This study investigates the interaction effects of obedience pressure, professional ethics, skepticism attitude, and auditor independence towards audit judgment taken by auditors. Total samples of fifty-four Masters of Accounting and Professional Program in Accounting students were provided with a set of questionnaire to see their perceptions of audit judgments. The sample was conducted by convenience sampling method. Analyses of the data using multiple regression found that obedience pressure, professional ethics, and auditor independence significantly affect audit judgment taken by auditors. While, skepticism attitude was not significantly affect audit judgment. We argue that this was because many of our respondents were not having experience as a real auditor so that they did not have audit knowledge well enough that may affect their judgments.

Research examining the intention of cash waqf in Islamic Microfinance institutions remain more paucity of evidence. To the best of the authors' knowledge, previous studies have still been silent on exploring the intention of cash waqf in the context of Baitul Maal wat Tamwil (BMT). Dealing with this issue, this study examines the impact of transparency and accountability perception on trust and intention to donate cash waqf in Islamic Microfinance Institutions. This study employed a survey in the form of a questionnaire to obtain the required data from 303 waqif (people who donate cash waqf) both at BMT and another nazhir waqf around the island of Java, Indonesia. Furthermore, the data were analyzed using Structural Equation Model-Partial Least Square (SEM-PLS) in two stages, i.e., measurement models and structural models. The results of data analysis portrayed that the perception of transparency provided a significant impact on trust and intention to donate cash waqf in Islamic finance institutions. It was also depicted that the level of trust positively influenced the intention to give cash waqf in Islamic finance institutions. These results offer significant contributions as fruitful insights to strengthen the transparency and accountability of Islamic microfinance institutions, particularly Baitul Maal wat Tamwil (BMT) in Indonesia.

Indonesia has a high potency of zakat fund but the result of its collection shows the great gap compared with the potency. The current issue of Amil Zakat Institution/Lembaga Amil Zakat (LAZ) is about their public trust and public satisfaction. The aim of the research is to examine an impact of LAZ’s accountability on public satisfaction and public trust among muzakki in Indonesia. This research collects data using questionnaire from muzakki who paid their zakat in LAZ’s. This study uses SEM-PLS to analyze data. The result shows (1) significant influence on the LAZ’s accountability to public satisfaction, (2) public satisfaction on LAZ has a significant influence to public trust.Abstrak                                                                             Indonesia memiliki potensi dana zakat yang tinggi, namun hasil dari pengumpulannya menunjukkan ada perbedaan yang besar dibandingkan dengan potensinya. Permasalahan yang dihadapi oleh lembaga amil zakat (LAZ) sekarang adalah terkait dengan kepercayaan publik dan kepuasan publik. Tujuan penelitian ini adalah menguji pengaruh akuntabilitas LAZ terhadap kepuasan publik dan kepercayaan publik. Penelitian ini mengumpulkan data menggunakan kuisioner dari  muzakki yang membayar zakat di LAZ. Penelitian ini menganalisa data yang terkumpul menggunakan SEM-PLS. Hasil penelitian menunjukkan (1) adanya pengaruh yang signifikan dari akuntabilitas lembaga amil zakat terhadap kepuasan publik, (2) kepuasan publik atas lembaga amil zakat mempunyai pengaruh signifikan atas kepercayaan publik.

The hydrological process that occurs in a watershed is related to erosion process, sediment transport and downstream deposition. Land use changes and watershed management practices will also affect erosion and sedimentation. The purpose of this study was to determine the magnitude of flowrate, suspended load concentration (suspended load), and floating sediment discharge and correlation of floated sediment discharge and flowrate at the Data’ River. Measuring river characteristics is done by measuring river water flow and river slope. Sediment collection floated with EWI (equal with incerentment) method. Laboratory analysis was carried out by calculating the amount of flow discharge, sediment concentration, and sediment discharge. The results showed the lowest amount of flow discharge occurred on 17/12/2016 with a value of 0.271 m3/s with a floating sediment concentration of 17.167 mg / L, and the sediment discharge floated at 0.402 tons/day. The correlation between flow discharge and floating sediment discharge using a sccatter diagram shows that the determination value R2 is 0.9754 with the equation y = 0.1x + 0.4355.

<p><em>When the Korean Wave became a new trend in Indonesia, many Indonesian Muslims were influenced by the Korean culinary culture. Many people do not pay attention to the halal aspects of food, especially Korean food where the majority of the population is non-Muslim. From this the researchers conducted research on the effect of religiosity and acculturation on halal decisions with brand equity and halal awareness as mediating variables. This study uses a convenience sampling method with Korean food consumer object samples taken as many as 97 respondents randomly. Data analysis techniques used are multiple linear regression tests and multiple tests. The results of the study show that religiosity has a significant effect on brand equity, acculturation has a significant effect on brand equity, religiosity has a significant effect on halal awareness, but acculturation has a not significant effect on halal awareness, religiosity and acculturation has a significant effect on purchasing decisions, brand equity has an effect on significant on purchasing decisions and halal awareness has a significant effect on purchasing decisions. Brand equity mediates the effect of religiosity and acculturation on purchasing decisions. Meanwhile, halal awareness mediates the influence of religiosity on purchasing decisions. </em></p>

This study aims to examine whether corporate social performance (CSP) increase after the crisis period. This study also examined whether CSP in the Jakarta Islamic Index (JII) member better than non-member JII. The content analysis method was used, and CSP data was measured using the item developed by Michael Jantzi Research Associate (MJRA) Inc. MJRA made a comprehensive measurement for measuring CSP. It dimensions consist of community issues, workplace diversity, environmental performance, employee relations, international issues, business practices and products, and others. The samples on this study are manufacturing companies listed in Indonesia Stock Exchange after the crisis period, 2009-2010. The result indicated that CSP in 2010 higher than in 2009. CSP in the member of JII also better than non-members of JII. This result indicated that CSP was relevant to the Jakarta Islamic Index member even after a crisis period.

Many studies on zakat that look for a reason why muzakki pay zakat. The majority of them used a survey method to answer the question, but an experimental method was still limited in the zakat study. In the donation context, accounting information is useful for donors on donation choices. This information is still rarely examined in the context of zakat. This paper used an online experiment method by 2 x 1 between-subject in the zakat context. This study had purpose to know whether the presence of accounting information would affect the information adequacy perception of muzakki or not. This study used 79 experiment participants for two groups. The result showed that muzakki, who got accounting information, had a higher information adequacy perception than muzakki, who did not get accounting information. This result indicated that muzakki would feel to get enough information when they got accounting information to make zakat decisions. The result implied that zakat institution should give their accounting information to muzakki and the public.