The type of research used in this study is a qualitative method. This study aims to analyze the factors that influence members in the use of mobile application services BMT UGT Nusantara with qualitative descriptive method. The results of the study indicate that there are factors that influence members in using the UGT Mobile application, namely it is easier to use than mobile banking in a number of banks, safer because it is easy to communicate and handle complaints, thereby cutting transportation costs, A sense of belonging arises because as a member automatically as a member as a member. the owner of the cooperative, according to the cooperative spirit of kinship. BMT UGT members are less than optimal in using the UGT Mobile application due to a lack of knowledge about the UGT Mobile application. It is necessary to conduct periodic surveys to members as evaluation material to find out whether the services and facilities provided by KSPPS BMT UGT Sidogiri Nusantara are in accordance with the expectations of members.
The form of line management accountability in Islamic banks is something that needs to be considered. Accountability needs to be pursued because this is to protect assets from theft, embezzlement, misuse or placement of assets in inappropriate locations. Thus, every line management of Islamic banks needs to use responsibility accounting as a control in management control. Accountability accounting in Islamic banking is present because of the decentralized form of responsibility and authority applied by the top management of the Islamic bank. effectiveness and efficiency as well as the state of the bank they lead. So that top management can make the right business decisions for the existence of Islamic banks in the future.
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