This study examines the effect of the relationship between intellectual capital, good corporate governance, and firm value by using competitive advantage as mediation. Design/methodology/approach :  This study uses a sample of companies registered in CGPI during the 2014-2018 period. Data analysis using regression and path analysis.Research findings :  The research results show that the creation of a competitive advantage is inseparable from the role of intellectual capital and good corporate governance. In addition, competitive advantage is able to increase firm value but unfortunately it is not able to mediate company value.Theoretical contribution/ Originality :  This study uses M-VAIC to measure intellectual capital where in this measurement there is additional relational capital, and the use of competitive advantage as a mediating variable.Practitioner/Policy implication : This study proves the resourced-based theory which states that a company can win the competition by having a competitive advantage so that in the end it can increase firm value.Research limitation/Implication:  This study only includes CGPI listed companies as the research sample. In addition, the independent variables used are limited to intellectual capital and good corporate governance. Keywords:  intellectual capital, good corporate governance, competitive advantage, company value

AbstrakMasjid merupakan salah satu organisasi nirlaba (non profit oriented) dalam bidang keagamaan yang dalam menjalankan aktivitasnya, dengan mengelola sumber daya yang dimilikinya dan sumber daya yang diperoleh dari masyarakat secara sukarela dan ikhlas sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) 45 tentang Organisasi Nirlaba, bahwa organisasi nirlaba juga harus dan berhak untuk membuat laporan keuangan dan melaporkan kepada para pemakai laporan keuangan. Masjid harus membuat laporan keuangan yang akurat dan memberikan informasinya kepada pengguna laporan keuangan tersebut yaitu para donatur masjid. Untuk dapat membuat laporan keuangan masjid yang akurat diperlukan penerapan akuntansi. Akuntansi merupakan suatu kegiatan yang dilakukan untu menghasilkan sautu sistem informasi berupa laporan keuangan. Dengan demikian, masjid memerlukan peranan akuntansi sebagai alat bantu untuk proses pengelolaan, pencatatan, pengitikhsaran, dan pelaporan transaksi keuangan yang selalu berpedoman dengan PSAK 109 dan PSAK 45 yang ditetapkan oleh Ikatan Akuntan Indonesia (IAI) yang akhirnya akan menghasilkan laporan keuangan yang lebih transparan dan akuntabel.Kata kunci: Laporan keuangan masjid, Masjid, Organisasi Nirlaba, Laporan Keuangan Masjid, PSAK 109, PSAK45. AbstractThe mosque is one of the non-profit oriented organizations in the field of religion in carrying out its activities, by managing its resources and resources derived from the community voluntarily and sincerely in accordance with the Statement of Financial Accounting Standards (PSAK) 45 on Nonprofit Organizations, That non-profit organizations should also and are entitled to make financial reports and report to users of financial statements. Mosques must make accurate financial statements and provide information to users of these financial statements ie the donors of the mosque. To be able to make accurate mosque financial statements required the application of accounting. Accounting is an activity undertaken untu produce sautu information system in the form of financial statements. Thus, mosques require the role of accounting as a tool for the process of managing, recording, interpreting, and reporting financial transactions that always guided by PSAK 109 and PSAK 45 set by the Indonesian Institute of Accountants (IAI) which will ultimately produce more transparent financial statements and Accountable.

This study aims to understand and analyze in depth about the financial behavior of college students in terms of addressing mental accounting phenomena in daily life, as well as being framed with lifestyles that shape perceptions about the happiness of life subjectively. The research subjects in this study were college students in particular the Department of Accounting, University of Jember. Qualitative research with a phenomenological approach is used because researchers want to explore the phenomenon as a whole according to events in the field. Data analysis technique is done by collecting data from interviews, then calcifying based on themes and drawing conclusions. The results showed a mental accounting phenomenon in college students' daily lives related to financial decision making and the treatment of income sources. Besides that students have also applied mental accounting quite wisely, especially in terms of financial decision making. Keywords: college students, happiness, lifestyle, mental accounting

This study aims to determine the determinants of budget absorption at Jember University. Determinants of budget absorption include planning, budget execution, human resources, procurement of goods and services and coordination with other sectors or agencies. This study uses the positivism paradigm with a quantitative approach to test hypotheses, so the data analysis in this study uses hypothesis testing. The study was conducted at the University of Jember. Sources of data in this study are primary data sources and secondary data. Primary data in this study were obtained from questionnaires disebearkan to BPP Work Units, Planning Staff, and Finance Staff at the Head Office of Jember University. While the secondary data in this study is in the form of Jember University Financial Statements. The research sample was obtained using purposive sampling with a total of 63 people. The results showed that coordination with other sectors or agencies was an aspect that had a positive effect on budget absorption at Jember University.

NPF Islamic banking needs to be resolved because it affects banking performance in terms of income and the quality of its productive assets. This study aims to solve problems of non-performing financing and assess and analyze whether the implementation of the Islamic Humanity model can reduce the problem of financing at Bank Syariah Mandiri Indonesia. The study uses qualitative method with Miles and Huberman approach for analizing data through four steps which are; (a) data collection (b) data reduction (c) data display, and (d) conclusion drawing/ verification. The results of the study found non performing financing can be reduced with using a new approach namely the Islamic Humanity Approach, which is an interaction between several aspects, namely (a) spiritual aspects, (b) economic aspects, (c) social aspects, and (d) justice aspects. The Islamic humanity model carried out in problem-solving activities at Bank Syariah Mandiri Indonesia includes a friendly approach, communication and deliberation in a family, respect for people, empathy, the concept of justice, and the concept of prayer. Islamic humanity approach shows success in reducing non-performing financing. The research concluded Islamic humanity as a new approach to reduce non-performing financing at Bank Syariah Mandiri Indonesia and it can be implemented to all Islamic banking in Indonesia.