This study aims to examine the influence of sharia compliance and Islamic Corporate Governance against fraud in Islamic banks. Independent variables used are sharia compliance with the Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio as a proxy and Islamic Corporate Governance. The dependent variable used is fraud in Islamic banks.        The population in this study are all Islamic Banks (BUS) which is registered in Bank Indonesia in the period 2010 to 2014. The sample was selected using purposive sampling method. Total samples used in this study were 8 Islamic Banks with 5-year study period. The analytical method used in this study is multiple regression were processed using SPSS version 22. The results of this study indicate that the sharia compliance with the Profit Sharing Ratio as a proxy, is significant negative effect on Islamic bank’sfraud while Islamic Income Ratio, Islamic Investment Ratio and Islamic Corporate Governance had no effect on fraud in Islamic banks.

This research examines the effect of audit committee role and sharia supervisory board role on financial reporting quality. The data is provided from 33 Islamic banks in Indonesia that were taken by questionnaire from 173 employees (head of group, head of division, and internal auditor), audit committee members, and sharia supervisory board members. The questionnaire consisted of 51 questions. Research instrument contains 15 questions about audit committee role, with two dimensions (role related financial reporting quality and role related internal control); 12 questions about sharia supervisory board role, with two dimensions (control over process of new product development and control over bank activity); and 24 questions on financial reporting quality, with eight dimensions (timeliness, verifiability, completeness, representation faithfulness, neutrality, comparability, consistency and clarity). Data analysis used multiple regressions. The result of this research showed that audit committee role and sharia supervisory board role influenced financial reporting quality simultaneously and partially.

Penerapan Internet Financial Reporting untuk Meningkatkan Akuntabilitas Organisasi Pengelola Zakat. Penelitian ini bertujuan melihat penerapan akuntabilitas pada Organisasi Pengelola Zakat (OPZ) di Indonesia. Penerapan akuntabilitas dilihat dari pelaporan keuangan dan pengungkapan laporan keuangan. Jenis penelitian adalah penelitian kualitatif. Penelitian ini menggunakan analisis konten sebagai metode. Hasil penelitian menunjukkan dari 19 OPZ yang ada di Indonesia, hanya satu badan yang menerapkan pelaporan keuangan melalui internet. Akuntabilitas Islam dari OPZ dapat dikatakan masih rendah. Penelitian ini memberikan rekomendasi kepada pemerintah untuk memperkuat peraturan pelaporan keuangan oleh OPZ. Absract: The Implementation of Internet Financial Reporting to Increase the Accountability of Zakat Management Organization. The purpose of this study is to examine the application of accountability in the Zakat Management Organization (ZMO) in Indonesia. The implementation of accountability is viewed by financial reporting and the disclosure of financial statements. This research is qualitative approach. This research uses content analysis as a method. This research has a result that from 19 ZMO in Indonesia, only one entity that implements internet financial reporting. The Islamic accountability of ZMO is still low. This reseacrh recommends the government to strengthen financial reporting regulations by ZMO. Kata kunci: akuntabilitas, pelaporan keuangan melalui internet, pengungkapan laporan keuangan, Organisasi Pengelola Zakat (OPZ).

Agency theory assumes that there are many information asymmetries between the agents (local government) who have direct access to information by the principals (the public). The existence of information asymmetry that allows the occurrence of corruption by local government. Government auditing is believed to affect the level of local government corruption. The purpose of this research is to analyze the influence of government auditing result such as audit opinion, audit finding, and audit rectification to the level of provincial government corruption in Indonesia.This research uses secondary data from the audit result of Badan Pemeriksa Keuangan Republik Indonesia, Badan Pusat Statistik and the prosecutor annual reports. This research uses purposive sampling and using multiple linear regression analysis. The study shows that partially, audit rectification has negative effect on corruption level, audit finding and audit opinion has no effect on corruption level. Simultaneously, these variables have significant influence on corruption level.

In vitro and in vivo clinical and experimental data have suggested that leukotrienes play a key role in inflammatory reactions of the skin. Antileukotriene drugs, ie, leukotriene receptor antagonists and synthesis inhibitors, are a class of anti-inflammatory drugs that have shown clinical efficacy in the management of asthma and in rhinitis with asthma. We searched MEDLINE database and carried out a manual search on journals specializing in allergy and dermatology for the use of antileukotriene drugs in urticaria. Montelukast might be effective in chronic urticaria associated with aspirin (ASA) or food additive hypersensitivity or with autoreactivity to intradermal serum injection (ASST) when taken with an antihistamine but not in mild or moderate chronic idiopathic urticaria [urticaria without any possible secondary causes (ie, food additive or ASA and other NSAID hypersensitivity, or ASST)]. Evidence for the effectiveness of zafirlukast and the 5-lipoxygenase inhibitor, zileuton, in chronic urticaria is mainly anecdotal. In addition, there is anecdotal evidence of effectiveness of antileukotrienes in primary cold urticaria, delayed pressure urticaria and dermographism. No evidence exists for other physical urticarias, including cholinergic, solar and aquagenic urticarias, vibratory angioedema, and exercise-induced anaphylaxis.

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This study aims to examine the factors that affect the timeliness of financial reporting of local government in Indonesia. These factors are divided into two major lines: factors relating to local government and politics, also the content of financial statements and managerial competence factor. Factors associated with local government and politics proxied by local independence, regional location and the election of regional heads back. Factors associated with the content of financial statements and managerial competence proxied by position and financial performance areas, audit opinion and audit findings.Samples of this study used the whole autonomous region which issued local government financial reports and audited by the Audit Board of the Republic of Indonesia as much as 524 of the total 542 local governments. They were obtained from the Audit Board of the Republic of Indonesia. Testing the hypothesis in this study used binary logistic regression. Results of this research reveals that local government and political factors that proxied by self-reliance, the regional location statistically affect the timeliness of financial reporting area in fiscal year 2013. Based on the results of logistic regression (logistic regression) showed that the factor content of the financial statements and managerial competence of government area proxied by the audit opinion and auditor's findings are statistically affect the timeliness of financial reporting area in fiscal year 2013.

The objectives of this study are to analyze and map the progress of the opinion on LKPD as well as to analyze the follow-up status of the BPK recommendation based on the BPK assesment result. The methodology of this research uses bivariate correlation, map of markers radar, and histogram analysis. The opinion on LKPD showed positive and significant