This study aims to compare the credit risk and profitability of banks in Indonesia. For this, the descriptive-quantitative method is used. The sample collection is based on the purposive sampling method. The study involved 71 Indonesian banks listed on the Indonesian Stock Exchange and Financial Services Authority, both conventional and Sharia. The research data are secondary data that include published results of quarterly financial reports of both conventional and sharia banks obtained from the website of the Financial Services Authority or the official websites of banks. The profitability of banks in making profit is measured by the Return on Assets ratio. The method of analysis used is the paired sample t-test. The results show significant differences in nonperforming loans (NPL) before and after the COVID-19 pandemic in conventional banking. However, there is no significant difference in Sharia banking. Moreover, there is no significant difference in profitability before and after the new normal implementation. This study provides empirical evidence that Indonesia’s banking restructuring policies to anticipate the impact of COVID-19 did not work optimally. The study is expected to help bank managers and the Financial Services Authority as a basis for evaluating the implementation of government policies to restructure the banking system.

This study discusses the effectiveness of the financial performance of Badan Amil Zakat (BAZNAS) in the distribution process of zakat funds (through zakat agents?), namely Jogja Taqwa, Jogja Peduli, Jogja Sehat, Jogja Cerdas, Jogja Sejahtera from 2012-2016. This research that was conducted in BAZNAS Yogyakarta, specifically analyzes the distribution of zakat funds using the Allocation to Collection Ratio (ACR) analysis method. It measures the ability of the zakat institution (BAZNAZ?) in distributing (the zakat fund?) (through zakat agents?) by dividing the total allocation funds to their total collection funds and comparing financial statements for several periods. The results of this study show the levels of effectiveness of zakat distribution of each year, year 2012 shows a "fairly effective" score, year 2013 is at the "effective" level, year 2014 shows an "effective" score, the score level of 2015 was "highly effective" and the analysis shows a "fairly effective" score  in 2016 .

The result was aimed to prove it empirically the effect of financing murabahah, profit sharing financing, intellectual capital, and Non Performing Financing (NPF) on financial performance. The sample in this study was registered sharia banking at the Financial Services Authority for the 2014-2018 period. Data collection techniques in this study used purposive sampling. Methods of analysis of the data used analysis of regression linear multiple. The result of the study financing murabahah have positive significant on financial performance, profit sharing has not effect on financial performance. Capital Employed (B_VACA) and Non Performing Financing (NPF) have a negative effect on financial performance. While Human Capital (iB_VAHU) and Structural Capital (iB_STVA) have not effect on financial performance.

The objective of the research is to examine some factors that influence implementation computer-based accounting information system on Small and Medium Enterprises (SMEs). The study is based on the model proposed by Davis (1989), they are perceived usefulness, perceived ease of use, the attitude toward using, intention in use and actual usage that includes in Technology Acceptance Model (TAM) theory. Computer-based accounting information system in this study was measured by usage of Point of Sales (POS) system. This study used data obtained from individual perception of information system user in Dieng-Mart Swalayan collected from 33 questionnaires. The data were analyzed by regression use SPSS 16.0 software. Study result shows that the implementation of Computer-based accounting information system is influenced by perceived ease of use and attitude toward using which are included in TAM theory.

Tujuan penelitian ini untuk mengetahui pengaruh kepemilikan manajerial, kepemilikan institusional, kepemilikan publik, dewan komisaris, dan komite audit. Pemilihan sampel dalam penelitian ini dilakukan dengan purposive sampling. Berdasarkan kriteria didapatkan 56 sampel amatan. Teknik analisis data yang digunakan dalam penelitian ini yaitu statistik deskriptif, uji asumsi klasik, dan analisis regresi berganda. Hasil analisis menunjukan bahwa secara parsial kepemilikan manajerial tidak berpengaruh terhadap manajemen laba, kemudian kepemilikan institusional dan kepemilikan publik secara parsial berpengaruh negatif terhadap manajemen laba. Sedangkan dewan komisaris berpengaruh positif terhadap manajemen laba. Sementara itu komite audit tidak berpengaruh terhadap manajemen laba.   The purpose of this study was to determine the effect of managerial ownership, institutional ownership, public ownership, the board of commissioners, and the audit committee on earnings management. The sample selection in this study was carried out by purposive sampling method. Based on the stated criteria, obtained 56 samples of observation data. The data analysis techniques used in  this study were descriptive statistics, classical assumption tests, and multiple regression analysis. The results of the analysis show that partially managerial ownership has no effect on earnings management, institutional ownership and public ownership partially have negative effects on earnings management. Meanwhile, the board of commissioners has a positive effect on earnings management. furthermore, the audit committee has no effect on earnings management.