This study analyzes the effect of accountability and transparency on the effectiveness of BOS fund management with stakeholder participation as a moderating variable. The method used is moderation regression analysis with interaction test. The results showed that accountability has a positive and significant effect on the effectiveness of BOS fund management which is shown by t count equal to 2,701 significance level of 0,01 <0,05. While Transparency have negative and insignificant effect with t arithmetic equal to 1,642 and significance level 0,112> 0,05. Participation has positive and insignificant effect with t count 0,809 and significance level 0,423> 0,05. Participation has a negative and significant influence in moderating the relationship between accountability to the effectiveness of the management of BOS funds as indicated by the t count of 2.032 and the significance level of 0.048 <0.05. The participation of positive and significant influence in moderating the transparency relationship on the effectiveness of BOS fund management is shown by the t count for the transparency and participation interaction of 2.045 and the significance level of 0.047 <0.05.

<p>One Village One Product (OVOP) is one of the programs initiated by the government in order to improve rural welfare and equality through empowering MSMEs. The purpose of this study was to see the effectiveness of the development of OVOP in the metal industry MSMEs in the Hadipolo, Jekulo Kudus. This research is a type of field research with a qualitative descriptive approach. The technique of collecting data through interviews, observation and documentation. The data analysis technique starts from reducing data to concluding. The parameters of OVOP-based empowerment analysis include objectives, initiators, parties involved, sources of funding, implementation stage, form of participation in determining products, designs, forms of assistance and marketing channels. The results of the study show that all of these parameters have been running but have not reached the maximum, efforts need to be made to improve.</p>

The crisis in 1997 is the image of the high rise in inflation in Indonesia. The phenomenon of inflation when it reached 82.40% (Anas, 2006). The early mid-1998 also experienced a weakening of the rupiah against the dollar. Condition stable economy is the desire of each country in comparison with the state of the economy has always fluctuated. Economic stability will create an atmosphere conducive economy. stable climatic conditions in the expected level of welfare is the purpose in each country. One of the efforts to maintain economic stability is through monetary policy. For example, with economic growth, maintain price stability (inflation), the achievement of the balance of payments and the reduction of unemployment (Natsir, 2008). The stability of the financial system of a country of which reflected their price stability, in the sense that there are a great price that can be harmful to society, both consumers and manufacturers that will damage the joints of the economy. However, the implementation of the policy, Bank Indonesia as the monetary authority uses monetary variables such as interest rates and the money supply to cope with economic shocks such as inflation. Besides the need for the government’s role in maintaining the rupiah to avoid turmoil in the economy. The importance of inflation control based on the consideration that the high inflation and unstable negative impact on socio-economic conditions of society. Among the high inflation will cause a decline in the real income of the community so that the standard of living of the people down and eventually make everyone, especially the poor get poorer. From one of the effects of inflation are so wide will impact people’s demands to meet the needs of more and more difficult. Their continuousprice increases being offset by rising income of the communities, it can make sure the Indonesian state would worsen. As a result many people’s needs can not be met, so many things that must be met by way of credit. The number of community needs that must be met will cause world of opportunities for banks to offer credit readily available to meet the needs. The third object of research above (inflation, poverty, and credit) does affect the stability of the financial system? In this study using secondary data from the Badan Pusat Statistik (BPS) and Bank Indonesia (BI) with time series data from the years 2007-2015. The process of data analysis was performed using OLS regression with Eviews 8.0. Based on research, if only partial test of the poverty variable significantly affect the stability of the financial system amounted to 2,023 with α = 10%. Meanwhile, two other variables (inflation and poverty) is not significant to the stability of the financial systemMeanwhile, two other variables (inflation and poverty) is not significant to the stability of the financial system. While the value of R-Square (0.629900), indicating that the three independent variables / free consisting of inflation, poverty and credit simultaneously have the effect that make the stabilization of the financial system increases or decreases. That is jointly independent variables (inflation, poverty and loans) contributed / effect of 62.9% against the stability of the financial system. The rest is the influence of other factors beyond the three independent variables studied.

<p>The Covid-19 pandemic had a considerable influence, particularly in economic spheres. The occurrence of problems such as layoffs, unemployment, rising poverty rates, and economic growth is seldom enough to necessitate a remedy. The goal of this research is to see how Islamic economics might help with post-pandemic economic recovery. This research employs a qualitative descriptive approach, as well as content analysis and a literature review (library research). Secondary data was obtained from the institution's official website. The study's findings show that Islamic economics, when combined with the framework of the national economy, makes a positive contribution to dealing with and improving post-pandemic economic conditions, including: (a) special instruments that can protect vulnerable groups of people, such as philanthropic models of zakat management, infaq, waqf, shodaqoh, and tafakul; (b) philanthropic models of zakat management, infaq, (b) Islamic financial development features and tools that assist and recover the UMKM sector through risk-sharing economic growth and prosperity, as well as simpler processes that increase social welfare. c) Capital development and distribution as a means of reviving the green economy (green economy). The growth of Islamic financial assets, such as Islamic banking, Islamic IKNB, and Islamic capital markets, has made a significant contribution to the national economy's structure.</p>

This study aims to determine the effect of company size, company age, and profitability on income smoothing. This research was conducted at companies listed on the Jakarta Islamic Index (JII) in 2014 - 2018. Data were analyzed using multiple regression. This study found that company size and company age have a significant positive effect on income smoothing measures. Profitability has a significant negative effect on income smoothing action. Income smoothing can be predicted at 64.4% by company characteristics and profitability.