The quality of financial reports is one of the critical aspects for capital owners in assessing the company's success in its business. Previous research has shown a positive relationship between internal audits and the presentation of quality financial statements. Based on the critical role of the presentation of financial statements, the researchers researched the influence of internal audits on the quality of financial statements. The researcher uses a quantitative approach in answering the problem formulation that set. The sample in this study were 59 employees of the audit department in two manufacturing companies in the city of Bandung. Data analysis used simple linear regression with the results showing a positive influence of internal audit on the quality of financial reports by 50.5%. In contrast, the rest was influenced by other factors not examined. The study results indicate that the better the internal audit is carried out, the better the quality of financial reports.

The study tested the preceding research model to develop theories regarding aspects of authentic leadership and employee coping in public organizations. Researchers conducted a survey on public organizations with 198 respondents whose task is providing services to the community. Researchers used the convenience sampling technique to take samples of respondents who work in public organizations in Bandung, Indonesia. To test the proposed research model, researchers used a non-parametric approach to predict the model of research. The result of this study indicates there is a connection between authentic leadership and psychological vulnerability mediated by proactive coping in uncertain situations, especially during COVID-19. The study result contributes to filling the research gaps, which shows the effectiveness of authentic leadership in encouraging proactive behavior of employees in dealing with stress and reducing the impact of psychological vulnerability on employees of public organizations. The research implication recommends that leaders of public organizations encourage the employees' proactive behavior by providing direct support. Thus, the employees can be more effective in dealing with uncertain situations to decrease the impact of psychological vulnerability.   Received: 17 April 2022 / Accepted: 19 August 2022 / Published: 2 September 2022

This study aims to determine whether tax incentives affect MSME taxpayer compliance during the covid-19 pandemic and how much influence tax incentives have on MSME taxpayer compliance during the COVID-19 pandemic. This study uses quantitative research methods with a descriptive verification approach. The sample in this study is as many as 44 MSME taxpayers registered in one of the KPP cities of Bandung. Data collection techniques using a questionnaire that has tested for validity and reliability. The data analysis technique used to answer the hypothesis is simple linear regression. The results of data analysis are seen from the coefficient of determination to determine the amount of contribution given by tax incentives to MSME taxpayer compliance by 67%. Furthermore, the results of hypothesis testing can see that the t-count value is 9.259, and the t-table value is 2.018. hypothesis-testing means that the t-count value is greater than the t-table (9.259>2.018). Thus the result is that H0 is rejected and H1 is accepted. Therefore, tax incentives have a positive and significant effect on MSME taxpayer compliance during the COVID-19 pandemic.

This paper examines the wealth collector in Surah al-Humazah, where they frequently disregard their obligation to worship God and are continually focused on multiplying their riches until they believe all they acquire could make them eternal. They believe they have abundant wealth, so they easily belittle others. This study employed a literature review method based on Ferdinand de Saussure's semiotic theory approach. The stages of the approach are syntagmatic analysis, paradigmatic analysis, binary opposition, and history confirmation. According to the findings of this study, there is coherence between verses in the Surah al-Humazah when using syntagmatic analysis. Second, wealth collectors are those with immoral tendencies who like to curse and blame. Also, they believe that their fortune would be able to eternalize them, making them hesitant to share. Hence, they threatened with hell huthamah. Furthermore, Surah al-Humazah has a secret message for every Muslim to practice social charity to create harmony among individuals in society.Keywords: al-Humazah; Binary opposition; Paradigmatic; syntagmatic. AbstrakTulisan ini membahas pengumpul harta yang ada dalam surat al-Humazah di mana pengumpul harta sering lalai dengan kewajiban ibadah kepada Tuhan dan selalu terfokus pada cara memperbanyak harta hingga mereka mengira harta yang mereka kumpulkan dapat mengekalkannya, merasa memiliki harta yang banyak sehingga mereka dengan mudahnya merendahkan orang lain. Penelitian ini menggunakan metode studi pustaka dengan pendekatan teori semiotika dari Ferdinand de Saussure dengan langkah yang pertama analisis sintagmatik, kedua analisis paradigmatik, ketiga oposisi biner, keempat mengkonfirmasi sejarah. Hasil dari penelitian ini adalah dengan analisis sintagmatik dalam surat al-Humazah terdapat koherensi antar ayat. Kedua, pengumpul harta ialah mereka yang memiliki sifat amoral yang suka mengumpat dan mencela serta menganggap hartanya dapat mengekalkannya sehingga enggan berinfak akibatnya mereka diancam dengan neraka huthamah. Selain itu surat al-Humazah memiliki pesan tersembunyi, yaitu agar setiap muslim beramal sosial dalam kehidupan bermasyarakat sehingga dalam bermasyarakat terjalin kerukunan antar sesama. Kata Kunci: al-Humazah; Oposisi Biner; Paradigmatik; Sintagmatik.