<p>Technological developments and digitalization in all sectors including the industrial sector force all industry players to follow if they want to survive. Behind the digitalization that targets all aspects of transactions, as a Muslim, there are basic rules that must still be used as guidelines, including not forgetting the aspects of sharia in dealing with it especially in the current era of globalization. This study will examine how e-commerce business as part of the industrial revolution synergizes with Islam which is implemented in the form of simple Islamic financial planning. Using ethnography studies and adjoining case study methods this study investigates two participants as micro-entrepreneurs who implement e-commerce. The results of the study prove that micro-entrepreneurs in the e-commerce business have implemented Islamic financial planning in a simple way through the allocation of specific budgets for worship needs such as zakat, infaq and alms in their financial planning.</p><p>Perkembangan teknologi dan digitalisasi di semua sektor memaksa semua pelaku industri untuk mengikutinya jika ingin tetap bertahan. Di balik digitalisasi yang menyasar semua aspek transaksi, sebagai seorang muslim ada aturan dasar yang tetap harus dijadikan pedoman, di antaranya tidak melupakan aspek syariah dalam bermuamalah apalagi di era globalisasi saat ini. Penelitian ini akan mengkaji bagaimana bisnis e-commerce sebagai bagian dari revolusi industri bersinergi dengan Islam yang diimplementasikan dalam bentuk perencanaan keuangan Islam secara sederhana. Menggunakan studi etnograpi dan metode studi kasus yang berdampingan penelitian ini mengobsevasi dua partisipan sebagai pelaku usaha mikro yang menerapkan e-commerce. Hasil penelitian membuktikan bahwa pelaku usaha mikro dalam bisnis e-commerce telah menerapkan perencanaan keuangan Islam secara sederhana melalui pengalokasian anggaran khusus untuk kebutuhan ibadah, seperti zakat, infak dan sedekah dalam perencanaan keuangannya.</p>

Ethics has always been an interesting issue to discuss in any discussion related to the professionalism of the world of accounting and auditing. Public scepticism towards the accounting profession is quite reasonable since there are not a few auditors and public accountants involved with financial scandals. Money for an individual is like a double-edged knife, on the one hand, it is a need, but it can also be a root of greed, no exception for an auditor. Therefore, this study aims to determine the effect of love of money on the ethical perceptions of public auditors. Whether there is an influence of the love of money on the ethical perceptions of public auditors and how does this affect it when faced with one’s religiosity and gender. Using the object of the research of auditors who are members of the public accounting firm in Semarang city, this research succeeded in collecting a sample of 43 auditors with the criteria of having had at least three years of experience as an auditor. The results prove that love of money has a direct effect on the ethical perceptions of public auditors. However, when the feeling of love of money is faced with religiosity and gender, it does not significantly influence auditors’ ethical perceptions. Therefore, it can be concluded that love of money is one’s attitude in general which is reflected in the behaviour of an auditor so that one’s love of money can directly influence an auditor’s ethical perception. Keywords: Love of Money; Religiosity; Gender; Ethical Perceptions

Purpose – This study aims to determine the effect of financial literacy and financial efficacy on financial management.Method – Using mixed methods, namely quantitative and qualitative, this study managed to collect a sample of 307 respondents.Result – This research provides evidence that the level of a person's financial knowledge can affect his financial management as well as his financial satisfaction, with these results directly this research strengthens the evidence that gender does not affect financial management. it's the habits or behaviors that lead someone to act.Implication – This research can be used to understand behavioral financial management in individual level.Originality – Many studies show that a society with good financial literacy will have an impact on the formation of a financially independent society. However, the problem here is that there is still discrimination against women regarding financial management. Basically, whether or not they are able to manage finances is not based on gender but on the behavior of the individual. To strengthen this, research is present to prove that individual behavior which includes the level of financial knowledge and financial satisfaction affects their financial management.

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