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Implementation of Financial Accounting Standards (SAK) PSAK 112: Accounting for Waqaf, which specifically regulates waqaf, is a positive signal for endowments in the country. Especially institutions that are directly involved in waqaf management. So that the management and presentation of waqaf assets at the Islamic boarding school foundation becomes more structured. PSAK 112 regulates accounting for nadzir organizations and wakif organizations. In an effort to optimize the potential of waqaf assets, the Indonesian Waqaf Board stated the need for good, accountable, planned, structured, and systematic management and reporting of waqaf assets as a form of responsibility for nazhir Islamic boarding school foundations with wakif as the endowment party. The implementation of PSAK 112 is to help waqaf managers from the responsibility for managing and reporting waqaf assets to become important. This study aims to analyze the optimization of the implementation of PSAK 112 in an effort to increase accountability for the management and reporting of waqaf assets at Islamic boarding schools foundations, through two questions, namely how Nadzir's participation in the implementation of PSAK 112, how the effect of increasing accountability for asset management and reporting on the implementation of PSAK 112. This is because the participation of nadzir in managing waqaf assets plays an important role in the development of waqaf assets. The results show that the management of waqaf assets at the RM Islamic boarding school foundation is carried out by combining the records of the value of waqaf assets that are debited with the value of donations in the form of infaq, shadaqah, charity that are debited to the foundation's account in the existing financial statements. There are differences in the recording of financial statements made by foundations with regulations, so that the implementation of PSAK 112 on accountability for management and financial reporting of Islamic boarding schools is not optimal. There are several obstacles related to budget management and the preparation of financial reports which are considered not appropriate, this is due to a lack of knowledge about statements of Islamic financial accounting standards and accounting for Islamic boarding schools. Islamic boarding schools only focus on how to record in the form of income minus expenses and used for the purposes of Islamic boarding schools and the benefit of the people.

This research is about the value of property and real estate companies in Indonesia Stock Exchange 2013 to 2016. The purpose is to analyze Profitability and Good Corporate Governance in mediating the influence of Capital Structure and Corporate Growth on company value. Methods of data analysis using multiple regression and test to test the hypothesis sobel. Population in this research is property and real estate company listed in Indonesia Stock Exchange 2013 until 2016. Samples in this research selected through purposive sampling, so that obtained by sample as many as 80 companies. The result shows that capital structure has a significant negative effect on profitability, company growth has a significant positive effect on profitability. Capital structure has a significant positive effect on Good Corporate Governance, Corporate Growth has negative effect is not significant to Good Corporate Governance. Capital structure has a significant positive effect on firm value, company growth has negative effect not significant to firm value. Profitability has a significant positive effect on corporate value and Good Corporate Governance negatively influence not significant to company value. Profitability mediates negatively the influence of capital structure on firm value and positively positive significant growth of the firm against firm value. Good Corporate Governance does not mediate the influence of capital structure and firm growth on firm value

Tujuan penelitian ini adalah untuk mengetahui pengaruh kemudahan terhadap keputusan menggunakan E-Banking pada BNI 46 KC Karangayu Semarang dengan minat nasabah dan kepercayaan sebagai variabel mediasi. Populasi dalam penelitian ini adalah seluruh nasabah yang terdaftar sebagai pengguna E-banking di Bank BNI 46 KC Karangayu Semarang sebanyak 44.380 nasabah (data EIS BNI 46 KC Karangayu Semarang). Teknik pengambilan sampel pada penelitian ini digunakan teknik Simple Random Sampling yaitu pengambilan sampel dengan acak sederhana dimana setiap unit analisis memperoleh kesempatan yang sama untuk dipilih sebagai sampel penelitian. Jumlah sampel yang diperoleh adalah 100 responden (dibulatkan ke atas agar dapat mewakili jumlah populasi). Metode analisis yang digunakan adalah pengujian instrumen data, uji kelayakan model, uji asumsi klasik, analisis jalur (Path Analysis).Kemudahan teknologi berpengaruh positif terhadap minat nasabah yang dapat dilihat dari angka signifikansi sebesar 0,000 < a = 0,05 dan angka t test = 31,684 > t tabel = 1,661. Kemudahan teknologi berpengaruh positif terhadap kepercayaan nasabah yang dapat dilihat dari angka signifikansi sebesar 0,000 < a = 0,05 dan angka t test = 35,738 > t tabel = 1,661. Kemudahan teknologi berpengaruh positif terhadap keputusan menggunakan E-Banking yang dapat dilihat dari angka signifikansi sebesar 0,000 < a = 0,05 dan angka t test = 28,490 > t tabel = 1,661. Minat nasabah berpengaruh positif terhadap keputusan menggunakan E-Banking yang dapat dilihat dari angka signifikansi sebesar 0,000 < a = 0,05 dan angka t test = 42,141 > t tabel = 1,661.Kepercayaan nasabah berpengaruh positif terhadap keputusan menggunakan E-Banking yang dapat dilihat dari angka signifikansi sebesar 0,000 < a = 0,05 dan angka t test = 45,695 > t tabel = 1,661. Kemudahan teknologi berpengaruh positif terhadap keputusan menggunakan E-Banking dengan minat nasabah sebagai mediasi yang dapat dilihat dari angka signifikansi sebesar 0,000 < a = 0,05 dan angka t test = 5,177 > t tabel = 1,661. Kemudahan teknologi berpengaruh positif terhadap keputusan menggunakan E-Banking dengan kepercayaan nasabah sebagai mediasi yang dapat dilihat dari angka signifikansi sebesar 0,000 < a = 0,05 dan angka t test = 7,070 > t tabel = 1,661. Kata kunci : Kemudahan, keputusan menggunakan E-Banking, minat nasabah dan kepercayaan

AbstrakPenelitian ini mengenai kinerja auditor akuntan publik di Semarang. Tujuannya adalah menganalisis Self Efficacy dalam memediasi pengaruh Kompetensi dan Independensi terhadap Kinerja Auditor.Metode analisis data menggunakan regresi berganda dan uji sobel utuk menguji hipotesis. Populasi dalam penelitan ini adalah auditor pada kantor akuntan publik di Semarang. Sampel dalam penelitian ini terpilih melalui esidental sampling, sehingga diperoleh sampel sebanyak 54 Auditor.Hasil menunjukkan bahwa kompetensi berpengaruh positif signifikan terhadap self efficacy, independensi berpengaruh positif signifikan terhadap self efficacy. Kompetensi berpengaruh positif signifikan terhadap kinerja auditor, independensi berpengaruh positif signifikan terhadap kinerja auditor, self efficacy berpengaruh positif signifikan terhadap kinerja auditor. Self efficacymemediasi positif signifikan pengaruh kompetensi terhadap kinerja auditor dan memediasi positif signifikan independensi terhadap kinerja auditor. Kata kunci: Kompetensi, Independensi, Self efficacy, Kinerja auditor