This study aims to analyze zillennial perceptions of the implementation of sharia governance and its implications for the reputation, trust and loyalty of Islamic banks. This research is quantitative research using primary data. The object of this research is zillennial customers of Bank Syariah Indonesia with a sample size of 107 respondents using purpose sampling technique. The analysis method used is Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results found that the influence of sharia governance significantly and positively contributed to improving the reputation, trust and loyalty of Islamic banks. Then, the reputation of Islamic banks increases customer trust and customer trust increases customer loyalty to Islamic banks. Finally, customer trust increases customer loyalty to Islamic banks. Therefore, it is necessary for Islamic banks to be able to implement sharia governance properly, in order to increase the reputation, trust and loyalty of Islamic banks. Future research can explore more deeply related to the variables of this study, where further research can use or add other variables that are also related and use other more comprehensive analysis methods.

Internal control in Islamic boarding schools (pesantren) plays a crucial role in ensuring their sustainability. This research aims to analyze principals' perceptions regarding the importance of internal control for pesantren in Indonesia. The study employs a quantitative method with descriptive statistical analysis and differential testing using SPSS 26 software. The sole variable utilized is internal control, encompassing all its indicators as instruments. The findings of this research indicate that principals perceive internal control as highly significant for the management of their pesantren, serving as a foundation and guideline to ensure adherence to the institution's vision, mission, and initial objectives. Furthermore, the study identifies relatively sound practices of internal control within pesantren, although there is room for improvement according to accountants' perceptions. Additionally, the differential test results reveal that there is no significant difference between the groups of pesantren tested, both in terms of urgency as perceived by principals and in terms of practices as evaluated by accountants.

Laporan ini bertujuan untuk meningkatkan literasi tentang pedoman laporan keuangan pesantren; memberikan pelatihan penggunaan aplikasi SANTRI, dan mendampingi pesantren dalam penyusunan laporan keuangan sesuai standar PSAK yang berlaku. Kegiatan pendampingan dilakukan selama enam bulan dengan melibatkan pesantren di Bogor dan Tangerang, dan memilih lima pesantren yang memiliki komitmen yang tinggi untuk program penyusunan laporan keuangan. Kegiatan diselenggarakan dalam bentuk webinar/workshop tentang Pedoman Akuntansi Pesantren, pelatihan aplikasi SANTRI untuk admin pesantren, dan kegiatan pendampingan implementasi aplikasi SANTRI pada pesantren terpilih. Dari kegiatan webinar/workshop Pedoman Akuntansi Pesantren terlihat peningkatan pemahaman peserta tentang akuntansi pesantren yang ditunjukkan meningkatnya rataan nilai post-test. Setelah pelaksanaan pelatihan software SANTRI juga terlihat antusiasme peserta untuk mengikuti kegiatan pendampingan penyusunan laporan keuangan. Namun dari 266 peserta yang mendaftar untuk kegiatan pendampingan, hanya lima pesantren terpilih terdapat dua Pesantren yang berhasil mengikuti
kegiatan hingga penyusunan saldo awal laporan keuangan dengan aplikasi SANTRI. Beberapa kendala yang dihadapi dalam proses PKM ini adalah kualitas sumber daya manusia (SDM) pesantren yang kurang memadai untuk penggunaan aplikasi SANTRI, kurangnya koordinasi antara pengurus pesantren dan pihak yayasan, kendala pelaksanaan pendampingan yang dilaksanakan secara online serta kendala teknis terkait sulitnya mengidentifikasi aset-aset pesantren.

Purpose – Thus the purpose of this research is to examine how Islamic accountants behaviours: personal excellence, inter-personal capital, competence and leadership impact on their performance. 

Design/methodology/approach – Data were collected from a series of online surveys of Islamic accountant that have been joined the Pro-LM training. The hypothesized relationshsips were tested using regression analyses. 

Findings – Result highlight that leadership have significant impact on their performance while others variable (personal excellence, inter-personal capital, competence) have no significant impact. 

Research limitations/implications – The questionnaire needed to be re-evaluate by the author of Pro-LM model.

Purpose–The purpose of this study is to determine the user’s perception of SIMBA and explain the factors affecting employee users acceptance and usage of SIMBA based on the Unified Theory of Acceptance and Use of Technology model.

Design/methodology/approach–Statistical analysis of the study was conducted using multiple linear regression. Quantitative data were collected through a questionnaire. The samples used in this research are BAZNAS in Jakarta and West Java with purposive sampling technique.

Findings-The results of this study indicate that Effort Expectancy variables do not affect the variables Behavioral Intention while the variable of Performance Expectancy, Social Influences, Facilitating Condition have a significant influence to Behavioral Intention, and Behavioral Intention has a significant influence to Use Behavior.

Pada masa pandemi, pemerintah menetapkan sebagian pegawai pada lembaga pemerintah bekerja dari rumah (WFH). Penelitian ini bertujuan untuk menganalisis tingkat keberhasilan sistem informasi manajemen daerah (SIMDA) dari perspektif pengguna di masa pandemi. Penelitian ini menggunakan metode kuantitatif dengan teknik Partial Least Square (PLS). Model yang digunakan adalah model dari De Lone dan Mc Lean untuk pengembangan kuesioner. Hasil dari penelitian ini memberikan bukti bahwa semakin tinggi bagus kualitas informasi yang dihasilkan SIMDA maka akan semakin meningkatkan tingkat kegunaan SIMDA. Semakin bagus kualitas SIMDA dan kualitas informasi yang dihasilkan dapat meningkatkan tingkat kepuasan pengguna. Namun penelitian ini membuktikan tidak ada pengaruh yang signifikan antara tingkat kegunaan SIMDA dan tingkat kepuasan pengguna terhadap dampak individu pegawai. Disisi lain semakin tinggi dampak individu yang dirasakan pegawai terhadap SIMDA dapat meningkatkan dampak organisasi. Penelitian terbatas pada pegawai Kab. Aceh Singkil sehingga hasil yang diharapkan tidak dapat digeneralisir ke seluruh Indonesia. Namun dari hasil penelitian dapat disimpulkan SIMDA berjalan dengan baik walaupun di masa pandemi dan masih dapat meningkatkan kinerja organisasi secara keseluruhan dalam mempertahankan opini Wajar tanpa Pengecualian (WTP).

Objective–The objective of this paper is to analyze the profit distribution method applied in Islamic banks in Indonesia and to propose better method in order to improve sharia risk compliance.

Methods–Employing a descriptive quantitative method and literature review. This paper evaluate weaknesses of the current profit distribution method and proposes daily revenue index to solve the problems arising from using current method which is unfairness between bank and customers. Results–By the two current profit distribution methods which use monthly revenue index calculated only at the end of the month, there are potential injustices occur. Therefore, instead of using monthly index, daily index is proposed. There are two steps in calculating profit distribution by using daily revenue index:(1) Accumulating Source of Fund (SoF), Reserve Requirement (RR), and Source of Fund after Reserve Requirement (SoFaRR), and (2) Determining Average Financing (AF), Revenue Index (RI), Cost Index (CI), Revenue Sharing Index (RSI), and Profit Sharing Index (PSI).

Conclusion-Daily revenue index will solve the unfairness problems arise from current profit distribution method applied in Islamic banks. Daily revenue index is also applicable if Islamic banks apply profit and loss sharing instead of revenue sharing.

Furthermost previous research emphasis on only electronic word of mouth (e-WOM) from e-commerce (EC-e WOM) and another research focus on social media with e-WOM. The problem is which of the two approaches is more effective and this research focuses on how e-WOM on e-commerce websites and e-WOM on social media affect customers. This research aims to compare between E-Commerce E-WOM and Social Media E-WOM and which one the consumer chooses and to prove that electronic WOM is very effective in supporting the credibility of electronic commerce and supporting sales via social media commerce. This study uses a quantitative method with a Likert scale, tests 4 hypotheses, tests the theory and the consistency of the theory from previous research. The result show EC-e WOM integrity influence is greater for EC-e WOM credibility and contributes an indirect influence to SM-e WOM. Other results show that EC-e WOM source credibility has a very large influence on EC-e WOM credibility and contributes an indirect effect on EC-e WOM adoption and the effect becomes weaker on SM-e WOM adoption. In conclusion, consumers will adopt information from electronic WOM if the information from electronic WOM is credible and integrated.

Objective – The objective of this paper is to analyze the profit distribution method applied inIslamic banks in Indonesia and to propose better method in order to improve sharia riskcompliance. Methods – Employing a descriptive quantitative method and literature review. This paper evaluateweaknesses of the current profit distribution method and proposes daily revenue index to solve theproblems arising from using current method which is unfairness between bank and customers. Results – By the two current profit distribution methods which use monthly revenue indexcalculated only at the end of the month, there are potential injustices occur. Therefore, insteadof using monthly index, daily index is proposed. There are two steps in calculating profit distributionby using daily revenue index: (1) Accumulating Source of Fund (SoF), Reserve Requirement (RR), and Source of Fund after Reserve Requirement (SoFaRR), and (2) Determining AverageFinancing (AF), Revenue Index (RI), Cost Index (CI), Revenue Sharing Index (RSI), and Profit Sharing Index (PSI). Conclusion - Daily revenue index will solve the unfairness problems arise fromcurrent profit distribution method applied in Islamic banks. Daily revenue index is also applicable if Islamicbanks apply profit and loss sharing instead of revenue sharing.

This study discusses the factors influencing students’ perceptions of using accounting software during distance learning. This study uses a descriptive quantitative approach. The data were obtained from questionnaires distributed to 134 students. SEM-PLS method with smartPLS was employed in this study. The result of this study states that distance learning has a negative effect on computer anxiety and computer anxiety itself negatively affects computer self-efficacy, perceived ease of use, and perceived usefulness. Computer self-efficacy has a positive effect on perceived ease of use. Perceived ease of use has a positive effect on perceived usefulness. This study examines only the factors influencing student perception and intention to use accounting software. This study provides empirical evidence on the effect of transactional distance and other factors such as computer anxiety and computer self-efficacy on perceptions of using accounting software. In addition, this research can enrich study materials or references for the future research

The purpose of this study was to determine the impact of moderation implementation of Enterprise Resource Planning (ERP) on the relationship the firm’s performance to firm value. The sample used is a firm listed on the Indonesia Stock Exchange that implement ERP. This study uses a panel regression statistical method. The results of this study that are profitability, firm size, investment opportunities, and the interaction of ERP and profitability significantly influence the market price of the equity. The conclusion of this study are companies that implement ERP under the term of 4 years have improved performance compared to companies that do not implement ERP, but the ERP implementation in the study had an impact on the impairment of the company's short-term post ERP implementation.