Sustainable development and its contingency aspects have emerged as a fascinating topic in recent years, particularly for small and medium enterprises (SMEs). Several studies have looked at innovation, technology, and individual contexts, as well as diversification tactics, and found mixed results. Consequently, the purpose of this study is to investigate the impact of SMEs' diversification on their long-term viability. The 180 respondents that took part in the survey were all owners of SMEs from around Yogyakarta Province. The hypothesis was tested using Analysis of Variance (ANOVA), and the results revealed that there were substantial disparities in sustainability among SMEs, depending on their linearity. Furthermore, SMEs that engaged in linear diversification outperformed their non-linear counterparts in terms of profitability. The findings have implications for SME owners who want to ensure their long-term viability by employing the most appropriate approach.

The world is currently dealing with a severe health, economic, and social crisis brought on by the coronavirus disease of 2019 (COVID-19), which has spread quickly. Globally, the COVID-19 epidemic has already had a significant negative impact on the economy and finances. This study investigates the effect of Pandemic COVID-19 on audit fees, audit quality and audit report lag. This study observes the annual reports of 16 Malaysian Islamic from 2016 to 2020. A panel data analysis is used for hypothesis testing. The study found that Islamic banks in Malaysia needed a longer time to issue audit reports during the Covid-19 crisis than before the crisis. However, audit fees and quality are not affected by the Covid-19 crisis. This study is only on data from Licensed Islamic banks in Malaysia. Therefore, this study cannot be generalised to the entire economy of Malaysia.This study is helpful for future researchers in contributing literature to their study and helpful for policymakers to be better prepared to face the risk of future crises.

Financial reporting is one of the primary sources of information about a company. Financial reports must be issued on time to ensure that the users of financial information receive them on time to allow them to make decisions. Delays in issuing financial reports interfere with users of financial information making decisions. This research aimed to identify the effect of Shariah committee composition on the audit report lag of Malaysian Islamic banks. The study quantitatively analysed the financial reporting of 16 Islamic banks in Malaysia from 2011 to 2020. The analysis revealed that Shariah committee expertise and meeting frequency had significant relationships with audit delay. However, Shariah committee independence and size displayed insignificant relationships. The study's findings support the agency theory hypothesis. The results suggest that principal and agent conflict can be relieved by equipping more members of the Shariah committee with accounting and financial knowledge.

Accountability of village funds is still an exciting study because, until now, there are still irregularities found. This research examines the effect of internal control systems, financial information systems, community participation & prosocial behavior on village fund management accountability. The research population is all village government officials in Kapanewon Tempel, Sleman Regency. The objects of this research are 8 Village Governments in Kapanewon Tempel. The sampling method is saturated sampling. Based on the results of the questionnaire distribution, 64 respondents were involved in managing village funds. Village apparatus used as respondents refers to PERMENDAGRI No. 20 of 2018. Data analysis methods are descriptive statistical tests, data quality tests, & hypothesis testing. The results showed that the internal control system, financial information system, and prosocial behavior affected the accountability of village fund management. Meanwhile, community participation does not affect the accountability of village fund management