The purpose of this study is to reveal how the financial report accountability model of the Probolinggo district mosque actually is. In addition, this study also seeks to elaborate on the concept of maqashid sharia as part of the reference in realizing financial reporting accountability. This research is qualitative research with an interpretive paradigm of a phenomenological approach. The data source for this research is the primary data source obtained from three key informants, and the results of field observations and supported by other literature data. The results of the study show that the accountability of the financial reports of the Great Mosque of Probolinggo Regency has been well managed through the input, process, and output stages starting from planning, implementing, organizing, and controlling. But sometimes, the implementation process is not optimal. The practical implication is the accountability of financial reports with the five principles in the maqashid sharia concept, namely hifdz ad-din, hifdz an-nas, hifdz al-aql, hifdz al-mal, and hifdz an-nasb can overcome several obstacles that are useful to produce better accountability again in the future. The theoretical implications of this study contribute new understanding to explain and improve existing theories regarding the concept of mosque accountability.

Research aims: This study aims to determine the effect of intellectual capital on market performance with profitability as a mediating variable and the Maqashid Sharia Index (MSI) as a moderating variable in an empirical study of Indonesian Islamic banks.Design/Methodology/Approach: This research utilized descriptive quantitative and explanatory methods to explain the relationship between variables. The research population covered all Islamic commercial banks registered with Bank Indonesia (BI), totaling 14. Purposive sampling was applied to determine the research sample. This study employed both primary and secondary data sourced from the government’s published documents, comprising the annual reports and the financial statements of Islamic commercial banks from 2017 to 2019. Path analysis and Moderated Regression Analysis (MRA) were run to analyze the data.Research findings: In conclusion, all variables had a positive and significant relationship. The mediating variable significantly impacted the dependent variable, and the moderating variable also influenced the relationship between intellectual capital and market performance.Theoretical contribution/Originality: Well-managed intellectual capital could produce work efficiency, affecting the quality of individual performance and directly impacting company performance. Good profitability in the company could foster a high level of trust in investors, affecting the provision of capital and improving company performance. Maqashid sharia is crucial in making decisions, especially for Islamic banks; efficient decisions could improve company performance.

The purpose of this study has an orientation to analyze the effect of the use of Information Technology, Human resources competence, and periodic audits that are moderated in the realization of Financial Accountability Bottopenno village fund in Majauleng District Wajo. In order to achieve the formulated research orientation, this study uses quantitative research with descriptive paradigm. Sources of data used are primary data obtained through the distribution of questionnaires and secondary data obtained through the internet and district data. Methods of analysis exist using multiple linear regression and Moderated Regression Analysis (MRA). The results revealed that the use of Information Technology and Human Resource competence has a positive and significant influence on the financial accountability of the village fund. Periodic audits can also be a moderator between the positive and significant influence of information technology utilization and Human Resource competence on financial accountability of village funds.

The study aims to determine and analyze the application of corporate social responsibility accounting at PT Kawasan Industri Makassar (Persero). This research is qualitative with a descriptive analysis approach. The results of the study indicate accounting practices (recognition, measurement, presentation, and disclosure) of the costs of corporate social responsibility by PT Kawasan Industri Makassar (Persero) are under the Basic Framework for the Preparation and Presentation of Financial Statements (KDPPLK). PT Kawasan Industri Makassar (Persero) already has a specific financial report that refers to SAK ETAP, which is oriented to the non-profit sector by establishing a Small Business and Cooperative Development Unit, which is now called the Partnership and Community Development Program Unit (PKBL) which has been edited by Public accounting firm. There are no normative rules related to the cost accounting for CSR and the importance of environmental and social factors, so the findings of this study have practical implications for other business actors who should have their own business units that focus on social and environmental aspects.