Kualitas audit di Indonesia pada saat ini sedang mengalami penurunan dengan munculnya beberapa kasus gagal audit dalam beberapa laporan keuangan untuk perusahaan yang listing di Bursa Efek Indonesia (BEI). Kasus gagal audit yang muncul terlebih dilakukan oleh beberapa Kantor Akuntan Publik (KAP) 4 besar (big four) di Dunia. Penelitian ini bertujuan untuk mengetahui pengaruh rotasi auditor, audit tenure, dan reputasi KAP terhadap kualitas audit. Sampel dalam penelitian ini adalah perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2016 – 2018 yaitu sebanyak 189 perusahaan yang terpilih menjadi sampel dengan menggunakan teknik purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah Regresi Logistik dengan tingkat signifikansi sebesar 5%. Hasil pengujian hipotesis menunjukkan bahwa rotasi auditor berpengaruh negatif terhadap kualitas audit, reputasi KAP berpengaruh positif terhadap kualitas audit, sedangkan audit tenure tidak berpengaruh terhadap kualitas audit.

Indonesia is one of the most populous Muslim countries, so it has a very large potential for zakat. The types of zakat in Indonesia are zakat fitrah and zakat maal, over time zakat maal has developed what is known as contemporary zakat in the form of professional zakat, stock zakat, investment zakat, deposit zakat and the like. Each type of zakat collected is expected to have the potential to improve the economy and prosper the people. Zakat shares in Indonesia have the distribution of funds from companies or individuals based on the results of company profits and share profits where this profit is given to mustahik. So from this research on the management of stock and investment zakat, the authors found that related problems are still found to be low awareness of shareholders and investors to pay their zakat. This study aims to explain the management model of stock and investment zakat, and analyze the stock and investment zakat program in Baznas DKI Jakarta Province. The method used is a qualitative descriptive approach, the data sources used are through previous research, books, and the results of interviews with resource persons who understand zakat shares and investments. The results obtained by Baznas DKI Jakarta Province in managing stock and investment zakat using the theory of Yusuf Qardhawi and in an effort to increase muzakki or investors of Baznas DKI Jakarta Province. AbstrakIndonesia merupakan salah satu negara berpenduduk muslim terbesar, sehingga memiliki potensi zakat yang sangat besar. Jenis-jenis zakat yang ada di Indonesia adalah zakat fitrah dan zakat maal, seiring berjalannya waktu zakat maal telah berkembang yang dikenal dengan istilah zakat kontemporer berupa zakat profesi, zakat saham, zakat investasi, zakat deposito dan sejenisnya. Setiap jenis zakat yang terkumpul diharapkan memiliki potensi untuk meningkatkan perekonomian dan mensejahterakan umat. Zakat saham di Indonesia memiliki pembagian dana dari perusahaan atau perorangan berdasarkan hasil keuntungan perusahaan dan keuntungan bagi hasil dimana keuntungan ini diberikan kepada mustahik. Maka dari penelitian tentang pengelolaan zakat saham dan investasi ini, penulis menemukan permasalahan terkait masih rendahnya kesadaran pemegang saham dan investor untuk membayar zakatnya. Penelitian ini bertujuan untuk menjelaskan model pengelolaan zakat saham dan investasi, serta menganalisis program zakat saham dan investasi di Baznas Provinsi DKI Jakarta. Metode yang digunakan adalah pendekatan deskriptif kualitatif, sumber data yang digunakan adalah melalui penelitian terdahulu, buku, dan hasil wawancara dengan nara sumber yang memahami zakat saham dan investasi. Hasil yang diperoleh Baznas Provinsi DKI Jakarta dalam mengelola zakat saham dan investasi menggunakan teori Yusuf Qardhawi dan dalam upaya meningkatkan muzakki atau investor Baznas Provinsi DKI Jakarta.

Islamic banking is currently growing and continues to have positive growth in recent times. Although the development is very rapid, it is still quite difficult for Islamic banking to compete with conventional banking. The study aimed to analyze the effect of the variables of religiosity, reputation, and location on the decision of Generation Z to use Islamic banking, especially in Jakarta. The data collection technique used a purposive sampling technique with 91 Islamic bank customers. The data analysis technique with SmartPLS 3.2 software. The results of the study are as follows (1) The religious variables have an insignificant effect on the decision to use Islamic banks, (2) the reputation variable has a significant effect on the decision to use Islamic banks, and (3) the location variable has a significant effect on the decision to use Islamic banks. The limitations of the study where the researcher only uses three independent variables and relatively small because it is only Generation Z in Jakarta. Hopefully, the research will be helpful for Islamic banking to take action to continue to improve its reputation and increase the distribution of bank locations to reach more people.  

Vocational high school (SMK) is designing to set student ready to work after their finish

Users of wadiah savings accounts are more desirable in Islamic banks, this can be seen from the amount of wadiah savings in the financing data and third party funds of Islamic commercial banks in Islamic Banking Statistics 2020. The increase in users of wadiah savings accounts occupies 1.2% compared to mudharabah savings. The purpose of this study was to determine student perceptions of service quality and promotion of interest in using wadiah contracts in Islamic banks. This analysis uses service quality and promotion as independent variables. The dependent variable is interest. The sample of this research is students who have savings at Bank Syariah Mandri, Bank Negara Indonesia Syariah and Bank Rakyat Indonesia Syariah. Collecting data using a questionnaire that was distributed directly as many as 100 questionnaires. The method used in this research is multiple linear regression analysis, with hypothesis testing t test and f test. The results of this study indicate that service quality has a significant positive effect on interest, while promotion has a positive but not significant effect on interest. For service quality and promotion together have a significant positive effect on interest. The results of this study in the future contribute to the increase in Islamic bank customers through the use of wadiah contracts by improving the quality of services they have and increasing the promotions created.