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This material provides an in-depth overview of the fundamental distinctions between Islamic banks and conventional banks, covering their underlying principles, contract types, operational mechanisms, legal frameworks, and organizational structures. Islamic banks operate based on Islamic values derived from the Qur’an, Hadith, and the rulings of the National Sharia Council (DSN-MUI), emphasizing strict prohibitions on riba, gharar, and maysir. Contracts such as wadiah, mudharabah, musyarakah, murabahah, ijarah, salam, and istishna’ are applied to promote fairness and profit-sharing. In contrast, conventional banks rely on positive law and interest-based systems as their primary source of income. Legally, Islamic banks are supervised by the Sharia Supervisory Board (DPS) to ensure compliance with sharia principles, while conventional banks adhere solely to general financial regulations set by authorities like the Financial Services Authority (OJK) and Bank Indonesia. The operations of Islamic banks include fund mobilization, financing, and financial services without the use of interest, whereas conventional banks earn revenue from the interest spread between deposits and loans. Although both bank types share a similar organizational structure, Islamic banks incorporate an additional layer of sharia oversight. Overall, Islamic banks aim to balance profitability with ethical and spiritual values (falah), while conventional banks primarily focus on maximizing financial returns. This material highlights Islamic banking as an ethical alternative within modern financial practices, promoting justice, sustainability, and broader economic well-being.

This study examines how the profit-sharing system is implemented in the Easy Mudharabah Savings product at Bank Syariah Indonesia (BSI) Cimahi Branch Office in accordance with Statement of Financial Accounting Standards (PSAK) 405 about Mudharabah Accounting. This study combined field observation and literature review in a descriptive qualitative manner. Interviews, documents, and literature reviews on the National Sharia Council's (DSN-MUI) fatwa on the mudharabah contract were used to gather the data. The findings demonstrate that the Easy Mudharabah Savings program at the BSI Cimahi Branch has been appropriately and sharia-compliantly executed in conformity with PSAK 405 regulations. Customer deposits, as opposed to the bank's permanent liabilities, are recorded as Temporary Syirkah Funds. Based on the agreed-upon nisbah and the average daily balances of the clients, the profit-sharing method is used to calculate the profit-sharing. Furthermore, PSAK 405 is followed in the presentation and disclosure of financial statements, while there is still opportunity to further customer information transparency. All things considered, the results of this study show that the Islamic banking profit-sharing system's implementation of PSAK 405 upholds the values of equity, cooperation, and openness.

The purpose of this study is to analyze the knowledge that affects Assets and Profitability at PT. JAMKRIDA NTT and to analyze the effect of capital deposits on profitability at PT. JAMKRIDA NTT. This study uses a qualitative descriptive method, using a research method that focuses on in-depth observation to understand the phenomena that occur, this approach uses descriptive data in the form of discussions and writings or oral from people and actors who want to be interviewed while quantitative research focuses on data and statistics to measure, calculate and compare from the data taken such as analyzing data from asset growth and the company's capital structure and how the company's profitability is. The results of this study are that asset growth and capital structure affect profitability at a The company has a very important influence in running a company's activities, especially to increase the value of the company.

The aim of this research is to analyze the influence of the exchange rate and BI rate on deposits. The population in this study is all exchange rate data, BI rate and deposits from commercial banks in Indonesia. Sampling was taken by taking monthly data from the exchange rate, BI rate and deposits available from January 2014 to December 2023. The results of hypothesis testing show that hypothesis 1 (H1) that the exchange rate has a negative effect on deposits is proven and can be interpreted as meaning that an increase in the exchange rate will reduce amount of deposits at commercial banks in Indonesia. Hypothesis 2 (H2) that the BI rate has a positive effect on deposits is proven and can be interpreted to mean that an increase in the BI rate will increase the number of deposits at commercial banks in Indonesia.