<p>This study aims to analyze the disclosure of corporate social responsibility in sharia and its determinants. The data used is the annual report of 22 companies registered with JII from 2015 - 2018. The research method used is content analysis. The findings of this study that all explanatory variables which include liquidity, profitability, type of industry, firm size and firm age significantly affect the disclosure of ISR. Liquidity and profitability have a significant negative effect on ISR disclosure. Industry type, company size, and company age have a significant positive effect on ISR disclosure. The findings of the first two variables indicate that companies tend to disclose ISR when experiencing financial problems<em>.</em></p>

Singkawang City is one of the cities in The Province of West Kalimantan that has implemented E-Procurement as a system for goods and services procurement. The process of procuring goods and services in Singkawang City can be accessed through the integrated online official website. Potential problems still arise in the process of procuring goods and services starting from planning, preparation, selection of suppliers, and handover of goods / services. The purpose of this study was to investigate readiness from local government officials of the Singkawang City in carrying out the e-procurement process. Support from leaders is needed so this system can run smoothly. The research data are primary data derived from questionnaires survey. From all government institutions in Singkawang City, there are 35 Procurement Service Unit staffs and all of them are taken as respondents in this study. The data collected was processed by linear multiple regression. The results showed that the implementation of e-procurement had a significant positive effect on the effectiveness of the procurement of goods and services and leader support was proven to be a strengthened variable to the effect of the implementation of e-procurement on effectiveness of the goods and services procurement.