The development of the halal industry will become more competitive with the involvement of the financial industry and sharia banking sectors. This study aims to explore the role of sharia banking in the development of halal food industry in Indonesia. The research method used is descriptive qualitative method with literature review. Based on the results of the analysis, it can be concluded that the role of sharia banking is not only limited to shariah-based financing which is riba (interest), maysir (uncertainty), and gharar (gambling), but also at all stages of production process (halal value chain management). Sharia banks play important role that can use to develop and improve the halal food industry. First on the halal control stage, the second on the logistics process and the last stage of halal verification.AbstrakPengembangan industri halal akan menjadi lebih kompetitif dengan keterlibatan dari sektor industri keuangan dan perbankan syariah. Penelitian ini bertujuan untuk mengeksplorasi peran perbankan syariah dalam pengembangan industri makanan halal di Indonesia. Metode penelitian yang digunakan adalah metode kualitatif deskriptif dengan telaah literatur. Berdasarkan hasil analisis, dapat disimpulkan bahwa peran perbankan syariah tidak hanya terbatas pada pembiayaan berbasis syariah yang bebas riba (bunga), maysir (ketidakpastian), dan gharar (perjudian). Akan tetapi juga pada seluruh tahapan proses produksi (halal value chain management). Peran penting yang dapat dilakukan perbankan syariah guna mengembangkan dan meningkatkan industri makanan halal, diantaranya dalam tiga proses halal integrity. Pertama pada tahap pengendalian halal, kedua pada proses logistik dan terkahir tahap halal verification.

The purpose of this study is to investigate factors that influence social media usage among small and medium enterprises (SMEs) ABSTRAKPenelitian ini bertujuan menginvestigasi motivasi pelaku UMKM dalam pemanfaatan media sosial serta dampaknya terhadap kinerja UMKM.Metode survei dengan teknik convenience sampling digunakan dalam pengumpulan data.Responden penelitian ini adalah pelaku UMKM yang telah menggunakan media sosial facebook dan instagram dalam kegiatan bisnisnya.Hasil pengujian dengan SEM-PLS menunjukkan bahwa interaktivitas, efektivitas biaya dan kepercayaan merupakan faktor yang memotivasi pelaku UMKM untuk menggunakan media sosial.Sedangkan kompatibilitas tidak berpengaruh terhadap penggunaan media sosial.Penggunaan media sosial bagi UMKM berdampak positif terhadap kinerja UMKM yaitu kinerja pelayanan pelanggan, penjualan, pemasaran dan operasi internal.Akan tetapi tidak ditemukan bukti empiris pengaruh penggunaan media sosial terhadap kinerja inovasi. Kata kunci: media sosial, UMKM, kinerja, inovasi, social commerce PENDAHULUANUMKM memiliki peran strategis terhadap pertumbuhan ekonomi Indonesia, terutama di era globalisasi saat ini. Potensi UMKM sangat penting dengan perannya sebagai sumber pendapatan masyarakat, pemenuhan kebutuhan barang dan jasa domestik, penciptaan lapangan pekerjaan, serta peningkatan nilai tambah yang berdampak pada penurunan angka kemiskinan dan pertumbuhan ekonomi (Koperasi dan UMKM, 2015). Namun, UMKM juga mengalami berbagai macam permasalahan dan kendala. Berdasarkan rencana strategis Kementerian Koperasi dan UMKM tahun 2015-2019, upaya pemberdayaan UMKM difokuskan pada penanganan dua isu strategis, yaitu pertumbuhan usaha dan daya saing.

This study empirically investigates the factors that influences accountability of village governments in managing the Allocation of Village Funds in terms of Competency of the village apparatus, Internal Control System, Quality of presentation of financial statements. The sampling technique used in this research is purposive sampling, which is the official of the local government budget team in each sub-district within the scope of Magelang Regency. Based on survey responses from 150 respondents, the results show that Internal Control System and the quality of presentation of financial statements affect the accountability of management of ADD in Magelang regency. Meanwhile, competency has no effects on the accountability of managing the the Allocation of Village Funds.

With the rise of Halal Lifestyle in the digital era, Islamic Financial Technology (henceforth FinTech) has increasingly become impactful to economic growth. Islamic FinTech companies are in a dire need to figure out factors that influence the adoption and acceptance of the technology to promote their business. Addressing the issue, this study examines consumers’ intention of using Islamic Fintech services. An online survey was employed to elicit the required data from 75 Indonesian consumers of Islamic FinTech services. The results of data analysis by means of SEM-PLS depicted that perceived usefulness and interpersonal influence were two key factors driving the consumers to use Islamic FinTech services. The results further revealed that compatibility positively influenced perceived usefulness and perceived ease of use, which in turn, affected the consumers’ attitude. Moreover, it was also noted that attitude and internet self-efficacy as perceived behavioral control in decomposition of theory of planned behavior had no significant impact on consumers’ intention. The results of this study theoretically provide a basic model of consumers’ intention in the context of Islamic FinTech. At the same time, FinTech industry users can use the results of the present study as references to come up with appropriate strategy to deal with the market needs.

<p><em>This study empirically examine the influence of professional commitment, ethical judgements, and the components of planned behavior to the intention of internal whistleblowing. The data in this study are primary data which obtained by distributing questionnaires directly to the respondents, undergraduated accounting students at the University of Muhammadiyah. The sampling technique using purposive sampling method. Hypothesis testing is done by multiple regression analysis. The results showed that the only variable subjective norms has positive effects on internal whistleblowing intentions, while the other variables are professional commitment, ethical judgements, attitudes, and perceived behavior control is not having an effect to the intention of internal whistleblowing. Results of regression estimates indicate the predictive ability of the model by 39.2% while the remaining 60.8% is influenced by other factors outside the research model.</em><em></em></p>