Tujuan diadakan riset ini adalah untuk mengetahui analisis “Pengaruh Profitabilitas dan Dewan Pengawas Syariah terhadap Pengeluaran Zakat dengan Ukuran Perusahaan sebagai Variabel Moderasi” pada Bank Umum Syariah di Indonesia Periode 2014-2019. Populasi penelitian ini adalah perusahaan perbankan syariah umum yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2014 sampai dengan 2019 yaitu sebanyak 14 perusahaan. Teknik pengambilan sampel menggunakan purposive sampling. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan menggunakan Analsisis Jalur dengan bantuan SEM-PLS. Hasil pengujian hipotesis menunjukkan bahwa Dewan Pengawas Syariah berpengaruh signifikan dengan Pengeluaran Zakat pada Bank Umum Syariah di Indonesia Periode 2014-2019, selanjutnya Ukuran Perusahaan memoderasi hubungan Dewan Pengawas Syariah dengan Pengeluaran Zakat pada Bank Umum Syariah di Indonesia Periode 2014-2019 berpengaruh signifikan. Hasil penelitian juga membuktikan bahwa tidak ada pengaruh antara Profitabilitas terhadap Pengeluaran Zakat dan selanjutnya moderasi Ukuran Perusahaan dalam hubungan Profitabilitas terhadap Pengeluaran Zakat pada Bank Umum Syariah di Indonesia Periode 2014-2019 tidak terdapat pengaruh yang signifikan.

Household accounting is not yet popular in Indonesia due to various factors. Among them are ignorance of its uses, such as providing peace because there is no financial deficit, self-control because following the budget that has been made, and satisfaction when the decisions are made right and the realization of long-term plans as revealed by several studies conducted by scholars in Indonesia. The participants of this community service are the housewives of Bakulan Kue. Because household accounting practices can be carried out by families who already have incomes that exceed the minimum standard of living. This is caused by low income in poor households, all income will be spent on consumption. The information that we provided turned out to be something that had not been practiced by the participants, especially in terms of recording. However, some of the participants have done budgeting in a simpler way by making allocations of daily and monthly expenditures in separate posts but without recording

The research is aimed at: 1) Testing the effect of intellectual intelligence (IQ), emotional intelligence (EQ), and spiritual intelligence (SQ) on ethical attitudes of university accounting students, simultaneously and partially; 2) Testing which variable that has dominant effect. The respondents of the research are accounting students at Islamic University of Pekanbaru, Purposive sampling technique is chosen with criteria respondents have done Auditing I subject. Data was gathered by questionnaires and documentation. Data analysis to test hypothesis was done with multiple linear regression analysis. This research results show that IQ, EQ, and SQ simultaneously had significantly effect on ethical attitudes of university accounting students. But partially, only IQ has significantly and dominantly effects on ethical attitudes of university accounting students.

Tujuan dari riset ini merupakan untuk menguji pengaruh dari kualitas sumber daya manusia, pemanfaatan teknologi informasi, dan sistem pengendalian intern terhadap nilai informasi pelaporan keuangan pada SKPD Kota Pekanbaru. Penentuan sampel menggunakan teknik purposive sampling. Sampel dalam penelitian ini adalah kasubag bagian keuangan, bendahara dan staff bagian keuangan yang berada di 44 SKPD Kota Pekanbaru dengan jumlah responden berjumlah 176 orang. Metode yang digunakan ialah metode kuantitatif dengan tipe survey research. Berdasarkan hasil penelitian secara parsial dan simultan hasil penelitian ini menunjukkan bahwa kualitas sumber daya manusia, pemanfaatan teknologi informasi dan sistem pengendalian intern berpengaruh secara signifikan terhadap nilai informasi pelaporan keuangan Satuan Kerja Perangkat Derah Kota Pekanbaru. Serta bisa disimpulkan bahwa masih ada aspek individual lain yang bisa menjelaskan Nilai Pelaporan Keuangan Pemerintah Daerah.

The problems faced by business actors at the Nando Mushroom House are: first, the lack of knowledge of business actors about managing their business finances, such as still mixing business and household finances. Second, bookkeeping is still kept simple in their business. The problem that often occurs in home businesses is that household finances are often mixed with business finances. The targets of this Community Service program are: Nando mushroom house business actors are able to do proper bookkeeping and have skills in recording financial posts correctly. The purpose of this service is to provide training in Financial Management and Financial Reporting at the UMKM "NANDO" Mushroom House in Pekanbaru. The solution that can be done is training to make books based on correct accounting standards so that they can accurately calculate and know the profit or loss of their business results. With this financial report, Financial Management and Financial Reporting will be able to manage the finances of the Nando mushroom house. The output produced in this activity is the ability of business actors to carry out proper recording, bookkeeping and financial reporting in order to obtain maximum operating profit. Seeing the resulting output, it is hoped that Nando's mushroom house can develop its business more.