This study aims to test the effect of profitability, liquidity, and solvency to the audit opinion going concern. Testing was conducted at 125 sample of the company service sector listed on the Indonesia Stock Exchange (IDX) in the 2015-2019. This type of research is associative research that aims to know the effect of profitability, liquidity, and solvency on audit opinion going concern. The type of research data is quantitative data with secondary data obtained from the company’s financial statements accessed through the website official IDX and each sample company. Data processing techniques using logistic regression analysis methods with IBM SPSS software application 25. The result of this study indicate that profitability and liquidity have not significant effect on the audit opinion going concern, while but solvency has an significant effect on the audit opinion going concern. Research results can implications for corporate managers, auditors, investors, and creditors in making decisions and analyzing financial condition of the company that was threatened to get audit opinion going concern where it can establish the right policy for the condition.

The objective of this study is to provide empirical evidence on the influence of financial performance based on the framework of Maqashid Sharia toward the company value moderated by the Islamic Social Reporting (ISR) of Islamic banking in Indonesia. This study applied Agency Theory, Signaling Theory and Legitimacy Theory to justify the relationship between the variables studied. The sample of this study consisted of 11 Islamic Banks in Indonesia. Data were collected from financial statements and annual reports published by Bank Indonesia (BI) and Islamic Banks for the fiscal year of 2011-2015. Data were analyzed based on Moderating Regression Analysis (MRA). The results showed that financial performance, ISR and the interaction between the financial performances and the ISR does not simultaneously affect the company value at a significance level of 5%. However, it showed a significance level at 10% level of confidence. Partially, the results do not show that financial performance nor the ISR has influence on the company value. The result also indicated that ISR does not moderate the relationship between the financial performance and the company value. Keywords: financial performance, Islamic social reporting, company value.

The research objective is to analyze what factors influence the use of e-money with the extended unified theory of acceptance and use of technology (UTAUT2) theoretical approach. Data collection using a questionnaire. The research sample was e-money users aged 17-35 years as a proxy for the millennial generation in Mataram City with a total of 287 respondents. The results of empirical data testing show that the behavioral intention variable has a significant positive effect on use behavior, the habit and perceived risk variables have a significant effect on behavioral intention, the perceived risk variable has a significant positive effect on financial risk, performance risk, and privacy risk and habit has a significant effect on use behavior. Meanwhile, the variable effort expectancy, facilitating conditions, hedonic motivation, performance expectancy, price value, and social influence do not affect behavioral intention and facilitating conditions do not affect use behavior. Keywords: Determinant; E-Money; Risk; UTAUT 2

The objective of this study is to examine the security of control, reputation of e-vendor, familiarity and, perceived reputation toward the trust to ecommerce system. This study was conducted in Accounting Department Faculty of Economics and Business Mataram University by targeting online shopping user as research sample. The data used in this study is collected through the distribution of questionnaire with 88 respondents. Data were analyzed by Partial Least Square (PLS). The results of this study indicate that reputation of e-vendor and perceived reputation significantly influence business to trust the e-commerce system. Meanwhile, other variables such as security of control and familiarity do not affect trust on the e-commerce system. This study implies that users to consumer e-commerce systems system needs to be improved both in terms of ease and security in the transaction in order to maximize the system in ecommerce transactions.

Islamic Philanthropic Institutions must report the results of managing zakat, infaq, and alms to gain the trust of the community so that the potential for zakat, infaq, and alms collected is much greater because of the community's trust in these institutions. Therefore this study aims to determine the extent of the level of accountability in the financial transparency of the Islamic Philanthropic Institution in Indonesia as seen based on website data. This type of research is a descriptive study with a quantitative approach. The population in this study were 24 National Islamic Philanthropic Institutions that already have a Registered Certificate (SKT). Determination of the number of samples using the census method. The results of this study state that in terms of accessibility, the national Islamic philanthropy website is very accountable, meaning that the majority of Islamic Philanthropy has a website so that people can access information on Islamic Philanthropy financial statements and in terms of availability of financial reports, there are national Islamic philanthropic websites that are sufficiently accountable, are the statement of financial position and statement of changes in funds and some are less accountable, are statement of changes in managed assets and cash flow statement and there are those that are very less accountable, is notes to financial statements.