A b s tr a c tThe purpose of this study is to analyze the application of zakat fund accounting at LAZISMU Malang Regency. Analytical technique is done by using case study research to see the suitability of accounting application.the results obtained by this research in general accounting treatment of zakat by LAZISMU Malang Regency is good enough that includes recognition and distribution. However, measurement, presentation and disclosure are not in accordance with PSAK 109.besides, there is no separation between zakat fund and amil fund.

The purpose of this study was to examine empirically the influence of corporate governance to intellectual capital disclosure (ICD) practice of Indonesian public companies. ICD was measured with the framework that constructed based on Bapepam-LK regulation, whereasthe corporate governance measured by its structures i.e. audit committee, board of commissioner, and board of director. This study used purposive sampling method to determine the sample from public companies which are included in the 50 biggest market capitalizations from 2007 until 2014. The linier regression method was used to analysis the data. The result shows that corporate governance has an effect on the intellectual capital disclosure practices in Indonesia. It means that, the structures of corporate governance of companies determine the amount of intellectual capital information disclosed on their annual report.

A b s tr a c tThis research is aimed to examine the effect of taxpayer's perception toward e-Filing system of individual taxpayer's compliance in tax reporting. This research is associative research. In taxpayer's perception there are e-Filing usefulness variable, e-Filing ease variable, e-Filing complexcity, e-Filing security and privacy variable and e-Filing readiness. The population of this research is individual taxpayer listed in Tax Office Pratam Batu. Sampling used of this research is convenience sampling individual taxpayer who reported tax using e-Filing system. The technique of analysis data is questionnaire survey and to examine using multiple regression analysis. The result of this research are e-Filing usefulness variable, e-Filing security and privacy variable and e-Filing readiness has effect on tax compliance in tax reported while e-Filing ease variable and e-Filing complexcity has no effect on tax compliance in tax reported.

A b s tr a c tThe purpose of this study is to examine the effect of debt default, firm size, prior opinion on acceptance of going concern audit opinion on companies listing on BEI. This type of research is associative. The types and sources of data in this study are secondary data and Indonesia Stock Exchange. Technique of taking data is done with documentation. The result of this research is Debt Default have positive effect to the acceptance of going concern opinion, firm size does not have an effect on the acceptance of going concern opinion, prior opinion has an effect on acceptance of going concern opinion.

The poverty rate in Indonesia is quite high compared to other Asean countries. Indonesia has a poverty rate of 9.8% higher than Thailand and Malaysia. The financial sector through financial inclusion is an alternative policy implemented by the government as an effort to relieve poverty in Indonesia. The fact in Indonesia there is still quite a lot of people who have not been able to access financial services, especially banking sector. This study aims to determine the model of poverty alleviation through the role of financial inclusion in Indonesia. The data analysis technique used PLS-SEM. The results showed that two of three financial inclusion variables, namely access and usage had a significant negative effect on poverty, which means when the role of financial inclusion in Indonesia increases can reduce the poverty in Indonesia. Access variable has a negative effect on poverty which means that increasing public access to debit card ownership, bank accounts, and e-money cards can reduce poverty in Indonesia. Usage variable has a negative effect on poverty which means the increasing use of financial services as reflected with the volume of debit transactions and credit transactions, it can reduce poverty in Indonesia.