This study aims to (1) To determine the effect of intellectual capital on the profitability of Islamic commercial banks, (2) To determine the effect of company size on the profitability of Islamic commercial banks. (3) To determine the effect of intellectual capital and company size together on the profitability of a Sharia Commercial Bank. The population in this study were 14 Islamic commercial banks in Indonesia. The sampling technique in this study used purposive sampling technique. This study is a study that uses secondary data for research. Secondary data in the form of annual reports and financial reports obtained on the website of each Islamic commercial bank. The conclusions resulting from this study are (1) Intellectual capital affects the profitability of Islamic commercial banks, (2) Firm size influences the profitability of Islamic commercial banks, (3) Intellectual capital and company size together influence profitability.

The objective of this research is to examine the influence of the structure of assets and sales growth rate, both simultaneously and partially, toward the capital strucuture (empirical study on listed companies from the manufacturing sector at the Indonesia Stock Exchange). Years of observation of this research is 2008-2010. This type of research is a descriptive verificative. The data type used is secondary data gotten from the capital market reference center at the Indonesia Stock Exchange. The research method used in this research is purposive sampling method. Based on the criteria be obtained 114 companies as sample. The hypothesis is tested by using multiple linear regression analysis. The result of this research show that (1) the structure of assets and sales growth rate simultaneously have influence toward capital structure, (2) the structure of assets has positive influence toward capital structure, and (3) sales growth rate has positive influence toward capital structure.

This study aims to examine the effect of Local Revenue, Special Allocation Funds, and Area Size on Capital Expenditures. The data used in this study are secondary data obtained from the Aceh Financial Management Agency. The unit of analysis in this study is the 2014-2018 Regency/City Budget Realization Report. The sample in this study was Aceh Province consisting of 23 Regencies/Cities. The analysis technique used is multiple linear regression using SPSS 24. This study uses the independent variables Regional Original Revenue, Special Allocation Funds, and Area and the dependent variable Capital Expenditure. The results of this study indicate that in the simultaneous testing (F test), the variable Local Revenue, Special Allocation Funds, and Area Size have a significant effect on capital expenditure. . In the partial test, the variable of Original Regional Revenue, Special Allocation Funds, and area size affect capital expenditure.

This study aims to determine the suitability of the Assesment Ratio (AR) in each subdistrict of Banda Aceh based on the regulations set by Directorat General of Taxes and to find out the existence of intervals for Tax Object Sales Value (NJOP) assignment in Banda Aceh based on the standards set by the International Association of Assessing Officers (IAAO) . The method used in this study is descriptive quantitative by testing ASR for ratio studies, measurement of central tendency, and measurement of variability. The results of this study showed that during the 3 research assessment ratios (AR) in each sub-district in the city of Banda Aceh, which consisted of 9 sub-districts all were below the standard recommended by the Director General of Taxes and the IAAO or under-assessment so that a reassessment was needed.

This study aims to determine the effect of the village apparatus competence, internal control systems, and the use of information technology on the accountability of village fund management in the Village Government in Aceh Besar District. Data was collected by distributing 86 research questionnaires to respondents, namely the Village Treasurer or Finance Officer, the questionnaires which as many 86 questionnaires were completely answered. Determination of the sample using simple random sampling technique and analyzing the data using multiple linear regression model with SPSS version 28 program. The results of this study based on the responses received from 86 respondents indicate that (1) the competence of village officials affects the accountability of village fund management, (2) the internal control system affects the accountability of village fund management, (3) the use of information technology does not affect the accountability of village fund management, (4) the competence of the village apparatus, the internal control system and the use of information technology simultaneously affect the accountability of village fund management.