This paper aims to evaluate discovery learning technique adopted in sharia accounting course offered. The research was conducted from January-June 2019 at one of three parallel classes for sharia accounting course offered by the Department of Accounting as an optional course for students sitting at the fourth semester. The finding of the research suggests that given the specificity of the courseintegration between sharia and accounting fields, it might be better for the inductive technique of learning such as discovery learning is combined with other techniques such as case study-based learning, project-based learning and the conventional lecturing technique can be maintained to certain degree. Element of discovery learning is useful to stimulate students' activeness in learning process. Case study-based learning will help improve their understanding in terms of calculations and technical accounting of different business contract models known in Islam. Hence, project-based learning helps students to deepen their understanding on the topic of their interest. Finally, maintain a conventional lecturing technique to a certain degree is important as the course contains element of sharia. Sharia principles and concepts are supposed to be taught by instructor in order to avoid misunderstanding of the basic concepts and principles, what allowed and not allowed according to sharia.

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Non cash transactions are a new paradigm in the management of government finance. Non cash transactions are implemented in line with the issuance of the Minister of Home Affairs circular No. 910/1866 in 2017 concerning the implementation of non cash transactions in local governments. This is in accordance with the provisions of Presidential Instruction No. 10 in 2016. The purpose of this study is to investigate the application of non cash transactions by local governments in Indonesia. The results showed that the implementation varies across local governments in Indonesia in terms of when local governments under studied began to implement the system, minimum amount or threshold for the cash transactions allowed by the local governments under studied and types of transactions that have been done under non-cash transactions. The implementation of the non cash system is carried out in accordance with the principles of good governance. This non cash transaction system provides several benefits and constraints in implementing it in local governments

This study aims to evaluate the implementation of non-cash transactions in regional financial management. This research method is a qualitative method with a approach multicase studies. Data collection through interviews,  observation and documentation is then processed through data reduction,  data presentation and drawing conclusions. Data analysis through the Government Internal Control System approach. The informants of this study consisted of regional financial managers. The results showed that the implementation of non-cash transactions was carried out in stages,  there was diversity in implementation,  had an impact on the efficiency of administration time,  budget,  accountability and transparency of cash management and decreased the number of audit findings,  but the implementation of non-cash transactions had not had an impact on the recording process of financial statement transactions. accrual-based,  efficient audit process time,  unorganized administration of financial management accountability,  weak control function of OPD Heads,  lack of stakeholder commitment,  financial management regulations and audits have not been updated,  there are no strict sanctions for violations. The obstacles faced are incomplete banking services,  making requests if the transfer is different from the bank and the length of time for handling the problem.

This study aims to analyze the effect of sukuk and sustainable sukuk on the company's reputation. The population of this study are publicly listed companies on the Indonesia Stock Exchange. The research sample was carried out by sampling using purposive sampling technique, with observations for 3 years. Hypothesis testing in this study using multiple regression analysis and different tests. The results show that sukuk have no effect on the company's reputation, while sustainable sukuk have an effect on the company's reputation. There is no difference between the reputation of the sukuk issuing company and the reputation of the sustainable sukuk issuing company. The results of the analysis of the coefficient of determination show that sustainable sukuk affect the company's reputation by 11.2%.