The purpose of this study was to determine the effect of factors in theory of planned behavior on the interest of using financial technology in University of Muhammadiyah Malang accounting students. The factors in this theory are attitude, subjective norm, and perceived control behavior. This study also reveals others factors that influence the interest of using financial technology. The method used in this study is a mixed method research. Quantitative data obtained from questionnaires, and qualitative data obtained from interviews with several students. Results of this study found a positive and significant influence on attitude and perceived behavorial control on the interest of using financial technology and there was no significant effect of subjective norm on the interest of using financial technology. Results of this study also found other factors that influence interest of using financial technology, including privacy, needs, and risks. these factors can be taken into consideration in developing financial technology in the future.

The aimed of this study was to analyze the management of Boonpring Ecotourism by Village Owned Enterprises (BUMDes) in order to increase income of the village (PADes). This study uses a case study design with a qualitative descriptive method. Qualitative data obtained by conducting in depth interviews, observations and documentation. The informants in this study were the Head of village, the Head of BUMDes, staff and community. Data reduction, data presentation, trianggulation and conclusion are data analysis  used in this study. The results of the study stated that the management of Boonpring Ecotourism had been carried out well by the Village-Owned Enterprises (BUMDes) of Sanan Kerto in accordance with the cooperative, participatory, transparent, accountable, and sustainable principles. Good management of Boonpring Ecotourism is expected to increase Income of village in a sustainable manner by exploring the potential of villages through the tourism sector even though there are obstacles in the application of participatory principles, namely the quality of Human Resources (HR) that need to be trained.Keywords: Management Principles; tourismp; BUMDes; Income of Village. AbstrakTujuan dari penelitian ini adalah untuk menganalisis pengelolaan Ekowisata Boonpring oleh Badan Usaha Milik Desa (BUMDes) dalam rangka meningkatkan pendapatan desa (PADes). Penelitian ini menggunakan desain studi kasus dengan metode deskriptif kualitatif. Data kualitatif diperoleh dengan melakukan wawancara secara mendalam, observasi dan dokumentasi. Informan dalam penelitian ini adalah Kepala Desa, kepala BUMDes, karyawan, dan masyarakat. Reduksi data, penyajian data, trianggulasi dan penarikan kesimpulan merupakan analisis data yang digunakan dalam penelitian ini. Hasil penelitian menyatakan pengelolaan Ekowisata Boonpring sudah dilakukan dengan baik oleh Badan Usaha Milik Desa (BUMDes) Sanan kerto sesuai dengan prinsip kooperatif, partisipatif, emansipatif, transparan, akuntable, dan sustainable. Pengelolaan Ekowisata Boonpring yang baik diharapkan dapat meningkatkan Pendapatan Asli Desa secara berkelanjutan dengan menggali potensi desa melalui sektor pariwisata walaupun ada kendala dalam penerapan prinsip partisipatif yaitu kualitas Sumber Daya Manusia (SDM) yang perlu dilatih.Kata Kunci: Prinsip Pengelolaan, wisata, BUMDes, PADes.

Bhubuwan is the money-giving tradition during a celebration within the Bangkalan community of Madura, East Java. The funds were deemed payable and must be returned at future events of a similar nature. This study aims to delve into the meaning of ‘payable’ in the Bhubuwan tradition in light of Islamic values such as friendship, brotherhood, trust, generosity, and sincerity. Data is gathered through observation, interviews, and documentation review. The informants are members of the local community who have participated in and comprehended the significance of the Bhubuwan tradition. The data is analyzed qualitatively using Miles and Huberman's four stages. The findings show that the term payable is interpreted in a broader context, not just as an obligation, as the existing accounting concept implies, but also as a family relationship and a measure of mutual tolerance and trust. There is also no additional nominal repayment obligation. The value of trust between communities in debt and credit transactions also supports the fact that this tradition has adopted the concept of sharia accounting over the years and has become a part of the local culture. It is expected that the concept of payable in the Bhubuwan tradition will change how humans view accounting concepts in general, particularly those related to payable.========================================================================================================ABSTRAK - Bhubuwan adalah tradisi pemberian uang dalam suatu acara hajatan pada masyarakat Bangkalan Madura, Jawa Timur. Pemberian tersebut dianggap sebagai ‘hutang’ dan akan dikembalikan pada kejadian serupa di masa yang akan datang. Penelitian ini bertujuan untuk menggali makna hutang dalam tradisi Bhubuwan yang dihubungkan dengan nilai-nilai Islam seperti persahabatan, persaudaraan, kepercayaan, kedermawanan, dan ketulusan. Data dikumpulkan melalui observasi, wawancara, dan telaah dokumentasi. Informan adalah anggota masyarakat setempat yang telah berpartisipasi dan memahami tradisi Bhubuwan. Data dianalisis secara kualitatif dengan menggunakan empat tahapan metode Miles dan Huberman. Temuan penelitian menunjukkan bahwa istilah hutang dalam tradisi ini ditafsirkan dalam konteks yang lebih luas, tidak hanya sebagai kewajiban seperti dalam konsep akuntansi, tetapi juga dimaknai sebagai hubungan keluarga, dan sebagai toleransi dan saling percaya. Selain itu, tidak ada penambahan nominal dalam pelunasan hutang. Nilai kepercayaan antar masyarakat dalam transaksi hutang dan kredit juga mendukung fakta bahwa tradisi ini telah mengadopsi konsep akuntansi syariah selama bertahun-tahun dan telah menjadi bagian dari budaya lokal. Konsep hutang dalam tradisi Bhubuwan diharapkan akan mengubah cara pandang manusia terhadap konsep akuntansi secara umum, khususnya yang berkaitan dengan hutang.

This study aims to find empirical evidence of the influence of Slippery Slope Framework that is measured by the trust in tax authorities and the influence of the power of tax authorities on taxpayer compliance during the covid-19 pandemic. The data were obtained from corporate taxpayers registered with Tax Service Office (KPP) Pratama Batu in November – December 2021. The sampling was determined by using purposive sampling technique and the research instrument used questionnaire technique. The data analysis method used is PLS-SEM with 47 corporate taxpayers as samples. The results show that the compliance of corporate taxpayers registered with KPP Batu during the Covid 19 pandemic was quite good, while the results of hypothesis testing is that the power of the tax authorities had a significant positive effect on taxpayer compliance, while trust in the tax authorities had no effect on taxpayer compliance.

Penelitian ini bertujuan untuk mengetahui keungulan bisnis Bank Islam Thailand dan bank umum lainnya (Bank Thanachart dan Bank Bangkok) dengan cara membandingkan kinerja keuangan berdasarkan indikator rasio operasi, rasio efisiensi operasional, rasio struktur pendapatan dan rasio ekspansi. Metode yang digunakan dalam penelitian ini adalah studi kasus dengan pendekatan analisis deskriptif kuantitatif. Data yang digunakan bersumber dari laporan keuangan kuartal ke 4 tahun 2017 sampai dengan kuartal ke 4 tahun 2019. Hasil penelitian menemukan bahwa indikator rasio operasi yang dilihat dari rasio likuiditas dan profitabilitas berbeda, sedangkan dari rasio kualitas asset dan modal ditemukan tidak berbeda. Selanjutnya untuk rasio efisiensi operasional dan rasio ekspansi antara Bank Islam Thailand dengan Bank Umum juga ditemukan berbeda.