The purpose of the study is to : 1) analyze the effect of mudharabah financing on net income in syariah commercial bank in 2014-2017. 2) analyze the effect of musyarakah financing on net income in syariah commercial bank in 2014-2017. 3) analyze the effect of mudharabah financing and musyarakah financing on net income in syariah commercial bank in 2014-2017. The benefits of this research is 1) this research can provide knowledge on the effect of mudharabah financing and musyarakah financing on net income at syariah commercial banks. 2) can provide an overview for Islamic banking regarding financing that can increase the net income of syariah islamic banks. 3) for investors, this research can be used as consideration in decision making for their investment.                    This study is quantitative descriptive research. The population in this study are syariah commercial bank in Indonesia which is included in the Indonesian Stock Exchange in 2014-2017. The data analysis technique used is mutiple linear regression analysis which previously carried out analysis prerequisite tests..           The results showed that 1) mudharabah financing has influence on net income in syariah commercial bank in 2014-2017. 2) musyarakah financing has influence on net income in syariah commercial bank in 2014-2017. 3) mudharabah financing and musyarakah financing has influence on net income in syariah commercial bank in 2014-2017

This study aims to determine how the effect of accounting information systems on the effectiveness of MSME accounting reporting in Banyuanyar village. This research uses descriptive quantitative method to describe the condition of the research object in accordance with the reality. The sampling technique used was incidental sampling, using test instruments including validity and reliability tests. Meanwhile, the data analysis used in this research includes classical assumption test, simple regression analysis, coefficient of determination, and hypothesis testing. Based on the results of the analysis of the validity test and reliability test, it can be seen that all data are valid. All question items for the two variables the significance value is less than the specified significance value. The data are reliable from the Cronbach's alpha test> 0.60. Meanwhile, for the regression test, it is known that the regression line is Y = 39.396 + 0.026X. From the results of the simple regression test conducted, it was found that the application (AIS) of the accounting information system had no effect on the effectiveness of the financial statements received. This can be seen from the t test significance value of 0.656> 0.05. The acceptance of the null hypothesis is due to many factors, including a lack of understanding of the importance of accounting information systems and financial reporting.   Abstrak Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh sistem informasi akuntansi terhadap efektifitas pelaporan akuntansi UMKM di desa Banyuanyar. Penelitian ini menggunakan metode deskriptif kuantitatif untuk menggambarkan kondisi objek penelitian sesuai dengan realitanya. Teknik sampling yang dipakai adalah sampling insidental, menggunakan uji instrumen meliputi uji validitas dan reliabilitas. Sedangkan analisis data yang digunakan dalam penelitian meliputi uji asumsi klasik, analisis regresi sederhana, koefisien determinasi, dan uji hipotesis. Berdasarkan hasil analisis uji validitas dan uji reliabilitas, dapat diketahui semua data bersifat valid. Semua item pertanyaan untuk kedua variabel nilai signifikansinya kurang dari  nilai signifikansi yang ditentukan. Data bersifat reliabel dari uji cronbach’s alpha > 0.60. Sedangkan untuk pengujian regresinya diketahui garis regresinya Y = 39.396+0.026X. Dari hasil uji regresi sederhana yang dilakukan, didapatkan bahwa pengaplikasian (SIA) sistem informasi akuntansi tidak mempunyai pengaruh terhadap efektifitas laporan keuangan diterima. Ini dapat dilihat dari nilai signifikansi uji t sebesar 0,656 > 0,05.  Penerimaan hipotesis nol dikarenakan banyak faktor, diantaranya adalah kurangnya pemahaman tentang arti penting sistem informasi akuntansi dan pelaporan keuangan. Kata kunci: Sistem Informasi Akuntansi, Laporan Keuangan, UMKM

This study aims to find empirical evidence of the influence of the current ratio, fixed asset turnover, debt to equity ratio, and return on assets on stock prices. The sample in this study amounted to 36 companies taken from a population of 42 companies in the hotel, restaurant and tourism sub sector listed on the Indonesia Stock Exchange in 2019 and 2020. Determination of the number of samples was carried out by purposive sampling method. The research data were analyzed using multiple linear regression analysis with the help of SPSS. Testing was carried out separately between data for 2019 and data for 2020. Data for 2019 shows conditions before the covid-19 pandemic, while data for 2020 shows condition during the covid-19 pandemic. The result of the study found empirical evidence that the current ratio, fixed assets turnover, and return on assets had e effect on stock prices in both condition. Meanwhile, the debt to equity ratio has an effect but is not in accordance with the exixting theory where the debt to equity ratio has a negative effect on stock prices. In this study, the debt to equity ratio has a positive effect, this indicate that the company’s capital structure uses more funds provided by creditors to generate profits.

Changes in tax regulations that often change make people less understanding. This change is also felt by MSME taxpayers. Initially, the MSME tax was regulated in PP 46 of 2013, which was amended by PP 23 of 2018, and lastly was amended by the HPP Law. This relatively short change has given rise to various perceptions by MSMEs. There is a perception that there is no aspect of justice in the indications that the behavior of taxpayers tends to not comply with these regulations. So the researcher wants to raise this issue for research. The purpose of this study was to determine the effect of justice, behavior and perceptions of the ease of implementing the HPP Law on MSME taxpayer compliance in the city of Kediri in 2022. This study used quantitative research. The data source used is primary data. The sampling method used purposive sampling. The data analysis technique used is SPSS with multiple linear regression analysis method. The results showed that partially fairness had a significant positive effect on taxpayer compliance. Taxpayer behavior and perception of convenience have no effect on taxpayer compliance. However, simultaneously justice, behavior, and perception of convenience affect taxpayer compliance. The implication of this research is for tax officers to provide assistance to WP UMKM. So that MSMEs appear to have a positive perception of justice and behave by paying taxes on time.

Abstrak   Bojonegoro merupakan daerah yang kaya akan sumber daya alam, utamanya minyak dan gas bumi atau “Migas”. Migas merupakan sumber pendapatan Kabupaten Bojonegoro. Tahun 2018 merupakan puncak pendapatan migas yang mencapai Rp 2,27 triliun. Bojonegoro memiliki pendapatan yang besar sehingga harus mampu mengelolanya semaksimal mungkin untuk kesejahteraan masyarakat. Seiring dengan pendapatan Bojonegoro yang meningkat, Desa merupakan sasaran utama yang menjadi tujuan pembangunan. Pada tahun 2021 beberapa desa di wilayah Bojonegoro melakukan berbagai pembangunan seperti pembangunan jalan, jembatan dan lainnya. Termasuk Desa Nglajang Kecamatan Sugihwaras. Tujuan yang hendak dicapai dalam penelitian ini adalah untuk mengetahui penerapan Tax Planning PPh 21, PPh 22, dan PPN pada pembangunan aspal jalan desa Nglajang. Tax Planning merupakan suatu strategi usaha wajib fiskal sedemikian rupa sehingga beban fiskal yang ditanggung dapat dibayar seminimal mungkin. Data yang digunakan adalah data primer yaitu data dari sumber asli dan dikumpulkan secara khusus, terdiri dari profil desa dan rencana anggaran biaya pengaspalan jalan. Teknik analisis yang digunakan deskriptif kuantitatif. Metode pengumpulan datanya metode dokumentasi dan wawancara secara langsung. Penelitian ini membuktikan bahwa penerapan Tax Planning untuk PPh Pasal 22 dan PPN terbukti dapat meminimalisir beban fiskal. Untuk PPh Pasal 22 penghematan fiskalnya Rp 2.904.750 dan untuk PPN Rp 19.365.000. Kata Kunci : Tax Planning, PPh 21, PPh 22, PPN, beban fiskal.   Abstract Bojonegoro is an area rich in natural resources, especially oil and natural gas or "Migas". Oil and gas is a source of income for Bojonegoro Regency. The year 2018 was the peak of oil and gas revenues which reached Rp. 2.27 trillion. Bojonegoro has a large income so it must be able to manage it as much as possible for the welfare of the community. Along with Bojonegoro's increasing income, the village is the main target for development goals. In 2021 several villages in the Bojonegoro area will carry out various developments such as the construction of roads, bridges and others. Including Nglajang Village, Sugihwaras District. The goal to be achieved in this study is to determine the application of Tax Planning PPh 21, PPh 22, and PPN on the asphalt construction of the Nglajang village road. Tax Planning is a mandatory fiscal business strategy in such a way that the fiscal burden borne can be paid to a minimum. The data used is primary data, namely data from original sources and collected specifically, consisting of village profiles and road paving budget plans. The analytical technique used is descriptive quantitative. The data collection methods are documentation and direct interviews. This study proves that the application of Tax Planning for PPh Article 22 and VAT is proven to be able to minimize the fiscal burden. For Income Tax Article 22 the fiscal savings are Rp 2,904,750 and for VAT Rp 19,365,000. Keywords: Tax Planning, PPh 21, PPh 22, VAT, fiscal burden.