To guarantee the application (software) Selection Promotion Preferment is free from errors, testing is needed to test the quality of the application. This application has a problem when delete data, then the application will be tested with the Equivalence Partition-based Black Box Method thoroughly regarding the use, benefits, and results found from the use of the software. In testing the software Selection Promotion Preferment using Weight Product Method consists of 6 forms. Equivalence Partition-based Black Box method tests the quality of the application that will be carried out by testing software documentation with the discovery of errors on each form that is divided into three error models, namely errors in Function, Data Structure and Interface. The results of this test, to ensure the quality of the Selection Promotion Preferment application is free from errors by finding unintentional errors in the Selection Promotion Preferment application.

<p><span style="font-family: Times New Roman; font-size: medium;">The growth of zakah, donation/charity increases every year, though still far from zakah potential estimated by various research institutions. The collection and distribution of zakat, donation/charity is accountably reported to the public in the form of financial statements based on the principles of accountability and transparency. Accountability is associated with the fulfillment of the muzaki expectations to gain and enlarge  benefits perceived by mustahik. Transparency is manifested in the publication of the financial statements were prepared based on the financial standards and audited by an independent institution. Transparency and accountability in  the  dimension of Islam not only worldly but also hereafter, be accountable to Allah SWT. The established of PSAK (Statement of Financial Accounting Standards) 109 at the end of 2011 as the accounting standards of  the organization of zakah and donation/charity in Indonesia became a binding foundation for preparing financial statements. This paper describes the application of accounting standards on financial statements of zakah institutions to measure the fulfillment of accountability and transparency, by comparing the reports before and after PSAK 109. The results of this study hopefully will give the contribution to the zakat management organizations in completing the public's expectations in the optimization benefits.</span></p><p><span style="font-family: Times New Roman; font-size: medium;"> </span></p><strong><em>Keywords:</em></strong><em> management of zakat in Indonesia, accountability, transparency, accounting standards, the financial statement.</em>

This research aims to determine the effect of internal and external factors on bank lending. The independent variables analyzed were Third-Party Funds (DPK), Capital Adequacy Ratio (CAR), CASA ratio, BI rates, and inflation. While the dependent variable in this study is bank credit distribution. This research was conducted by taking secondary data through the publication of Bank Indonesia (www.bi.go.id), the Financial Services Authority (www.ojk.go.id), and Bureau Van Dijk (www.orbis.bvdinfo.com). The population in this study are banks listed on the Indonesia Stock Exchange (IDX). A sampling of this study was conducted using the purposive sampling method, which amounted to 15 banks with the largest assets in Indonesia in 2018. The research period used is based on annual banking reports, 2011-2018. This research is a quantitative study using the FEM (Fixed Effect Model) method. The results of this research indicate that the variable of Third-Party Funds, Capital Adequacy Ratios, CASA ratio, and Inflation is significantly effective towards the distribution of credit banking partially. On the other hand, the variable BI rate is not significantly effective to the distribution of credit banking. Meanwhile, DPK, CAR, CASA, BI rates, and inflation simultaneously have a significant effect on the distribution of credit banking.

<p align="center"><strong><em>ABSTRACT:</em></strong></p><p><em>Strengthening middle-class prosperity in Indonesia raises the tourism industry, especially the umrah travel agency. Government regulations on waiting periods of pilgrimage have contributed to the increase of umrah pilgrims. In gaining market share, the umrah travel industry proclaims a low-price strategy. umrah travel industry is faced with the challenge of cost management and cost allocation so that the cost of goods calculation is more accurate.</em></p><p><em>This study aims to propose the calculation of cost of services by the method of Activity Based Costing (ABC) in XYZ Travel company. Activity Based Costing is a method of allocating cost based on activity so as to produce the calculation of cost of goods more appropriate. This study explains the basic concepts of ABC and compares it with the traditional product costing methods already applicable in XYZ Travel.</em></p><p><em>The method used in this research is descriptive method with qualitative approach. The data used are secondary data in the form of financial statements supported by observation and interview with XYZ Travel management. The study was conducted on the costs incurred in the umrah travel industry according to 2016 financial data on the available umrah packages.</em></p><p><em>The results showed the difference between the cost of travel services industry umrah ABC method with the traditional price according to XYZ Travel. The difference between the cost of services for package type of two, three, and four of Rp 4,716,008, Rp 4,637,716 and Rp 4,502,774. The average cost of travel services umrah XYZ Travel increased after using the Activity Based Costing method. Increase or decrease in cost of services affects the difference in price offered to consumers. XYZ Travel company management is advised to consider using Activity Based Costing method as it can assist management in allocating more accurate cost.</em></p><p><em>                                                                                        </em></p><p><em>Keywords: Umrah Travel Industry, Cost of Services, Activity Based Costing</em><em></em></p>