Since the COVID-19 pandemic is grappling the world, digital adoption in many aspects is strongly needed by the MSMEs. During pandemic COVID-19, the need for digitalization emphasized MSMEs' adopt digital technology in accounting. Digital utilization can boost MSMEs accounting skills, both financial accounting and management accounting skills. Digital utilization in financial and management accounting help MSMEs calculate, report, transmit, and interpret financial data faster, more efficient, and effective. As a result, it can enhance the MSMEs' financial and non-financial performance. This study examined accounting digitalization on financial accounting and management accounting skills to 352 MSMEs in Semarang, Central Java, Indonesia, using a questionnaire. The hypotheses were tested through multiple linear regressions using SPSS version 23. The findings revealed that the utilization of digital in financial and management accounting could improve MSMEs' performance. Therefore, it is recommended for MSMEs to adopt digital technology in management and accounting to enhance their performance during pandemic COVID-19.

No abstract

The problem in this research is the unimmunity of teacher performance of SD Negeri in Mejobo District Kudus Regency. The purpose of this study is to analyze and to know the influence of Islamic Leadership on Teacher Performance through Teacher Competence and Quality of Work Life of Elementary School Teachers. The population of this research is all elementary school teachers from 3 villages in Mejobo District Kudus Regency as many as 129 people. This study used 100 teachers as a sample with Purposive Random Sampling. Datas were obtained from questionnaires and interviews. Data analysis using SPSS 16.0 and Eviews 9. The result of this research is Islamic Leadership, Teacher Competence, and Quality of Work Life positively influence to Teacher Performance. Based on data analysis only Quality of Work Life on Teacher Performance which has no significant effect. Teacher� competence and� Quality of Work Life can not be considered as intervening variable in this research.Keywords: Islamic Leadership, Quality of Work Life, Teacher� Competency, and Teacher Performance.

No abstract