The less than optimal regulation of zakat companies in sharia banking in Indonesia has been salient to the background of this research. This study aims to examine the influence of zakat and Islamic corporate social responsibility (ICSR) to the reputation and performance of companies. Sample data was selectively gathered from 10 sharia banks in Indonesia from 2011 to 2014. Normality test and logistic regression are used to test the effect of zakat on company reputation, the influence of ICSR on company reputation, the influence of zakat on company performance, and the influence of ICSR on corporate performance. The results show that zakat has a positive influence on and is significant to a company's reputation, that ICSR has a positive influence on and is significant to a company's reputation, that zakat has a positive influence and significant impact on the performance of a company, and that ICSR has a positive relation, but no significant effect on company performance. These findings indicate the importance of paying zakat and ICSR as a business strategy for the sharia banking market in Indonesia today. Keywords: zakat, Islamic corporate social responsibility, company performance

Objectives. This study aims to examine Reskino's (2022) heptagon fraud theory, which encompasses seven dimensions: pressure, opportunity, rationalization, competence, arrogance, culture, and religiosity.Design/method/approach. Data was collected through purposive sampling, wherein questionnaires were distributed to auditors in DKI Jakarta. A total of 117 respondents completed the questionnaires, and subsequently analyzed using SEM-PLS.Result/findings. The results show that pressure, opportunity, rationalization, and competence do not have a significant impact on detecting fraudulent financial statements. On the other hand, arrogance, culture, and religiosity are revealed to exert a strong influence in this regard.Theoretical contribution. This study represents the inaugural examination of the most recent fraud theory, known as the fraud heptagon theory, formulated by Reskino (2022). The primary aim is to address the existing gap in the literature, which lacks an explanation for fraud occurrences attributed to religious and cultural factors.Practical contribution. The anticipated outcome of this research is to provide valuable insights that could serve as input for regulators in formulating regulations that consider the influence of religion and culture.Limitations. This study solely relies on primary data gathered from the perspectives of auditors operating in the DKI Jakarta region. Consequently, the research scope is limited, making it inappropriate to generalize the findings to auditors outside the DKI Jakarta area.

Studi ini mengkaji kecenderungan fraud melalui perilaku tidak etis sebagai mediator. Penelitian ini merupakan penelitian kuantitatif. Data dikumpulkan melalui kuesioner terstruktur dari 118 responden staf keuangan yang bekerja di perbankan syariah dan asuransi syariah di DKI Jakarta. Metode analisis data yang digunakan adalah Partial Least Square (PLS) -SEM dengan bantuan alat analisis data SmartPLS 3.0. Temuan dari penelitian ini menunjukkan adanya hubungan yang signifikan antara kompetensi dan moralitas individu terhadap perilaku tidak etis. Kompetensi dan moralitas individu tidak berpengaruh signifikan terhadap kecenderungan kecurangan. Perilaku tidak etis berpengaruh signifikan terhadap kecenderungan kecurangan. Selanjutnya kompetensi dan moralitas individu berpengaruh signifikan terhadap kecenderungan kecurangan melalui perilaku tidak etis. Penelitian ini menyimpulkan bahwa seseorang memiliki kompetensi yang cukup, maka akan menjauhkannya dari perilaku tidak etis sehingga kecenderungan kecurangan dapat dihindari. Selain itu, moralitas individu perbankan syariah dan staf keuangan asuransi syariah dapat mencegah perilaku tidak etis sehingga kecenderungan fraud dapat diminimalisir secara signifikan.

This study aims to explain the possibility of financial statement fraud based on the pentagon’s fraud perspective. The research uses a quantitative approach using secondary data. The research population is in the form of banking companies listed on the Indonesia Stock Exchange in 2020-2021; Sample selection in the form of purposive sampling. The results showed that financial stability, independent commissioners, change in auditors and change of directors, frequency photo CEOs have an insignificant positive effect on the potential for financial reporting fraud. The results of the moderation variables show that the size of the company is able to strengthen the positive influence of independent commissioners, but has not been able to moderate the influence of financial stability, change of auditors, change of directors and frequency photo of CEOs on the potential for financial reporting fraud.

This study aims to test the role of strategic management in improving the quality of accounting information system. Subject of this research is an insurance company in Indonesia with the number of samples of 35 insurance companies. Sample is an insurance companies consisting of life insurance companies, general insurance companies and state-owned insurance companies in Indonesia are listed in Financial Services Authority The results of statistical tests show that the influence of strategic management on the quality of accounting information systems is significant. Thus it is concluded that the Strategic Management affect the quality of accounting information systems. Implementation of Strategic management in improving the quality of accounting information systems can be done by adopting changes in policies and rules both coming from internal and external environment. Furthermore, information systems can describe the mission and support the organization's goals to achieve competitive advantage The research of strategic management on accounting information systems in insurance companies has not been much studied and currently still requires in-depth study on the role of strategic management on the quality of accounting information systems. With different times and places make this research different research instruments with indicators that match the phenomenon that occurs today so that it can answer the problems that occur. Key words: Strategic Management, Quality of Accounting Information System, Value Added, Performance of the company