Purpose - This study aims to determine the effect of accountability and transparency of Islamic microfinance institutions on customer trust, with financial performance as an intervening variable in Islamic microfinance institutions, one of the significant microfinance in Indonesia. Methodology This research is a research gap, which tests the hypothesis (hypothesis testing) type causal. The aim is to determine the causal relationship between the independent variable and the dependent variable. It can be concluded that the accountability and performance variables have an insignificant influence on people's trust, but the performance of ROA and BOPO has a significant effect on trust. Limitations of the Research - This research is only conducted in a small number of Islamic microfinance institutions in Indonesia. It is exclusively owned by Muhammadiyah NGOs with locations only in Central Java, so research needs to be done in different places. A separate study needs to be done between accountability and transparency on the dependent variable of public trust. Research needs to be done using non-financial performance. The scientific contribution of this research was conducted to connect several research variables from other separate studies and where the research was carried out in Indonesia, especially related to Islamic microfinance institutions.

The purpose of this study is to examine the effect of improper social pressure on business unit controller’s inclination to create budgetary slack in the setting of organizational justice in the form of distributive and procedural justice. The creation of budgetary slack in this study is related to produce lower ROI target compared with actual ROI target that can be achieved by business unit. Furthermore, this study also examines the impact of Autonomous Motivation on the causality of social pressure, organizational justice, and the creation of budgetary slack. The experimental method is used in this study with 2x2 between subject design factorial. The participants were 152 postgraduate accounting and management students from two large private universities in Indonesia. First, controller business unit under high social pressure have a greater tendency to create budgetary slack. Second, procedural justice is more effective than distributive justice at reducing budgetary slack creation by controller business unit. Third, controller under conditions of low social pressure and distributive justice will still tend to create budgetary slack and on the contrary, procedural justice will decrease the tendency of budgetary slack creation even though there is a high social pressure. Fourth, after controlling Autonomous Motivation, there is still interaction effect between social pressure and organizational justice on the creation of budgetary slack by controller business unit.

The purpose of this study is to determine the attributes considered by customers when saving at a Islamic Rural Bank (BPRS). The attributes analyzed were 8 (eight). The analytical tool used is the analysis of the Fishbein Multi-attribute importance. The population in this study are customers who use the BPRS KU savings product. The sample method used is purposive sampling with the criteria of customers who work as traders. The number of samples was 107 respondents. The results of the study found that the product attributes that customers consider when saving, from the most important to those considered less important, are: security assurance (first order), confidentiality assurance (second order), product quality (third order), service bank (fourth order), sharia principles (fifth order), profit sharing (sixth), bank location and physicality (seventh), bank image (eighth).

This paper aims to study the implementation of moral teaching in this age of the digital economy as a character education model at the elementary school level as an effort toward sustainable development. The research used a case study method, in a total of 10 elementary school teachers in SD Sukarno Hatta Kotabumi were interviewed, participated in the focused group discussion, and observed. The research findings are the teachers' practice of moral teaching in the digital economy era using straightforward activities and emphasized more in the thematic entrepreneurship lesson. The essential characters to be practiced by the students in the context of sustainable development consist of mindfulness, curiosity, courage, resilience, ethics, and leadership.

The purpose of this study was the effect of claim expense, liquidity, risk-based capital, company size, debt to equity, and debt to an asset to profitability in Indonesia Islamic Insurance companies. The number of research samples is 70 consisting of general insurance companies in sharia business units that are registered with the Financial Services Authority in 2014-2018. This research was analyzed by multiple regression analysis. The research model fulfills the Goodness of Fit criteria, with the variability of the independent variable to the stock price of 40.0 percent. The results of the multiple linear regression test are size variable had a significant positive effect on Profitability, while the DER variable had a significant negative effect on Profitability. On the other hand, DAR, RBC, LQ, and CE variables on Profitability is not significant.

The purpose of this research study is to examine the effect of Shariah Supervisory Board Education Qualifications, Number of Shariah Supervisory Board Meetings, and Management Bonus Compensation on Earnings Management Practices. The population used is the Shariah Commercial Bank registered at Bank Indonesia in 2014-2018. The secondary data collection technique is done by searching the annual report data issued by each Islamic commercial bank. Multiple regression analysis is used to test the effect of Shariah Supervisory Board Background, Number of Shariah Supervisory Board Meetings, and Management Bonus Compensation on Earnings Management Practices. Research Results Show that the Educational Qualification and Number of Meetings of the Shariah Supervisory Board do not affect earnings management practices. Whereas Management Bonus Compensation has a positive effect on earnings management practices. This shows that the characteristics of the Shariah Supervisory Board do not cause earnings management practices in Islamic financial institutions to occur or not occur. However, bonus compensation received by managers causes managers to be motivated to do earnings management. Earnings management practices by management are shown through positive or negative Discretionary Accrual values.

This study aims is to find the empirical evidence and analyze the effect of motivation and Islamic leadership on employee work performance of BTM in Cental Java with discipline as an intervening variable. The population of this study is a total of 161 employees of BTM in Central Java, with the total amount of sample is 100 respondences. The respondent were chosen using purposive sampling technique and the study was conducted for 2 months from March to may 2020. Data analysis techniques using the Partial Least Square-Statistical Equation Method (PLS-SEM) with SmartPLS-3 software tools. The result of this study shows that motivation and Islamic leadership have a positive but not significant effect on employee performance, the discipline has a positive and significant effect on employee performance. Motivation and Islamic leadership have a positive and significant effect on discipline. Motivation influences employee performance through discipline, but Islamic leadership can not influence employee performance through discipline.

The occurrence of selling and buying transactions cause every companies to do their VAT obligations. Tax reported by PT X which appear to be wrong can be subdued by overbooking, therefore PT X had to bear administrative sanctions. The purpose of this research is to analyze basic considerations from Directorate General of Taxes in making regulations regarding the incorrect transfer of Taxable Services from outside the custom territory which cannot be overbook and analyze whether the administrative sanctions given to taxpayer are appropriate, with Ease of Administration principle in deliberation. This research used a qualitative approach with in-depth interview and literature study for data collection. The result of this research concludes that the primary consideration Directorate General of Taxes made regulations concerning the incorrect transfer of Taxable Services from outside the customs territory is because Intangible Taxable Goods and Taxable Services from outside the customs territory are susceptible to being used by Taxpayers for the purpose of avoiding tax and the Government’s control are not fully reliable. Because the regulations do not allow to do the overbook, alternative ways taken by PT X to resolve the incorrect transfer of tax is restitution, which causes administrative sanctions. With that being said, administrative sanctions that occur as a result of wrong transfer of tax do not fulfill the Ease of Administration principle.

This study aims to analyze the effect of consumer value, customer experience, service quality to customer loyalty trhrought customer satisfaction. This study uses a purposive sampling technique with 84 respondents who are beauty clinic patients who have changed services from previous beauty clinics and are currently using beauty care for 1 year at the current beauty clinic. Questionnaire data were processed using Partial Least Square (PLS) analysis with testing measurement model (outer) model and inner model with path coefficient. The results of the analysis show that consumer value and service quality have a positive effect on customer satisfaction. The consumer experience variable has a positive effect on customer loyalty. However, the consumer value of customer service quality and customer satisfaction does not affect to customer loyalty. While consumer experience has no effect on customer satisfaction. The variable customer satisfaction is not able to mediate consumer value, consumer experience and service quality to beauty care loyalty.

Islamic hospitals in Indonesia have grown rapidly in the past 5 years because the majority of the population is Muslim and the awareness to implement Islamic law is getting stronger. The purpose of this study is to find a Sharia Accounting Information System that suits the needs of the Islamic Hospital that is perfecting all financial transactions in the hospital so that it becomes halal and good. This research was conducted with a qualitative approach. The informants used were 9 people as high as Management and above, employees, and 4 experts for triangulation purposes. The findings of this study are that Islamic AIS is needed at this time for better hospital management, by adding 2 digits in the chart of accounts.