Abstrak: Penelitian ini bertujuan untuk mengetahui peran akuntabilitas dan transparansi laporan keuangan sebagai variabel intervening pada pengaruh literasi keuangan terhadap kepercayaan muzakki pada lembaga pengelola zakat. Populasi dari penelitian ini adalah seluruh muzakki pada Lazismu Uhamka. Metode pengumpulan data dengan menggunakan metode kuesioner. Metode analisis data pada penelitian ini yaitu analisis analisis jalur yang diolah dengan program SPSS 23. Hasil penelitian ini membuktikan bahwa literasi berpengaruh positif dan signifikan terhadap kepercayaan muzakki pada Lazismu Uhamka. Akuntabilitas berpengaruh positif dan signifikan terhadap kepercayaan muzakki pada Lazismu Uhamka. Transparansi laporan keuangan berpengaruh positif dan signifikan terhadap kepercayaan muzakki pada Lazismu Uhamka. Akuntabilitas berpengaruh positif dan signifikan dalam memediasi peran literasi terhadap kepercayaan muzakki pada Lazismu Uhamka. Transparansi laporan keuangan berpengaruh positif dan signifikan dalam memediasi peran literasi terhadap kepercayaan muzakki pada Lazismu Uhamka.

Purpose-This study aims to determine the effect of accountability and transparency of Islamic microfinance institutions on customer trust, with financial performance as an intervening variable in Islamic microfinance institutions, one of the significant microfinance in Indonesia. Methodology This research is a research gap, which tests the hypothesis (hypothesis testing) type causal. The aim is to determine the causal relationship between the independent variable and the dependent variable. The research location used in this study is the Central Java Sharia BTM (Islamic microfinance institution) in Indonesia, which has 36 members. The results of the test indicate that accountability partially influences performance significantly and is positive, while transparency did not significantly affect. Tested together shows the performance variables are influenced by accountability and transparency. While equation 2 contains four hypotheses. It can be concluded that the accountability and performance variables have an insignificant influence on people's trust, but the performance of ROA and BOPO has a significant effect on trust. When you look at the value of the test together, it can be concluded that accountability, transparency, and performance do not affect people's trust. Limitations of the Research-This research is only conducted in a small number of Islamic microfinance institutions in Indonesia. It is exclusively owned by Muhammadiyah NGOs with locations only in Central Java, so research needs to be done in different places. A separate study needs to be done between accountability and transparency on the dependent variable of public trust. Research needs to be done using non-financial performance. The scientific contribution of this research was conducted to connect several research variables from other separate studies and where the research was carried out in Indonesia, especially related to Islamic microfinance institutions.

The purpose of this study is to investigate the effect of moral reasoning on the intention of internal auditors to conduct whistleblowing. The respondents in this study using purposive sampling technique. The researchers choose a sample based on individuals who have work experience as internal auditors for one year and at least 21 years old. This study used a survey method using a questionnaire. The questionnaire was distributed to 70 internal auditors who worked on State University located in Yogyakarta. However, only 56 questionnaires can be used in this study. All questionnaire were analyzed using regression analysis. This study provides empirical evidence that moral reasoning has a positive effect on the intention of internal auditor behavior to blow the whistle.

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