The purpose of this research is to determine the application of reciprocation accountability which is accompanied by emotional quotient to be able to realize sustainable governance. This research is a qualitative study with a phenomenological approach. The results of this study showed that the existence of accountability at Wong Solo Restaurant is very appreciated by the leadership and the subordinates. The existing form of accountability is horizontally and vertically. In improving the accountability of reciprocation accountability leadership in carrying out its responsibilities need to have high emotional intelligence. The form of sustainability is same with good governance, transparency and accountability.

Business organization this time is expected look the environmental side based on Islamic values that exist in each of their activities. The purpose of research's to know application of Green Accounting concept when paired with Maslahah to realize university social responsibility, one of universities in Indonesia. This a qualitative research with phenomenological approach. The results of this research show that the social responsibility in Alauddin State Islamic University of Makassar Indonesia has been good with policy given by university leadership. This concept has involvement of environment as maintenance against five concepts of maslahah namely religion, soul, mind, family and property.

This research aims to test the related party transaction influence, company size and managerial ownership of profit management. The research also aims to test the influence of independent Commissioner's interaction on the factors of the earning management determinant. The samples used in this study were the manufacturing companies listed in the Indonesian Stock Exchange (IDX) during the period 2014 and 2015. Total samples amounted to 25 companies using the purposive sampling technique. The analysis method uses multiple regression and moderating regression with an absolute value-difference approach. The results of hypothesized testing showed that related party transactions had significant positive impact on earning management. Company size and Manejerial ownership have significant negative effect on earning management. In addition, the results showed that independent commissioners were interfering with the influence of the company's size on profit management, as well as independent commissioners to However, independent commissioners do not Interveny related party transactions against earning management.

The purpose of this research is to determine the reporting of environmental costs as green accounting based tabligh that applied to sugar factories. This research is a qualitative research using an interpretive phenomenological approach. The source of data in this study is primary data obtained from informants and secondary data using other literature. This research was conducted at PT Perkebunan Nusantara XIV is a sugar factory located in Pa'rappunganta Village, North Podbangkeng district, Takalar Regency, Indonesia. The data analysis techniques used in this study are data reduction, data presentation and drawing conclusions/verification. The results of this study show that PTPN XIV Takalar Sugar Factory has incurred environmental costs. However, these costs have not been grouped by category, but are only grouped in one cost post on the annual financial statement, namely waste prevention costs. This sugar factory has not fully met the cost elements of environmental cost reporting and sustainable reporting.