Purpose: This research examines the effect of Perceived Ease of Use (PEOU), Perceived Usefulness (PU), religiosity, and company image on intention to use Sharia fintech for donation among Indonesian young consumers. Methodology: This study used a quantitative method with data collection techniques using an online questionnaire. Respondents filled out the questionnaire based on the Likert scale from 1 (strongly disagree) to 4 (strongly agree). The questionnaire was distributed and collected in less than one week, from 26th March 2021 to 29th March 2021. The ideal sample is five times higher than the number of indicators. The number of indicators is 20, so the ideal sample is 100 or more. This study has successfully collected 206 respondents. However, 13 respondents filled the same scale for all questions, so 193 is chosen as data analysis. The valid data were analyzed through Structural Equation Modeling Partial Least Square (SEM-PLS). Findings: This research shows the intention to use Sharia fintech to pay donations influenced by perceived usefulness (PU) and religiosity. In contrast, perceived ease of use (PEOU) and image are not positively related to the intention of using Sharia fintech for donation. Practical Implication: Religiosity and PU positively influence the interest in using Sharia fintech to pay donation. So, it is expected for fintech to comply with Sharia compliance and still comply with regulations from the OJK and DSN related to legality aspects. Furthermore, fintech startups and developers can build a more user-friendly application. Originality: This research is a replication-based model and is adapted from published research. The originality in this research is in the respondent who young generation. Intention to pay donation using fintech Sharia is the main focus to be researched. This primary focus has not been being researched beforehand.

Now adays, the world is still struggling in dealing with Covid-19 and all the effects it causes. This condition has many impacts, including on the socio-economic sector and can be overcome by increasing zakat income. Given the extremely dangerous nature of the transmission of the corona virus, WHO recommends the use of digital money. This also applies to the payment of zakat through e-zakat (online payment of zakat). This study aims to determine the factors that influence Muzakki's decision to pay zakat online.This study uses a younger generation as a sample because of its role as the largest internet users who are able to easily learn the latest technology. This research contributes to providing new insights regarding the factors that influence consumers in using e-zakat. This research has implications for amil zakat institutions to innovate through e-zakat services and improve their services so that more consumers can serve so that the number of users will increase. Research instrument used to obtain data was a likert scale questionnaire. The research model used is the Structural Equation Model (SEM) and analyzed using PLS to test the measurement model and the structural model simultaneously. Based on the results of hypothesis testing, e-wom and religiosity have a positive effect on the decision to pay zakat. Meanwhile, the intention variable proved insignificant in moderating the relationship between e-wom and religiosity towards the decision to pay zakat online. Keywords: e-wom, religiosity, intention, decision

Company information disclosed in a financial statement is used as a reference by investors to assess corporate risk and investment-related decision-making. The higher the risk is, the higher the cost of debt (COD) demanded by an investor. This study investigates the influence of accounting information quality and the characteristics of the board of directors manifested in the report of the board of directors, which is a narrative report drafted by the board of directors, in the company's annual report on COD. The sample used is 106 nonfinancial companies listed on the Indonesia Stock Exchange between 2014 and 2015. The method used is a mixed method in terms of data collection. Quantitative data from annual reports and qualitative data from the report of the board of directors were analyzed by quantitative content analysis. The results of this study reveal that the quality of accounting information as measured by the earnings income has a significant negative effect on COD; however, if it is measured by earnings, predictability does not affect COD. In addition, the report of the board of directors has a significant positive effect on COD. These results indicate that COD is influenced by both accounting information in the financial statement and also by nonaccounting factors, i.e., characteristics of the board of directors, which is reflected in the report of the board of directors in the annual report.