This study aims to analysiss and examine the effect of the financial performance and good corporate governance on sustainability report. Financial performance is measured using ROA. Good corporate governance mechanisms used are managerial ownership, independent commissioner board, board of directors and independent audit committee. The population is state-owned companies listed in the Indonesia Stock Exchange during 2011-2014. A purposive sampling method is used as a sampling method and 13 companies are selected as samples. A multiple linear regression analysis using SEM-PLS program is employed as a data analysis tool. The results show that the ROA, the board of directors, and audit committees affect sustainability reports; while managerial ownership and independent board do not affect sustainability reports. The implication of the results of this study is that sustainability report disclosure issues can be solved by increasing ROA, the board directors, and audit committess. Therefore, BUMN must pay attention to these three things in order to increase the disclosure of its sustainability report.

Today, in Sharia Finance Sector, there was some a new model of sharia finance based on Financial Technology, it is called Islamic Financial Technology (I-Fintech). In other side, A Generation Z comes up as consumer of I-Fintech in the future. There is a big question like “do Generation Z accept I-Fintech in the future?”. Using Technology Acceptance Model with 3 proxy, it is Perceived Usefulness, Perceived Ease of Use, and Attitude Toward Using. The result of this research show that Perceived Usefulness and Perceived Ease of Use affect on Attitude Toward Using I-Fintech. The conclusion is Generation Z’s perceived on I-Fintech are depend on its usefulness and ease of use. This result implied on the development focus of I-Fintech in the future.

Purpose This study aims to explore the factors that can encourage Generation Z to continue using Zakat, Infaq and Sodaqoh (ZIS) digital payments. The factors used to determine the behavioral intention (BI) of Generation Z are adoption readiness (AR), perceived risk (PR), trust (TR) and personal innovativeness (PI). Design/methodology/approach AR (reflected by facilitating condition, social influence, ease of use and usefulness), PR (security risk and privacy risk), PI, TR and BI were tested using structural equation model (with smart PLS analysis tool). Findings AR and BI are influenced by PI. In addition, BI is also influenced by TR, where TR will increase if risk can be minimized. This study was not able to prove the role of risk on BI. Research limitations/implications This result focuses on Generation Z, so future research can compare results between generations. In addition, regulations between countries can affect the results of similar research, and factors that have not been used in this study can be used for future research. Practical implications The results show that several reflective models of AR and PR. By adding the TR factor, this study can be used to understand the attributes of the acceptance of the ZIS digital payment model. On the other hand, this research has practical implications for the success of cashless ZIS payment transactions. Originality/value The model in this study develops an existing acceptance model and uses this model in the ZIS digital payment for Generation Z.

Technological developments encourage people to make changes in their lives. The emergence of various kinds of online payment systems has made human life easier in completing various transaction activities. With online payment technology, ZIS payment activities can be done cashless. The respondents in this study were Generation Z. This research’s testing is using SMART PLS 3.0. Generation Z has several factors that are considered to be intense in using ZIS online Payment. To be able to continue to be intense, one of them is by increasing trust in ZIS online Payment. Trust owned by Generation Z is driven by the factors of Risk, Ease of Use, Usefulness, and Social Influence. The implication of the results of this study is that by increasing the ZIS online Payment movement in the future, ZIS transactions will be faster and the ability of the Amil Zakat, Infaq, and Shadaqah bodies to collect ZIS funds will also increase.