Penelitian ini bertujuan untuk mengetahui apakah modal kerja berpengaruh pada pendapatan MBR. Sampel penelitian adalah MBR di Kota Malang yang menerima bantuan modal berupa dana perguliran. Peneliti melakukan kunjungan ke masing- masing keluarga MBR yang telah dipilih sebagai responden (yaitu 25 orang), untuk dimintai informasi tentang jenis usaha, jumlah modal, perkembangan usaha, pendapatan setiap hari, keuntungan dari usaha dan lain-lain. Metode pengumpulan data yang digunakan adalah observasi, wawancara dan dokumentasi. Variabel penelitian ini ada dua yaitu modal (X) dan pendapatan (Y). Hasil penelitian menunjukkan bahwa modal kerja berpengaruh terhadap pendapatan MBR, artinya semakin tinggi modal kerja maka akan semakin tinggi pendapatan MBR. Modal kerja yang diperoleh MBR adalah dari pinjaman perguliran antara 2 juta sampai 5 juta dan modal tersebut semuanya telah digunakan sebagai modal kerja (modal usaha), Hal ini memberikan gambaran bahwa, adanya modal kerja yang digunakan sepenuhnya untuk usaha akan memberikan pendapatan yang sesuai.

The aim of this study is to examine the disclosure of Islamic Banking's social responsibility on the basis of the Islamic Social Responsibility Index for 2014-2018 based on 13 Islamic banks as samples. This study applied he criteria developed by Othman; which is based on some aspects include funding and investment, product and services, employee, social community, environment and good corporate governance. The higher the index shows higher level of social awareness. The result shows that Analysis of the 5 years ISR rankings revealed that the Bank Muamalat's ISR index stood at the highest level of 86,84%, followed by 86,21% by Bank Syariah Mandiri, 81,43% by BNI Syariah; while Bank Victoria Syariah is 60 per cent at the lowest disclosure rate.

This study aims to determine the usefulness of accounting information in decision making in order to achieve business success for the millennial generationas a MSMEs owner. JeThis type of research is a qualitative research with an interpretive approach. In-depth interviews were conducted with three millennial generation informants who own food and beauty services businesses. The results showed that the usefulness of accounting information derived from the financial statements version of Diva, Ninda and Andist had different needs. for Diva, the owner of the getuk business, it helps to minimize mistakes in making decisions in the future. For Ninda, the siomay business owner believes in the benefits of accounting to evaluate performance in a period, Other factors that need to be considered are situational factors, conditions and ways of doing marketing.

The purpose of this study was to determine the effect of Regional Original Revenue and General Allocation Funds (DAU) on Regency / City Capital Expenditures in East Java The analysis model in this study uses multiple linear regression analysis, regression analysis is an analysis of the dependence of one dependent variable (bound) on one or more independent variables (free / explanatory). Based on the Regression Test the analysis results obtained both PAD and DAU have a positive regression coefficient, meaning that if there is a positive change in the independent variables (PAD and DAU) will also cause an increase in the value of regional spending. The coefficient of determination is 88.7% The coefficient of determination or R2 Adjusted value of 88.7% indicates that changes in capital expenditure 88.7% can be explained or determined by changes in the independent variables PAD and DAU, while 11.3% is explained by variables outside of PAD and DAU. Significant influence of the independent variables on the dependent variable can be seen from the results of the Fcount 0.00 test which is smaller than the standard tolerable error of α = 5%