This study examines financial factors namely Size, Profitability and Leverage as wellas non-financial factors, namely Industrial Type and Size of Board of Commissionerthat affect the level of disclosure of ISR. ISR (Islamic Social Reporting) is an index ofsocial responsibility disclosure in accordance with Islamic principles. For users ofcorporate reports that Muslims, disclosure of social responsibility is a form ofaccountability to Allah and is also used as one of the sources of information taken intoconsideration. Therefore, the object of observation in this study is Jakarta IslamicIndex (JII), which is an index that describes Islamic stocks in Indonesia. The results ofthis study demonstrate that the Company Size, Profitability, Leverage, Industry Type,and Size of Board of Commissioners has a significant positive effect on the level ofdisclosure of ISR

This research purposes to determine the effect of firm size, growth and media exposure for Corporate Social Responsibility Disclosure. This research uses food and beverage subsector manufacturing companies listed on the Indonesian Stock Exchange (IDX) in 2014-2018. The total number of companies used as as sample is 8 companies The result of simultant test, firm size, growth and media exposure has an impact on Corporate Social Responsibility Disclosure. While the result of t test showed a significant positive effect of variable firm size and media exposure on CSR Disclosure. While variable growth showed not significantly effect positive on CSR Disclosure.

Penelitian ini bertujuan untuk mengetahui pengaruh Kejelasan Sasaran Anggaran, Pengendalian Internal, dan Sistem Pelaporan terhadap Kinerja Instansi Pemerintah di Kabupaten Jakarta Selatan. Sampel dalam penelitian ini adalah Kecamatan Jakarta Selatan, yaitu Kantor Kecamatan Cilandak, Jagakarsa, Kebayoran Baru, Kebayoran Lama, Mampang Prapatan, Pancoran, Pasar Minggu, Pesanggrahan, Setiabudi, dan Tebet. Penelitian ini menggunakan analisis regresi linier berganda yang melibatkan 10 Kantor Kecamatan Wilayah Jakarta Selatan sebagai sampel. Data yang digunakan adalah data primer dengan melakukan survei. Pemrosesan data menggunakan analisis regresi linier berganda. Analisis menunjukkan bahwa pengaruh Kejelasan Tujuan Anggaran, Pengendalian Internal, dan Sistem Pelaporan secara parsial dan simultan memengaruhi dan secara signifikan memengaruhi Kinerja Instansi Pemerintah.

This study aims to understand the influence of independent variables (tax service, tax advertising, and zakat policy as reduction of taxable income) on the dependent variable (taxpaying compliance). Partial test results indicate that the variables (X1) and (X2) have a positive and significant influence on tax paying compliance of Muslim individual Taxpayers. The variable significance level (X1) is 0.310, and the variable significance level (X3) is 0,506. Partial testing of advertisement variables of tax equal to 0.014, which indicates that tax advertisement partially has no positive and significant effect to Taxpayer compliance. The statistical testing revealed that the variables (X1, X2 and X3) have a positive and significant influence on the dependent variable (Y). F artihmatic of 29, 395> Ftable of 2.69 with a significance level of 0.000 <0.1 Keywords: Service, Advertising, Zakat Policy, taxable Income, Compliance

This study aims to get information about: 1) How is the implementation of digital zakat finance in Indonesia?; 2) Why do zakat institutions need the Internal Audit role in the implementation of digital finance zakat?. This study is motivated by the development of zakat collection systems such as digital zakat finance system that uses a digital platform. Along with the development of technology, the role of internal audit is also expected to be expanded to the aspect of information technology audit. Internal audit division faces several challenges regarding digital zakat finance. Internal audit division has to ensure the zakat institution already mitigate the significant risk related to digital zakat finance. This study is limited to the audit aspect related to zakat collection system in BAZNAS that used digital platforms such as bank transfer collection system and collection system that collaborated with e-commerce. To achieve the study’s aims, this study uses qualitative methods with literature study techniques that are reinforced by interviews.