits. The original kombucha is prepared using only sweetened black tea infusion. The development of kombucha, however, has been reported to incorporate other plant water extracts. A previous study showed that kombucha beverage using red dragon fruit (RDF) as an alternative substrate gave the highest antioxidant activity at 15 days of fermentation. RDF kombucha instant powder could be a new food product development due to its longer shelf life, convenience, and low distribution cost. This study aimed to determine the best and the concentration of encapsulating agent for RDF kombucha powdered beverage which could retain the antioxidant properties. RDF kombucha was spray dried using maltodextrin, gum arabic, and inulin as the encapsulating agents with various concentrations (5%, 10%, and 15%). Gum arabic was the best encapsulating agent since it gave the highest values of drying yield, pH, and total phenolic content retention, in comparison to the other two encapsulating agents. Within the observed concentrations, the incorporation of gum arabic resulted in RDF kombucha powder with a similar appearance, red colour, and antioxidant retention. Thus, the 5% addition of gum arabic is recommended for future preparations of RDF kombucha powdered beverage.