Purpose: This study aimed to determine the implementation of Musharakah Mutanaqisah. Research methodology: This research method was a literature study with data obtained from previous research and theories relevant to the research topic. Results: The research results show that Musharakah Mutanaqisah in the two countries still needs to be encouraged for its development, because Murabahah still dominates it, Ba'i, ijarah and others financing, the results of the study also concluded that the implementation of Musharakah Mutanaqisah is equally an alternative in property financing in Malaysia, and homeownership loans in Indonesia. Limitations: This research only examined the application of MMP in Southeast Asia Contribution: Findings contribute that internationally, accounting for Musharakah Mutanaqisah refers to IFRS and FAS. In Malaysia, the regulations governing the accounting for Musharakah Mutanaqisah are regulated in the Malaysian Financial Reporting Standards (MFRS). ). In Indonesia, the regulations governing the accounting for Musharakah Mutanaqisah are not yet available, so they are still regulated in PSAK No. 106 (Musharakah Akad). Keywords: Musharakah Mutanaqisah partnership, Islamic bank, Sharia accounting

Purpose: This descriptive study aims to explain technological determinants related to the disclosure of local government financial statements proxied in the variables of Telecommunications Network (X1), Internet Access (X2), Technology Development (X3), e-Government (X4), Website Accessibility (X5), Press Visibility (X6), and E-Procurement (X7) Method: A quantitative approach at the descriptive level is used in this study. The non-probability technique of the purposive sampling type obtained 450 observations from 150 samples of district local governments in Indonesia during 2017-2019 through documentation and literature review of secondary data. Data analysis using SPSS software. Results: The average level of telecommunications networks, quality of internet access, technology development, e-government, ease of website accessibility, and the frequency of procuring goods and services online for Indonesian local governments are in moderate numbers. Limitations: This study is only up to the level of describing the sample and using a limited number of ICT determinants. Some of the technological factor data used in this study are not detailed based on the district government, due to limited information obtained through the Ministry of Communication and Information and the Central Statistics Agency (BPS). Contribution: These findings contribute to central and regional governments as regulators and decision makers in formulating policies to consider technological factors related to financial report disclosure in order to realize transparency and public accountability in a time-effective and cost-efficient manner. Keywords: 1. Technology 2. Information and Communication Technology 3. Local Government 4. ICT 5. LKPD 6. Internet

Purpose: This study aims to provide an overview related to research on heritage assets in Indonesia. This study classifies and reviews articles based on research methods and focused results regarding accounting treatment, is it in accordance with Government Accounting Standards (SAP)? Research Methodology: This research is a literature study which contains theories that are relevant to the research problem. The data collection is taken from secondary data sources, SAP and various scientific articles. Results: The results demonstrate that the treatment in several heritage assets in Indonesia has referred to the prevailing SAP, historical assets are recorded as fixed assets, without valuation using cost or revaluation, the majority has been presented in the financial report based on accounting principles, this means the government accountability requirements for disclosure of heritage assets have been quite achieved. Limitations: Secondary data sources using several articles that are not all published in accredited journals. Contribution: This research has implications for the government to evaluate the function of financial reporting as an accounting tool that facilitates the realization of transparency and accountability. Keywords: Heritage assets, Recognition, Assessment, Measurement, Presentation and disclosure, PSAP No. 07 of 2010 concerning Accounting for Fixed Assets

This study aims to determine the effect of the level of digital literacy on readiness of community level for 2020 digital economy at Batik Small and Medium-sized Enterprises (SMEs). This study uses a quantitative approach with purposive sampling technique which determines 65 respondents in the Masaran, Sragen, Central Java Batik SMEs who have marketed the products through online using social media. The questionnaire was used to retrieve data. Descriptive analysis techniques and multiple linear regression were used to process the data. The results of the descriptive analysis show that the digital literacy level of the majority of Batik SMEs entrepreneurs is in the low category. The regression results indicate that digital literacy has a positive effect on the readiness of community level for 2020 digital economy with the level of gender, educational background, and internet networks as control variables, the higher digital literacy level owned by business people, the higher the community readiness to join the digital economy era which requires have the skills to use digital media also increase.

The development of technology and finance in Indonesia provides opportunities for the millennial generation because it offers several financial management options with ease. Students as a component of echo boomers who are considered not financially literate are feared to have unhealthy finances. This study aims to examine the relationship between the use of FinTech applications in the form of e-Wallet, Financial Literacy and Student Financial Management in several universities in Surakarta. This quantitative research using a questionnaire instrument with purposive sampling method describes that the average financial literacy of students is at the medium level (75.63%) as well as the frequency of financial management behaviour is in the "sometimes" or medium scale. While the results of the regression test prove that the use of e-Wallet applications has a negative effect on student financial behaviour, meaning that the high level of satisfaction with using digital wallets actually causes low financial management abilities. This study also explains that the high financial literacy of students has a positive effect on financial management behaviour. The implication of this research is that Financial Technology that is not properly aligned with financial literacy will result in unwise decision-making behaviour in student financial management activities.