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This study aims to examine and analyze the factors that affect the amount of easy-to-use savings savings. Thesefactors are the Profit Sharing Rate, Liquidity, Bank Size and Number of Bank Offices. The object of this research is all Islamic Commercial Banks (BUS) that report their Financial Statements to the Monetary Services Authority, with an observation period for the first quarter of 2018 to the fourth quarter of 2019. The sampling method uses the Census method, namely the entire available population is sampled and there are 14 Sharia Commercial Banks. Data analysis using multiple linear regression. The results of the study found that the Profit Sharing Rate has no effect, Liquidity has a significant negative effect, while the Bank Size and Number of Bank Offices have a significant positive effect on the Total Mudharabah Deposits.

Service quality in the Islamic concept can be said that the overall features and characteristics of a product or service that depend on its ability to satisfy stated or implied needs and in accordance with Islamic values.21 In this concept Islam teaches that providing services in the form of goods or services. must be of quality in accordance with Islamic values, and do not give bad and not quality because it will only harm both parties. Service quality in Islam is defined as a customer's assessment of the superiority or privilege of a product or service as a whole which is of course based on Islamic principles, the quality of service in Islam provides services that basically every activity related must be based on compliance with sharia which is full of values. -moral and ethical values. Improving the quality of service in Islam is very necessary in order to determine customer decision making. However, it will not run well if it is not accompanied by quality decision making. To maintain the quality of service in Islam is not only the duty of the employees, but all the members involved. Judging from the above phenomena, the quality of Islamic services can be taken into consideration for customer decision making. The purpose of this study was to determine how the influence of Islamic service quality on customer decisions in murabahah financing. The number of samples in this study was 100 respondents, this study used a quantitative approach. The data collection technique in this study used a questionnaire, and the sampling technique used the incidental sampling method using the hair formula. The data obtained were then processed with SEM AMOS Version 20. The results of this study indicate that the CR value is 3,418 > 1.96 and the probability is 0.000 < 0.05, so it can be concluded that Islamic Service Quality has a positive and significant effect on Customer Decision Making in Murabahah Financing.

Bank BJB Syariah Karawang provides Loans and KPR. Loans and mortgages are Bank products in which the Bank provides a sum of money to lend to customers, with interest giving, but only a small proportion of them know the interest calculations or called Sharia-Buying when taking credit, whether it is a home loan or vehicle. The methodologi that the authors use in the writing of this thesis include the method of identification and system design. System identification includes organization identification, system running, and problem identification. While the design of the system includes design input output, DFD, ERD, data dictionary and database. Implementation activities in this company has been running well and also has been using computer-based systems, but the technology used is still a technology of the past. In doing the calculation of home loans based on sharia has also been using a computer system. As the authors observe, there are still problems that occur such as recording the margin calculation of each customer that takes a long time, so that will result in errors in the calculation of bank margin that has been established Based on the above matters, the authors argue that to overcome these problems, it is necessary to design and implement an integrated system among related functions in a system using Microsoft Visual Studio 2008 and its database Microsoft SQL Server 2005. With the implementation of the system it is expected that the input process and calculation of margin bank syaiah needed for the future can run smoothly and on time.

This research was conducted in one of the retail state sukuk distribution partners, namely Bank Syariah Mandiri (BSM) with the aim of knowing how the sales procedure and accounting treatment for the sale of retail type state sukuk issued by the government. The research method used in this research is descriptive qualitative analysis method, and this research uses technical analysis of case studies. The results obtained in this study are that Bank Syariah Mandiri as a sales distribution partner in carrying out sales procedures, there is one provision that is not in accordance with the State Retail Sukuk Information Memorandum, namely the provisions for securities account storage fees. Meanwhile, the accounting treatment for the sale of Sukuk Ijarah at Bank Syariah Mandiri is in accordance with PSAK Sharia 110 concerning Sukuk Accounting with disclosure of the explanation of the underlying assets by the Minister of Finance, not Bank Syariah Mandiri.

Indonesia is a country with the largest Muslim population in ASEAN, but in Islamic banking Indonesia is still lagging behind Malaysia. This study compares the financial performance of Islamic banking in both countries with the CAMEL method. There are five aspects to the CAMEL approach, namely Capital Adequacy (CAR), Asset Quality (NPF), Management Quality (NPM), Earnings (ROA, BOPO), and Liquidity (FDR). The analytical tool used is a different t-test to find out whether there is a difference or not between the financial performance of Indonesian and Malaysian sharia. From the results of data analysis with the Independent t-test three variables namely (NPF, NPM, BOPO) showed significant differences, while the variables (CAR, ROA, and FDR) there were no significant differences between Indonesian and Malaysian banks.

This study aims to analyze application of zakat accounting in Baznas Bali Province in increasing transparency and accountability in management of zakat, infak and sedekah (zis) funds. This research is a qualitative research. The results of this study indicate that Bali Provincial Baznas have complied with PSAK No. 109. Receipts of zakat, donations and alms are assessed when cash or other assets are received. Accepted zakat, recognized as amil and non amil funds,  determination of the percentage of zakat funds received for each mustahiq based on sharia principles is 12.5%. Distribution of zakat, infak and  sedekah  funds as a deduction from zakat, alms and alms funds. The components Baznas Bali's financial statements are statement of financial position, report on changes in funds, reporting on cash flows and notes to  financial statements. The absence an asset management report in accordance with PSAK 109 is due to Baznas Bali Province not having fixed assets, all assets are in  form of current assets. Accountability is reflected in  financial statements that have been audited by independent auditors, while transparency of financial statements is contained in reports in the form of bulletins that are published periodically. The implication results of research is expected to be financial statements  Baznas of  Province of Bali which can be an example in management of infaq and alms funds throughout Indonesia. It is recommended for further research to be able to broaden scope of regional research throughout Indonesia, so that research results can be generalized nationally.

This study aims to determine the financial performance and nonfinancial performance in Islamic banks in seven countries ranked GFIR 2017. This research method uses descriptive quantitative. Quantitaf is used to calculate each ratio and then analyzed descriptively describing the calculation scheme. Measurement of financial performance in this study using the method of Economic Value Added (EVA). Measurement of non-financial performance in this study using maqashid syariah index consists of six ratios of ten ratios available. The ratios consist of the ratio of education funding, research cost ratio, training cost ratio, promotion cost ratio, fair return ratio, functional distribution ratio, interest-free product ratio, profit / profit ratio, personal income ratio, and real sector investment ratio. From the research result, it is found that all sharia banks have good financial performance by generating positive EVA value. In non-financial performance, the result of bank rankings with good performance are as follows: Bank Islam Malaysia, Bahrain Islamic Bank, Bank Mandiri Syariah, Kuwait Finance House, Abu Dhabi Islamic Bank, Al-Rajhi Bank.   Keyword: Bank Syariah, Economic Value Added (EVA), Maqashid Syariah Index (MSI)

The ranking of sukuk has an important meaning for the company ,financial ratios are used to see where the company rankings are included inboth rankings are investment grade . One of the reasons that made itattractive in the research on the rating agencies sukuk is the development ofIslamic finance is rapidly increasing, so that more sukuk has been done on theratings performance also makes bath Islamic financial institutions issuingsukuk . Sampling purposive sampling method used by the Sharia Boardcriteria (BUS) and Sharia (UUS) listed in the BI and have entered theranking Valuation found 6 companies . This research was conducted in theperiod 2008-2012. The data used is the data that has been published by eachcompany . The process of data analysis multiple regression analysis . Theresults showed that the Liquidity , Productivity and Profitability affect thesukuk ratings

This study aims to evaluate the effectiveness of digital transformation in the 5.0 era in transforming latent cash waqf assets into productive capital capable of sustainably driving the community’s economy. The study employed a qualitative approach using a literature review method. Data were obtained through literature searches and official documents from the Indonesian Waqf Board, then analyzed descriptively to obtain comprehensive conclusions regarding the effectiveness of digital systems in cash waqf management. The results indicate that financial technology (fintech) such as QRIS, crowdfunding, Islamic banking applications, and digital wallets (e-wallets) are capable of overcoming conventional bureaucratic barriers through the concept of “micro waqf,” which is accessible to all levels of society. Based on the Technology Acceptance Model (TAM) theory, ease of digital access has been proven to increase public interest in waqf because it reduces administrative barriers and concerns regarding transaction amounts. In addition, real-time data-based reporting systems also improve transparency and accountability in waqf management. Therefore, the digitalization of cash waqf in the 5.0 era serves as a form of social engineering in collecting collective funds to sustainably support sharia-based productive sectors.  

This study examines the effect of audit committee, independent auditcommittee, and shariah supervisory boar on earnings management inIndonesia sharia banking. Population in this study were all Islamic banks inIndonesia, which fully published annual report for the year 2010-2012 andhas complete data about the profile of audit committee and the shariasupervisory board. Based on purposive sampling method, 33 samples wereobtained by observation data. Secondary data was collected throughdocumentation and analyzed with multiple linearregressionanalysis.Theresults of this study indicate that numbers of audit committee andindependent audit committee has significant influence on earningsmanagementinIndonesiashariabanking.ButTheSharia Supervisory Board has to significant effect on earningsmanagement in Indonesia sharia banking.

The purpose of this study was to evaluate whether the recognition and measurement principles for the financing transaction with the results in the concept of Sharia banking accounting is applied in Semarang Branch of Muamalat Indonesia Bank has been in accordance with PSAK No. 59 or not. Qualitative analysis methods used in this study carried out by analyzing the recognition and measurement results in a financing transaction for theaccounting concept of Sharia in Semarang Branch of Muamalat Indonesia Tbk and perform the implementation of comparative evaluation in practice with financial reporting standards in this regard to PSAK no.59 about sharia banking accounting. Treatment for the execution of financing transactions between existing implementations on Muamalat Indonesia Tbk in Semarang Branch with PSAK number 59 of shariah banking accounting was appropriate