The survey shows that the community's ability to utilize Islamic financial products is still low. This fact contradicts the potential development of a halal lifestyle and the increasing number of middle-class Muslims, and the fact that 87.2% of Indonesians are Muslim. It turns out that not many people know and take advantage of Islamic financial products, including Islamic investment. The purpose of the study was to determine the factors behind investment behaviour in sharia instruments as a form of implementing the halal lifestyle of people in Indonesia. The research subjects are Muslims who have or are currently investing in sharia securities, with 100 respondents. Data were collected by distributing online questionnaires. The data analysis technique uses Partial Least Square. The results show that attitudes and perceived behavioural control affect intention in investing in sharia securities, while subjective norms do not affect. Investment intention in sharia securities affects investment decisions. This study proves that investors' assessments and perceptions of factors that can support their investment activities, such as knowledge and skills, can influence their interest in investing in the Islamic capital market. Thus, it is essential to conduct training for novice investors to provide exposure to the Islamic capital market.

This study aims to determine the effect of earnings management on tax aggressiveness and corporate governance moderation in this relationship. Tax aggressiveness is measured using the Effective Tax Rate (ETR), while earnings management is measured by calculating the Discretionary Accruals (DACC) value. Corporate Governance includes institutional ownership, independent commissioners, and audit committees. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. This study uses a purposive sampling method to obtain 60 samples with several observations of 180 companies during the observation period. The results show that earnings management positively affects tax aggressiveness. This finding indicates that increasing earnings management behavior will encourage companies to tax aggressiveness. Corporate Governance can reduce the effect of earnings management on tax aggressiveness. The existence of institutional ownership, an independent board of commissioners, and an audit committee can oversee the actions and decisions taken by managers so that any actions taken do not harm the Shareholders.

Merdeka Belajar Kampus Merdeka (MBKM) policy is implemented to improve student competencies so that they are relevant to the needs of the world of work. MBKM gives students the right to study outside the study program, one of which is through internships or work practices. The students of UIN Malang have the opportunity to carry out a work internship program if you look at the many collaborations that have been carried out with partners outside the campus. However, the challenge will be how to design the internship program implementation to meet the learning outcomes made by the study program. Therefore, this research was conducted to design the implementation of MBKM in internships/work practices of UIN Malang. The research method is qualitative, with data collection techniques using three triangulation techniques: interviews, Focus Group Discussion (FGD), and documentation. At the initial stage, the study program will determine the qualifications of students entitled to apply for an internship program. At the implementation stage, the adapted learning activities are structured learning activities. Structured learning requires study programs to be more careful in seeing the suitability of Graduate Learning Outcomes (CPL) with internship activities that will later be carried out at the final stage, the monitoring and evaluation process must be carried out to determine the progress or increase in the competencies possessed by students during internships at the company. The monitoring and evaluation process also determines the fulfilment of study program learning outcomes.

This study aims to analyze the effect of the fraud pentagon theory element on fraudulent financial statements in financial sector companies listed on the Indonesia Stock Exchange (IDX). Elements of the pentagon deception theory cannot be analyzed directly, but through proxies. Pressure is proxied by financial targets and external pressures. Opportunity is proxied by ineffective oversight. Rationalization is proxied by auditor turnover. Competence is proxied by the change of director. Arrogance is represented by the CEO's photo frequency. This type of research is quantitative because the data used are in the form of numbers, namely the annual financial report. The sample of this research is 54 financial sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020 obtained by purposive sampling method. The data analysis method used is logistic regression through SPSS version 26. The results show that the elements of pressure and opportunity affect fraudulent financial statements. While the elements of rationalization, competence and arrogance have no effect on fraudulent financial statements.

This study examines the influence of culture and legal origin toward earnings management practice. Based on a sample of 87 manufacture firms that come from 18 countries listed in the New York Stock Exchange for three years, 2009-2011, the result shows that firms come from countries of civil-law system with low cultural secrecy level having lower earnings management behavior compared to firms coming from countries of common-law system with high cultural secrecy level. This research gives empiric evidence that culture is an important factor that can influence finance report quality.