This study seeks to examine the factors influencing the financial management accountability of Pondok Pesantren, with a particular emphasis on the pivotal role of Kiai leadership. By using structural equation modeling (SEM), this paper focuses on several key variables, namely Kiai leadership, human resource (HR) competency, perception of accounting standards, and information technology (IT) usage. The research was carried out at a Salafiyah Pondok Pesantren, involving students, asatidz councils, and administrators as respondents. Data was collected from 140 respondents using purposive sampling. Data was collected through a questionnaire and analyzed using SEM to examine both direct relationships and indirect (mediated) effects among the study variables. The findings of the study suggest that the leadership of the Kiai and the competency of human resources play a vital role in shaping Pesantren's financial accountability. In contrast, the adoption of information technology and the perception of accounting standards do not significantly impact. Furthermore, Kiai leadership strongly influences HR competency, IT usage, and perceptions of accounting guidelines. The study also reveals that HR competency significantly mediates Kiai leadership and financial accountability. These results emphasize the strategic importance of strengthening HR capabilities and reaffirm Kiai leadership's central role in enhancing financial management practices' accountability in Pesantren.

Purposes: This study intends to explore the influence of Good Corporate Governance (GCG) and financial technology innovation on the financial performance of the banking sector in Indonesia. The existence of the board of directors and board of commissioners measures GCG. The extent to which the digital services provided by banks to customers will measure financial technology innovation.
Methods: This study intends to explore the influence of Good Corporate Governance (GCG) and financial technology innovation on the financial performance of the banking sector in Indonesia. The existence of the board of directors and board of commissioners measures GCG. The extent to which the digital services provided by banks to customers will measure financial technology innovation.
Findings: The findings demonstrate that the composition of the independent board of commissioners can play a significant role in the financial performance of Indonesian banks, particularly in terms of Return on Assets (ROA) and Return on Equity (ROE). Financial technology innovation can determine ROE significantly, even in a negative direction. In addition, the size of the bank can determine ROA and ROE significantly and positively. The implications of the study show that the role of GCG mechanisms still has not had a significant impact on the financial performance of banks in Indonesia. Therefore, the role and function of GCG will be optimized for implementation. Likewise, financial technology innovation still cannot play a significant role in the short term.
Novelty: The novel aspect of this study is the inclusion of financial technology innovation as a variable, which is crucial for banks to sustain performance during the pandemic and navigate the rapid advancements in financial technology. Banks must deliver quick and accurate services to their customers.

Pengambilan keputusan untuk memilih program studi merupakan pilihan sulit bagi lulusan SMA/SMK yang melanjutkan pendidikan ke jenjang perkuliahan. Penelitian ini menguji pengaruh dukungan orang tua serta hubungan saudara terhadap pengambilan keputusan memilih program studi terutama program studi pendidikan akuntansi dengan prospek kerja sebagai moderasi. Penelitian ini menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah 344 mahasiswa Pendidikan Akuntansi UNNES tahun angkatan 2022 dan 2023. Teknik pengambilan sampel adalah sampling jenuh sehingga seluruh anggota populasi dipakai sebagai sampel tetapi karena pembatasan waktu yang diterapkan penulis, hanya 300 anggota populasi yang dijadikan sampel. Teknik pengumpulan data pada penelitian ini menggunakan kuesioner. Teknik analisis data menggunakan analisis statistik deskriptif dan analisis Structural Equation Modelling (SEM) PLS. Hasil penelitian menunjukkan bahwa secara parsial dukungan orang tua dan hubungan saudara berpengaruh positif dan signifikan terhadap pengambilan keputusan memilih program studi. Prospek kerja tidak mampu memperkuat pengaruh dukungan orang tua terhadap pengambilan keputusan memilih program studi. Namun, prospek kerja mampu memperkuat pengaruh hubungan saudara terhadap pengambilan keputusan memilih program studi.