Purpose of Study: The purpose of this paper is to report research findings of the urgency of the application of AIS Islam in hospitals. Key informants in this study were employees, supervisors, patient families and top executives as many as 80 people. Expert informant consists of Muhammadiyah leaders who understand the health problems of 4 people. This study focuses on seeking answers to "Why hospitals need to practice Islamic AIS", and "How to practice Islamic AIS". By using Content Analysis, the research found evidence that the majority of key informants at RSML and RSUAP answered the "Why" question with the criteria of "Regulation Compliance", while the majority of key informants in RSMS were under the "Marketing purposes" criteria, while the majority of expert informants answered "Effectiveness of Goals". Overall the three Muhammadiyah hospitals based the reason for implementing Islamic AIS is "Marketing purposes". Methodology: This research was conducted with a qualitative approach using phenomenology technique. Data were collected through Focus Group Discussion, In-depth Interview, and Outside Observation. Research location in three hospitals owned by Muhammadiyah. Results: The implementation of Islamic AIS at the Muhammadiyah hospital in East Java, Indonesia is a necessity no longer a desire. The research found evidence that the overall reason for the implementation of Islamic AIS in all three hospitals studied was marketing purposes for business continuity. This means that if the hospital does not implement Islamic AIS it will have an impact on the continuity of the hospital business because it is not friendly to consumer and market considerations. Implications/Applications: Implications for this finding are to show different orientations in each hospital. For urban hospitals, the orientation is marketing, while the district hospital's orientation is regulatory compliance.

Tujuan penelitian ini adalah untuk  mengetahui dan menganalisis penerapan anggaran biaya produksi yang dikeluarkan oleh perusahaan yang digunakan sebagai alat perencanaan dan pengendalian  produksi pada PT. Surya Rengo Containers Cabang Surabaya. Metode  yang digunakan dalam penelitian ini adalah metode deskriptif dengan pendekatan kualitatif yaitu  membandingkan perhitungan anggaran dan realisasi biaya produksi.Berdasarkan  hasil analisis varians biaya produksi dalam  penyusunan anggaran biaya bahan baku langsung,  yang  menunjukkan bahwa penerapan anggaran belum dilakukan  secara  efisien, hal  ini  disebabkan karena kurang tepatnya pengendalian biaya bahan baku langsung. Kemudian untuk varians anggaran biaya tenaga kerja langsung terdapat selisih yang  unfavorable,  hal  ini  disebabkan  karena  tidak  efektifnya  pelaksanaan anggaran  biaya  tenaga  kerja  langsung  sebagai  alat  pengendalian. Dan disamping itu varians biaya overhead pabrik terdapat selisih yang unfavorable karena adanya selisih antara anggaran dengan realisasi biaya overhead pabrik.Kata kunci: Anggaran Biaya Produksi, Perencanaan, Pengendalian

A B S T R A C T This study investigates the implementation of investment financing absorption and private bank sectors' working capital to increase GDP, employment, and welfare of the four counties in Madura island (Bangkalan, Sampang, Pamekasan, Sumenep A B S T R A K Studi ini mengkaji pelaksanaan penyerapan pembiayaan investasi dan modal kerja sektor bank swasta untuk meningkatkan PDB, lapangan kerja, dan kesejahteraan di empat kabupaten di Pulau Madura (Bangkalan, Sampang, Pamekasan, Sumenep

This income tax is a tax on income in the form of salaries, wages, honoraria, allowances and other payments in any name and form. This is in accordance with corporate income tax related to work or position, services and activities received by domestic taxpayers or employees who are paid every month.  The company is obliged to withhold income tax on every employee who gets a salary every month. With the existence of RI-NO-101/PMK.010/2016, it is hoped that the company can understand the regulations regarding the calculation of deductions for permanent employees and casual employees. It is important for the company, because paying PPh 21 includes expenses for the company so that it can relate to the calculation of the company's financial statements.Keywords: Tax, Income Tax 21, Calculation, Withholding. Pajak penghasilan yang ini adalah pajak atas penghasilan yang berupa gaji, upah, honorarium, tunjangan dan pembayaran lain dengan nama dan bentuk apapun. Hal ini sesuai dengan PPh Badan yang berhubungan dengan pekerjaan atau jabatan, jasa dan kegiatan yang diterima wajib pajak dalam negeri atau karyawan yang dibayarkan setiap bulannya. Perusahaan berkewajiban memotong pajak penghasilan pada setiap karyawan yang memperoleh gaji setiap bulan. Dengan adanya Dengan adanya RI-NO-101/PMK.010/2016 diharapkan perusahaan mengerti peraturan tentang perhitungan pemotongan bagi karyawan tetap dan karyawan lepas. Penting bagi perusahaan, karena membayar PPh 21 termasuk pengeluaran bagi perusahaan sehingga dapat berhubungan dengan perhitungan laporan keuangan perusahaan.Kata Kunci: Pajak, Pajak Penghasilan 21, Perhitungan, Pemotongan.

The Influence of Motivation, Understanding, Attitudes, Subjective Norms, and Perceived Behavioral Control on the Intention of Accounting Students to Take Chartered Accountant (CA) Professional Accountant Certification. A person is considered a professional as evidenced by a professional certification. The purpose of this study was to determine the influence of motivation, understanding, attitudes, subjective norms and perceived behavioral control on the intention of accounting students to take the Chartered Accountant (CA) professional accountant certification. This study uses quantitative methods with an explanatory research approach. The population used were undergraduate accounting students at University of Muhammadiyah Surabaya, STIESIA Surabaya, Airlangga University Surabaya, and the National Development University "Veteran" East Java Surabaya. The sampling technique used is the Purposive Sampling technique with a total of 98 students. Data was collected using a questionnaire which was measured using a Likert scale. Test The research instrument used is validity test and reliability test, classical assumption test used is normality test, multi collinearity test, and heteroscedasticity test. The hypothesis test used is multiple linear analysis test and t test. The results in this study indicate that motivation and subjective norms have a positive and significant effect on the intentions of accounting students, while attitudes and perceived behavioral control have a positive and insignificant effect on the intentions of accounting students, and understanding has a negative and insignificant effect on the intentions of accounting students to take accountant certification. professional Chartered Accountant (CA).