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This study analyses the performance measurement system and business loans' performance at BPR BKK in Central Java. The research object is the internal control employee (SPI) as an auditor. This study is an empirical study using a convenience sampling technique with data collection. Data collected through distributing 200 questionnaires at BPR BKK, in Semarang. From 92 respondents (53%) of 58 old internal control employees, 12 risk management personnel and 22 internal auditors have provided answers. Data analysis using the Structural Equation Model examines the relationship between observed variables and latent variables. The results obtained through hypothesis testing indicate that loan performance significantly affects the performance measurement system. Loan performance has a significant effect on management control. Loan performance has a significant effect on organisational learning. Loan performance has a significant effect on employee attitudes. [ABSTRACT FROM AUTHOR]

Education in Islamic boarding schools, general education, and accounting education prioritize ethics and morals in educating their students. This study wants to identify the products of Islamic boarding school education, general education, and accounting education related to the ethics of preparing financial statements. This paper examines the differences in perceptions between boarding school caregivers, students majoring in accounting, and non-accounting students on the ethics of preparing financial statements. Indicators for the ethics of preparing financial statements are earnings management, misstatement, disclosure, cost-benefit, and responsibility. The survey data was collected from 9 Islamic boarding school caregivers, 21 accounting students, and 64 non-accounting students at Islamic boarding schools, Al Bismi, Central Java. ANOVA analyses were employed to test the hypotheses. The ANOVA test results showed no difference in perceptions between the boarding school caregivers, students majoring in accounting, and non-accounting students on the ethics of preparing financial statements. However, there are differences in perceptions of Islamic Boarding School Accounting PSAK in the group of students majoring in accounting and non-accounting students. Furthermore, the perceptions between boarding school caregivers and students majoring in accounting and non-accounting students differed in responding to Law Number 18 of 2019 concerning Islamic Boarding Schools. [ABSTRACT FROM AUTHOR]