The purpose of this study is to measure the performance of the National Zakat Agency (BAZNAS) by using financial ratio analysis in this case cost efficiency in the Islamic accountability review. This research uses a combination of qualitative and quantitative methods. Data collection was carried out by means of documentation. The data analysis method used is an inductive and deductive frame of mind. Secondary data obtained through the baznas.go.id website regarding BAZNAS financial reports for the years 2012-2019. The results showed that the efficiency level of BAZNAS using the Operational Cost Ratio to Total Amil Rights obtained efficient results, then the efficiency level of BAZNAS using the Operational Cost to Total Collection ratio obtained efficient results, but the efficiency level of BAZNAS using the Ratio of Human Resources Costs to Total Collections resulted in inefficient. Suggestions for BAZNAS should pay more attention to the problem of cost efficiency in terms of Islamic accountability, namely accountability to Allah SWT, accountability to fellow humans, and accountability to nature.

This research aims to determine the influence of accounting conservatism, sharia-based social performance disclosure and company size both partially and simultaneously against earnings response (earnings response coefficient). Empirical study of Sub- sector property and Real Estate companies registered in ISSI on Indonesia Stock Exchange period 2015-2018. The method used is descriptive and verification method with quantitative data. The data collection technique used non-participating observation. The results concluded that partially accounting conservatism was positively and significantly influential on the earnings response, sharia-based social performance disclosure has a positive and significant effect on earnings response, company size positively and significantly affects the earnings response and the simultaneous conservatism of accounting, sharia-based social performance disclosure and company size together have a positive and significant impact on the earnings response.

ABSTRAK   Pembatasan sosial memiliki dampak terhadap metode pembelajaran. Metode pembelajaran jarak jauh berbasis online menjadi prioritas utama dalam situasi pandemi saat ini. Youtube dapat menjadi salah satu opsi  bagi pelajar untuk membantu  mereka di dalam memahami dan meningkatkan kemampuan akademik tanpa ada batasan apapun. Kemudahan akses serta beraneka macam konten yang terdapat di youtube menjadikan youtube semakin populer terutama bagi kalangan peenduduk berusia muda. Selama ini konten yang ada pada youtube mayoritas berisi konten yang bertemakan entertainment ataupun berita. Selain entertainment ataupun berita, konten youtube juga dapat berisi dengan konten yang bertema pendidikan. Metode deksriptif kualitatif digunakan dalam penelitian ini. Tujuan dilakukannya penelitian ini adalah untuk mengetahui apakah media youtube dapat menjadi opsi yang dapat digunakan untuk menunjang pembelajaran di Indonesia. Data yang dikumpulkan menggunakan studi literatur. Literatur-literatur yang terkumpul kemudian dianalisis dengan memahami bagaimana interpretasi penulis untuk mengetahui sudah tepatkah media youtube digunakan di Indonesia sebagai media penunjang dalam proses belajar. Hasil penelitian menunjukkan bahwa youtube dapat menjadi media pembelajaran yang tepat di Indonesia dan perlu disertai dengan pembangunan infrastruktur teknologi informasi serta komunikasi Kata kunci : Pendidikan, Teknologi, Youtube   ABSTRACT   Social restrictions have an impact on learning methods. Online-based distance learning methods are a top priority in the current pandemic situation. Youtube can be an alternative learning tool in Indonesia. Ease of access and various kinds of content on YouTube make YouTube more popular, especially for young people. So far, the majority of content on YouTube contains content with the theme of entertainment or news. In addition to entertainment or news, YouTube content can also contain educational-themed content. The qualitative descriptive method in this study with the aim of finding out whether youtube media can be an option that can be used to support learning. The data were collected using a literature study. The collected literature is then analyzed by understanding how the author's interpretation is to find out whether youtube media is used in Indonesia as a supporting medium in the learning process. The outcome of the study, YouTube can be the right learning media in Indonesia and necessary accompanied by the development of information and communication technology infrastructure Keywords: Education, Technology, Youtube