Purpose – The paper aims to clarify the unclear relationship between management accounting information systems and SME business performance by having intellectual capital as mediating variable. This will expand the domain of management accounting information usage from SME’s perspective. Design/methodology/approach – The paper used a descriptive study using the close-ended questionnaire distributed to 428 SMEs in East Java Region. The data were complemented by statistical analysis using SMART PLS to test the mediation role of intellectual capital. Findings – The paper provided empirical evidence that intellectual capital plays as a quasi mediating for management accounting information system and business performance relationship. This encouraged SME to optimize their IT usage to maximize the benefit of implementing MAIS. Research limitations/implications – Since management accounting system needs for business varied, future study needs to consider the level of IT usage. Therefore, future researchers are encouraged to investigate how to set the usage level. Practical implications – The paper included implications for the development of higher level of IT usage, such as management accounting information system to gain the benefits, that is increased business performance. Originality value – This paper filled the gap in IT usage from SMEs’ perspective by expanding the role of intellectual capital on the relationship of management accounting information systems on business performance.

Research conducted by Fama and French in 1996 showed that there were factors other than the beta that were significantly able to predict stock returns. However, several subsequent studies showed inconsistent results. The discrepancy between the results of previous studies prompted this research to be carried out. In this study, the researchers selected the stocks used based on the criteria for company profits and return on equity (ROE) offered by Warren Buffett. This study uses Buffett's criteria in selecting stocks that are used to analize TFMFF in estimating the return of stocks grouped into the Fama French portfolio. The method used is quantitative. The secondary data used are quarterly close price data, mining company equity value, Bank Indonesia interest rate (risk-free rate), and number of outstanding shares (number of shares outstanding). The results show that the TFMFF is accurate in predicting stock returns.

This paper examines the comparative performance of sharia banks and conventional banks for the period 2010-2020. The financial performance itself is seen from 3 aspects, namely efficiency, asset quality, and stability. Based on previous empirical research, the indicators used to measure efficiency are BOPO, asset quality with NPF (sharia banks) and NPL (conventional banks), and stability with Z scores. This research was conducted at sharia banks and conventional banks in the period 2010-2020 and used secondary data. The sample used was selected by purposive sampling. The data used in this study were obtained from financial statements collected and published through the Otoritas Jasa Keuangan (OJK) website www.ojk.go.id, the Osiris database, and the website of each bank that was used as a research sample and tested using two different statistical techniques average (independent sample test). The results of this study indicate that the rapid development of sharia banks compared to conventional banks in the post-crisis period was followed by the consistency of performance (better than conventional banks) as shown in the crisis period