The purpose of this study is to advance the information society literature research by examining and developing the adoption of information systems within the Village Financial System (SISKEUDES) to improve the sustainable information society (SIS). The models include the DeLone and McLean model and trust theory, which involves eight variables: system information quality, information quality, service quality, trust in government organizations, trust in technology, usage, user satisfaction, net benefits, and sustainable information society. A survey questionnaire was used, and data was collected from SISKEUDES users in Bali, Indonesia, which were statistically analyzed using Partial Least Square (PLS) to understand the phenomena of Information System (IS) adoption and sustainable information society. The research findings reveal that system information quality, information quality, and trust in technology have a significant impact on usage and user satisfaction, whereas service quality and trust in government organizations do not have such an effect. The usage and user satisfaction variables have a significant effect on net benefits, and they have a significant effect on the sustainability of the SIS. This study’s findings can provide e-government practitioners with deeper insights into how to overcome problems with user satisfaction and increase trust in mandatory e-government services in realizing SIS and the “smart village”.

Indonesian Accountant Association (IAI) has issued the statement of financial accounting standards No. 109 (PSAK No. 109) regarding zakat, infaq, sadaqah (ZIS). This research was conducted on several Zakat Management Organization (OPZ) in Malang, East Java. This research aims to analyze the consistency of the PSAK application in some OPZ in Malang in accordance with Statement of Financial Accounting Standards (PSAK) No. 109. As a result, this research finds that some OPZ in Malang do not prepare financial statements in accordance with PSAK 109. The financial statements of the OPZ is reported only in the form of income statements and distribution funds, while excluding such statements as financial position, changes in funds, changes in assets, cash flow and remarks to the financial statements. This research give a salient contribution of analyzing the implementation of zakat, infaq and sadaqah in Indonesia. KeywordsPSAK No.109, Indonesian Accountant Association (IAI), zakat, infaq, sadaqah

The purpose of this study was to see the factors that influence the interest of users of Islamic peer to peer lending services using the Unified Theory Of Acceptance and Use Of Technology 2 (UTAUT2) model. The exogenous variables in this study are performance expectancy, effort expectancy, social influence, facilitating conditions, price value, hedonic motivation and habit, while the endogenous variable is behavior intention. The data was collected by distributing questionnaires using google forms. The data analysis technique used is Structural Equational Modeling (SEM). The results showed that the variables of performance expectancy, social influence, hedonic motivation and habit had no effect on behavior intention to use Islamic peer to peer landing fintech services, while the variables Effort Expectancy, Facilitating Condition and Price Value had a positive effect on behavior intention using Islamic peer to peer lending services. Keywords: UTAUT2; Behavior Intention; Financial  Peer To Peer Islamic Lending; SEM.

Accounting information is a financial record that can be used by MSEs (Micro Small Business) to find out how much revenue should be received, how much operating costs should be incurred and how much profit or loss is obtained. The purpose of this study is to look at the effect of accounting information on the success of MSE businesses. The population of the study was MSEs  Tempe Chips Industry Center in Malang City. The sampling method used in the study used a formula so that the total sample was 60 MSEs actors. The results showed that the use of accounting information significantly influenced the success of MSEs in the Sanan Malang City tempe chips industry center. Limitations This study only focuses on the variable use of information on business success. In addition, subjective respondents 'answers, this is due to respondents' answers leading to the perception of respondents in using accounting information for business success. Keywords: Use of Accounting Information; Micro Small Business (MSEs); Business Success.

The purpose of the research is to determine the factors that influence taxpayer compliance, namely tax knowledge, taxpayer awareness, and tax whitening programs. The study was held at the SAMSAT Bangli Joint Office. Respondents in the study amounted to 100 participants, selected through purposive sampling method. Data collection was carried out by distributing questionnaires directly and using google forms. Data were analyzed by multiple linear regression analysis. The results showed that tax knowledge, taxpayer awareness, and vehicle tax whitening programs had a positive effect on motor vehicle taxpayer compliance. Keywords: Knowledge; Awareness; Pemutihan Pajak Program; Taxpayer Compliance