The growing phenomenon of corruption in Indonesia was used as a basis of this research. This study aimed to examine the effect of e-government on corruption and the role of Islamic religiosity in moderating the relationship between e-government and corruption. The research data was obtained through a survey of 133 of 869 Budget Users (PA) at the Local Government Work Unit (Organisasi Perangkat Daerah, OPD) in Central Java Province. Data analysis in this research used the SPSS 16 software aid with the Moderated Regression Analysis (MRA) Test, ie pure moderated test. This research formulated 2 hypothesis. The test results showed that e-government has no direct negative effects in reducing corruption, but Islamic religiosity plays a role in moderating the relationship between e-government and corruption in order to reduce corruption.

This research aims to investigate how the board of commissioners plays a role in influencing Islamic social reporting. The object of this study was the disclosure of Islamic social reporting in sharia banking in Indonesia, through secondary data. Data were analyzed using multiple linear regression analysis. The findings showed the role of the board of commissioners in influencing the extent of Islamic social reporting disclosure more likely through the size of the board of commissioners, not through an independent board of commissioners or the number of board meetings. Researchers found that challenge of a great opportunity for the board of commissioners to contribute to social responsibility of companies in accordance with the provisions of Islam.  Keywords: Islamic social reporting, board of commissioners, sharia banks Peran Dewan Komisaris dalam Islamic Social ReportingAbstrak: Penelitian ini bertujuan untuk mengetahui peran dewan komisaris dalam mempengaruhi Islamic social reporting. Objek penelitian ini adalah pengungkapan Islamic social reporting pada perbankan syariah di Indonesia, melalui data sekunder. Analisis data menggunakan analisis regresi linier berganda. Temuan menunjukkan bahwa peran dewan komisaris dalam mempengaruhi pengungkapan Islamic social reporting cenderung melalui ukuran dewan komisaris, bukan melalui dewan komisaris independen atau jumlah rapat dewan. Peneliti menemukan bahwa terdapat tantangan yang menjadi peluang besar bagi dewan komisaris untuk berkontribusi pada tanggung jawab sosial perusahaan sesuai dengan ketentuan Islam.Kata kunci: Islamic social reporting, board of commissioners, bank syariah

The digital age is an exciting era for technology and business. In this era, all business sectors change from manual to digitalization in their operations, including the Small Medium Enterprises (SMEs). Digitalization is required to survive and sustainable competitive advantages. The biggest challenge being faced by SMEs is how to increase the accessibility of SMEs to go digital and improve the capabilities of SMEs, so their products can compete with foreign products. In Indonesia, some SME players already applied digital business for selling their products. Some of the players have their own startup, website, or application. Meanwhile, some of them rely on social media, either Facebook, Instagram, Twitter, WhatsApp, or LinkedIn. Some SME players in Indonesia have skills in technology; unfortunately, they use the computer only as a business tool, not as communication or marketing medium. Digital business application in Indonesia is shown by The global innovation Index 2017, whereby Indonesia was ranked 87th out of 127 countries in digital innovation. The digital innovation here includes digital advertising and communication by the SME players.

Despite its large contribution to the economy, MSMEs players face various problems, including access to capital, poor financial management and the absence of an adequate medium and long term financial management strategy. This community service is carried out with the general objective of empowering Micro, Small and Medium Enterprises to be able to survive and develop with their own uniqueness. The specific objectives of this activity are for the target MSMEs to have adequate financial management and for the target MSMEs to be able to prepare simple financial reports. The existence of a pandemic has made mentoring activities carried out online with a zoom platform. Financial management assistance is provided by providing some knowledge / skills related to financial management, especially during times of crisis. The accounting system used uses a mobile application platform in collaboration with the Indonesian Institute of Accountants which is available for free at the appstore, namely Si Apik. Activities of assistance in financial management and preparation of android-based financial reports for MSMEs are very beneficial. Assistance activities are very useful and practical for MSME entrepreneurs. Assistance needs to be carried out continuously to instill a good accounting and financial mindset in the management of MSME business finances.

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