This study aims to determine the influence of leadership and organizational culture toward employees’ performance at the Lelang Klass II Office Reza Berawi City of Bandar Lampung. The type of research used in this study is the Explanatory research model. The research method used is quantitative. This study used 20 research respondents. There are three variables in this study, namely: 2 (two) Independent variables (X1 and X2) and 1 (one) dependent variable where leadership (X1) and organizational culture (X2) as independent variables and employee performance (Y) as the dependent variable. Hypotheses test result showed that there is the influence of leadership (X1) toward employee performance (Y), with the level of influence of 44.6%. There is an influence of organizational culture (X2) toward employee performance (Y) with an influence level of 33.9%. There is the influence of leadership (X1) and organizational culture (X2) together toward employee performance (Y), with a degree of influence of 53.3%.

Economic development is a fundamental thing for the welfare of the people. Umar ibn Khattab was one of the caliphs who proved the greatness of the Islamic economic system. The constitutional institutionalization of Baitul Mal was established in the time of Umar ibn Khattab and changed and formed various departments. The research aims to know the Baitul Mal and Ghanimah as one of the instruments for strengthening public financial institutions. The research methods used by researchers are Library research. The results of his study contextualise Ijtihad Umar ibn Khattab about Baitul Mal changed. At the time ofRasulullah SAW treasure (Baitul Mal) which is the source of the state's income stored in the mosque in a short period then distributed to the community. Meanwhile, in the period of Umar ibn Khattab the treasure was kept in a long time then distributed according to the needy but also the establishment of departments according to their respective fields. Ijtihad Umar ibn Khattab on Ghanimah raises various kinds of this kind of reticeship due to many changes in establishing a law.

Tujuan dari penelitian ini untuk menjelaskan pengaruh adopsi international financial reporting standars, leverage, profitabilitas terhadap kualitas laba, jenis penelitian ini menggunakan penelitian kuantitatif dengan menggunakan data tahunan. Populasi yang digunakan ialah perusahaan terdaftar di bursa efek Indonesia yang mengadopsi dan belum mengadopsi IFRS pada periode 2015-2019. Regresi yang digunakan ialah OLS (Ordinary Least Square)  dengan mengambil sampel 14  perusahaan yang terdaftar di bursa efek Indonesia. Hasil dari penelitian ini menunjukan bahwa dari variabel ifrs, leverage, dan profitabilitas hanya variabel ifrs yang berpengaruh signifikan terhadap kualitas laba di 14 perusahaan  yang ada di Bursa Efek Indonesia. Kata Kunci: IFRS; Leverage ; Kualitas Laba