Accounting - Accountability Biological Asset Intensity Digitization Disclosure of Biological Asset ETD Financial Accounting Islamic banking Kinerja UMKM Knowledge Kompetensi SDM Literasi Keuangan Loyality of Zakat Payers Obstacles Orientasi Kewirausahaan Ownership Concentration Pendanaan Profitability Readiness SMEs Service Quality Transparency audit report lag auditor’s opinion earning management education good corporate governance product and services profit sharing profitability quality accrual religion quality revenue solvency the customer decision