Currently, the issuance of Paper on Islamic Regtech published by a journal equipped with title and abstract identifiers is registered in Dimension. ai from 2019 to 2023 explored in this bibliometric study. The focus of the investigation is on the keyword and author's pattern. The data was examined from the 15 Dimension research article (https://dimension. ai).'Islamic Regtech'is a search keyword. On February 23, 2023, the search used to make a collection of study data was updated. The bibliometric map was found using a descriptive statistical approach and bibliometric analysis using a VOS viewer. The quantity of paper on Islamic Regtech, as well as the growth of Islamic digital regulations, has increased dramatically in recent years. This topic is covered by a number of journals, one of the best is Ethical Concerns in Artificial Intelligence (AI): The Role of Regtech and Islamic Finance. Research, Disruption, and Islamic Financial Institution are the most commonly used terms. This study provides an overview of the most popular keywords and writers in the publication with the topic of Islamic Regtech, with the hope that it can be useful information for academics who work in this field. Thus, this concept will potentially be further developed in the future.

Rumah Pemotong Ayam (RPA) merupakan salah satu komponen hilir usaha peternakan ayam. Penyediaan daging ayam harus memenuhi persyaratan aman dan layak untuk dikonsumsi.(Achmanu dan Muharlien 2011). Penyembelihan dalam Islam merupakan salah satu hal yang sangat penting, karena binatang yang disembelih bukan atas nama Allah SWT menjadi haram hukumnya untuk dimakan. Peraturan dasar mengenai penyembelihan terhadap hewan yang hendak dimakan adalah firman Allah dalam Al Qur’an surat Al-An’aam ayat 181 dan 121. Tingginya kebutuhan para konsumen untuk mengkonsumsi daging ayam menjadi salah satu alasan untuk mendirikan rumah potong ayam (RPA) serta menjadi solusi atas permasalahan yang dihadapi oleh perusahaan yaitu harga jual ayam broiler hidup yang bersifat fluktuatif. Suwaji Farm merupakan salah satu perusahaan agribisnis dalam bidang pembesaran ayam broiler yang berada di Kabupaten Tangerang.

Islamic banking and finance has shown progressive development all over the world since its inception as a commercial banking model in mid-1970s. Indonesia, as the largest Moslem nation in the world, has initiated some policies to expand the Islamic banking industry in the country. Similar to conventional banks, Islamic banks face a number of risk areas, which may affect their performance and operations. One of such risk areas is liquidity risk, which shows additional features in the case of Islamic banks. Both the international banking standards and the Sharia guidance suggest that banks should have: robust liquidity risk management policies, a responsive asset and liability committee, effective information and internal control systems and, methods for managing deposits to reduce on-demand liquidity, to manage liquidity risk. The aim of this research, hence, is to analyze the management of liquidity risk in Islamic banks through balancing assets and liabilities with the ultimate objective to recommend policies to improve the management of liquidity risk. This aim is fulfilled in the case of Indonesian Islamic banking industry. The data collection and analysis method in this research involve triangulation method with a combination of quantitative and qualitative methods to achieve such aim and objective. Particularly, both the performance analysis of the industry and the econometric time series analysis were conducted to analyze the liquidity risk and its management for Islamic banking, which includes the liquidity behavior of banking depositors and Islamic banks. In addition, the primary data through questionnaire survey was also assembled with the aim of knowing the actual practices and problems of managing liquidity risk. It was investigated from the perceptions of Islamic banking depositors and Islamic bankers to shed further lights on the liquidity risk issues, which were not captured in the time-series analysis. The empirical analyses conducted in this research demonstrate: (i) the non optimal organizational structure of Islamic banks to manage liquidity, (ii) the significant demand for liquidity withdrawals from depositors and fragility of Islamic banks to mitigate certain scenarios of liquidity withdrawals, (iii) critical factors explaining liquidity behavior of banking depositors and Islamic banks, (iv) reasons for depositors to withdraw funds from Islamic banks and the non ideal management of funds by Islamic banks and, (v) the limited Islamic money market instruments to manage the demand for liquidity from depositors. Based on these findings, the research then constructs an integrated and comprehensive program to manage liquidity risk, which consists of three elements: (i) institutional deepening, (ii) restructuring the management of liquidity on the asset and liability sides and, (iii) revitalizing the usage of Islamic liquid instruments. This integrated and comprehensive program of liquidity risk management recommends a better way of managing liquidity risk based on Sharia compliant instruments and international standard banking practices.

IoT merupakan salah satu kemajuan yang signifikan dalam bidang informasi dan teknologi dan terus dapat dikembangkan untuk kemudahan aktivitas manusia. Pada penelitian ini, Sistem pintar IoT berbasis arduino dan android untuk pengukuran keasaman dan nutrisi air pada hidroponik. Arduino digunakan sebagai prosesor data yang masuk dari sensor untuk ditampilkan pada layar dan direspon memlaui relay untuk menghidupkan pompa jika nilai TDS dibawah nilai yang ditentukan. Data dari arduino dikirim ke cloud firebase sehingga bisa diakses melalui perangkat android.  Perangkat lunak prosesor Arduino menggunkan bahasa C yang diedit pada IDE arduino. Android didesain menggunakan XML dan Kotlin untuk membantu proses control aplikasi yang dibuat menggunakan aplikasi android studio. Alat ukur arduino dikalibrasi dengan menggunakan data tegangan dan data PH serta data TDS yang seharusnya pada cairan kalibrasi. Kemudian didapatkan model linier untuk PH dan model polynomial pangkat tiga untuk TDS. Model tersebut diimplementasikan pada arduino dan didapatkan nilai pengukuran mendekati nilai kalibrasi dengan kesalahan 5.86% untuk PH dan 11.1% untuk TDS. Sistem IoT diamati dengan mencoba tampilan data serta otomasi dan control manual melalui android. Hasil tampilan, otomasi dan kontrol  manual bekerja secara efektif sesuai fungsi sebagai IoT.

This study aims to analyze the impact of the movement of the main macroeconomic indicators on ISSI volatility. Then analyzed how far the influence of ISSI volatility on investors' decisions in investing in ISSI shares. Furthermore, policy proposals can be made to control the impact of the main macroeconomic indicators on ISSI volatility. This study uses the VAR (Vector Autoregression) / VECM (Vector Error Correction Model) method with a sample of 130 (one hundred and thirty) monthly time series data from June 2011 to March 2022. The results of the analysis and findings in this study can provide information that the variables macroeconomics namely Inflation, World Oil Prices, Exchange Rates, Money Supply and Trade Transaction Volume variables significantly influence ISSI volatility. The positive relationship between ISSI Volatility and ISSI Trading Transaction Volume indicates that ISSI Volatility influences investors' decisions to invest in ISSI shares. So that policy priorities are needed in order to control stock volatility, including controlling inflation, world oil prices, exchange rates and the money supply. Control over the volume of trade transactions also needs to be done to reduce investment risk.

Field teaching practice for students in social studies education deparment in Tazkia has problems from teaching in class and debriefing from campus which is not optimal so that it is necessary to identify it in order to in the future it can take place properly and appropriately. This study aims to evaluate a Field Teaching Practice program to social studies education department student using the Kirkpatrick model. The research method used is a qualitative approach with an evaluation of Kirkpatrick's model which includes reaction, learning, behavior, and result. Data were obtained from interviews and observation. Data analysis techniques used include data collection, data reduction, data display, and conclusion drawing/verifying. Data validation techniques were include prolonged engagement, persistent observation, and triangulation. The results show that in the future the social studies education department in Tazkia must improve and develop curriculum, training to strengthen lecturer resources, and design concrete teaching practice programs.
Keywords: Evaluation, Field Teaching Practice, Kirkpatrick’s Model
Submitted: 17 Januari 2023; Revised: 16 Maret 2023; Accepted: 26 Maret 2023

This research explores the correlation between corporate governance and the effectiveness of internal audit functions in preventing fraud within Islamic banking in Indonesia. This study uses 53 observational data sourced from the annual reports of Islamic banking in Indonesia for the period 2010-2019. The data were analyzed using linear regression. The results of this study indicate that corporate governance has no effect on fraud, while the effectiveness of the internal audit function is able to reduce fraud in Islamic banking in Indonesia. The implication of this research is that Islamic banking is expected to consider the effectiveness of the internal audit function in its formation, so that internal audit performance in fraud prevention can be carried out optimally.

The gap of time between the financial report date and audited financial report date shows the time of audit done by the independent auditor, is known as audit delay. The longer the audit delay is finished, the more significant it will affect the decision making because it is one of the most factor that has large contribution in the movement of IHSG. The aim of this study is to find out whether there is or there is not a relationship between Islamic banks reporting delay to the financial determinants of bankruptcy which will be represented with z-score or Altman’s model, fraud which will be presented with M-score or Beneish’s model, and financial stability with ACHANGE as the proxy. The data used are secondary data from annual financial reports of Islamic banks in Indonesia submitted in official website of FSA or their own website, and processed using STATA application. Forty-eight samples used in this research. The result shows that the audit delay of Islamic banks in Indonesia is not affected by either bankruptcy or fraud. Meanwhile, the audit delay of Islamic banks in Indonesia is proven to be quite affected by financial stability.

This study aims to determine whether perceptions of usefulness, perceived convenience, perceptions of security, Islamic financial literacy simultaneously affect the interest in using the LinkAja Syariah Service e-wallet payment system. In this study, researchers used a descriptive quantitative approach with sampling techniques, namely non-probability sampling by distributing questionnaires to 105 respondents in the Jabodetabek area. This research method is multiple linear regression analysis with an error rate of 5%. The results found in this study are (1) the perception of convenience does not affect the interest in using LinkAja Syariah Services. (2) the perception of usefulness has a positive and significant effect on interest in using LinkAja Syariah Services. (3) the perception of security does not affect the interest in using the LinkAja Syariah Service. (4) Islamic Financial Literacy has a positive and significant impact on interest in using LinkAja's Syariah Services. (5) Perception of convenience, perception of usefulness, perception of security and Islamic financial literacy simultaneously have a positive and significant effect on interest in using LinkAja Syariah Services. 

Teknologi semakin berkembang seiring dengaan perkembangan zaman, inovasi tersebut sudah merambat kedalam perekonomian yakni dalam bidang keuangan. Namun dalam perkembangan ini tidak luput dari timbulnya risiko, cara menghadapinya dilakukan dengan cara yang berbeda tergantung pada persepsi setiap individu. Penelitian ini bertujuan untuk mengetahui pengaruh antara persepsi syariah, persepsi atribut produk, dan persepsi risiko terhadap minat menggunakan aplikasi uang elektronik berbasis server. Metode pengumpulan data yang digunakan dalam penelitian ini adalah dengan menyebarkan kuesioner kepada responden. Populasi yang digunakan dalam penelitian ini sebanyak 27.025. 316 orang dengan karakteristik masyarakat muslim pengguna aplikasi uang elektroni berbasis server. Sampel dalam penelitian ini berjumlah 400 responden dengan teknik pengambilan sampel berdasarkan cluster sampling. Dengan menggunakan path analysis hasil penelitian menunjukkan bahwa tingkat persepsi syariah berpengaruh negatif dan tidak signifikan terhadap minat menggunakan aplikasi uang elektronik berbasis server. Pengaruh persepsi atribut produk dan persepsi risiko berpengaruh positif dan signifikan terhadap minat menggunakan aplikasi uang elektronik berbasis server. Kemudian pengaruh persepsi syariah berpengaruh positif signifikan terhadap persepsi atribut produk dan persepsi risiko.

The objective of this study is to propose a model of empowering global refugees by utilizing zakat and waqf through Islamic microfinance institutions. The model introduced is an extended model of the model developed by Kachkar (2017) and Indrawan et al. (2018). A thorough review of relevant literature is conducted to develop this model. The proposed approach, referred to as the Integrated Zakat and Waqf Model for Refugees (IZWMR), introduces the zakat element as an extension of the previous model. Additionally, the waqf component of the model includes not only cash waqf but also land waqf, thereby enabling the optimal utilization of idle waqf assets to empower refugees and support their livelihood. This study aims to raise awareness within society about the challenges faced by refugees, provide a comprehensive model to address the global refugee crisis, and create opportunities for the more effective and impactful utilization of Islamic social finance instruments, such as zakat and waqf. The extended model added the micro-takaful concept which provide insurance or risk management solution for micro enterprise operated by refugees who has get entrepreneurship training.

The study aims to evaluate cause and effect of financing problems on Baitul Mal wa Tamwil (BMT)
during Covid 19 and to analyze the strategy undertaken by BMT to handling financing problems.
This study is qualitative research. The primary and secondary data obtained from observations,
interviews, and documentation. The informant of study are top management and members of BMT Al-
Hidayah Kotaraja Lombok Timur. The data are analyzed using the FMEA (Failure Mode and Effect
analysis) approach. FMEA method is a systematic method used to identify and prevent problems with
a company's product or business process. All process is calculated in score, namely Risk Priority
Number (RPN) and showed in the Pareto diagram. Financing problems are categorized as substandard,
doubtful, and bad financing. The causes are lack of employee ability to assess prospective member's
character who does not want to pay installments and natural disaster (Covid-19 pandemic) as well.
Financing problems has an impact on the emergence of financing risk. The direct impact felt by BMT
Al Hidayah Kotaraja is that the circulation of money is not smooth, while the return for profit sharing
to deposit members must still be given every month. The lack of employee ability to assess
prospective members is the main cause. The strategy undertaken to tackle financing problems is not
appropriate. They focus on members. They should focus to improve the ability of employees to assess
prospective members. The study also found that FMEA is effective in overcoming financing problems
in BMT.

Keywords: Financing problems, NPF, BMT, FMEA

In Indonesia, the development of Islamic banking has increased significantly from year to year. Controlling the money supply through financing can be used with SBIS selling contracts as one of the sharia monetary policy instruments. The purpose of this research is to see how far the interaction and contribution of SBIS selling contracts with Islamic banking financing. The analytical method used is VECM. The results show that the causality between these two variables is not significant and for the interaction response both show stability in both the short and long term. This research recommends that SBIS is not only in the form of a ju'alah contract but also the implementation of the contracts given by the MUI.

This reseearch aims to discuss the use of the SIMBA application and discuss the level of effectiveness of SIMBA in the management of zakat funds at BAZNAS Bukittinggi. This research was conducted at the National Amil Zakat Agency (BAZNAS) of Bukittinggi City in 2022 using a qualitative approach where data collection was carried out by conducting interviews and document reviews. This study uses primary and secondary data obtained from BAZNAS Bukittinggi City. Researchers used data analysis to measure the level of effectiveness. In this study, it was found that SIMBA has been implemented by BAZNAS Bukittinggi City since 2018. The presence of SIMBA not only collects and records all existing data and activities, but also presents financial reports of all zakat fund management activities transparently and presented in balance sheets and other reports. The use of the SIMBA application has been proven effective with the achievement of indicators of effectiveness, namely the achievement of goals, integrity, and adaptation. In the results of the calculation and measurement of the effectiveness/efficiency ratio using the formula 19 the ratio of collection costs in 2021 with a result of 2.49% and formula 20 the ratio of collection in 2021 with a result of 0.28%. From the calculation results, it can be said that the collection of funds at BAZNAS Bukittinggi has been effective and efficient. The more effective and efficient the institution is in conducting collections that is right on target and also saves the energy and time needed, the better the governance of zakat institutions will be. 

Tujuan dari penelitian ini adalah untuk menjawabbagaimana politik ekonomi syariah dalam konteks sektor industri halal di Indonesia dalam perspektif Al-Qur’an.Disertasi ini menggunakan metodologi penelitian kualitatif melalui analisa data sekunder berupa tafsîr Al-Qur’an dan pendekatan Grounded Theory. Jenis tafsîr yang digunakan adalahtafsîr tematik (al-maudū’i)ketika menganalisis ayat maupun isyarat Al-Qur’an yang berkaitan dengan politik dan ekonomi pada sektor industri halal. Rujukan tafsîr Al-Qur’an adalah menggunakan Tafsîr Al-Munir, Tafsîr Al-Azhar, dan TafsîrAl-Nukat wa al-Uyūn Tafsîr Al-Mawardi, mengingat ketiga tafsîr tersebut memiliki bahasan yang relevan dengan judul Disertasi yaitu yang berkenaan dengan politik dan ekonomi.
Isyarat Al-Qur’an dibahas ke dalam fase perkembangan politik dan ekonomi syariah dan fase praktik dalam sektor industri halal. Tahapan pembahasan isyarat Al-Qur’an menunjukan bahwa Al-Qur’an sebagai pedoman hidup bagi manusia tetap relevan dalam masa manapun (Al-Qur'an shâlih li kulli zamân wa makân), namun secara praktik mengalami interupsi akibat perubahan sikap manusia terhadap politik, ekonomi dan pengaruh sekulerisme.
Akhirnya, Disertasi ini menemukan bahwa isyarat Al-Qur’an dalam politik ekonomi syariah dan praktik politik pada sektor industri halal mengalami perubahan dari sekedar pemenuhan kebutuhan ekonomi manusia menjadi pemenuhantujuan kekuasaan danlegasi politik. Didapati bahwa gerakanpolitik yang berbeda dapat mempengaruhi perkembanganberbeda juga di setiap bidang industri halal; pendekatan kepentingan politik kepada pelaksanaan ekonomi syariah di Indonesia memberikan keuntungan pada sektor industri halal; dan pelaksanaan hukum syariah yang kuat memberi pengaruh pada perkembangan sektor industri halal.
Kesimpulan tersebut kemudian menghasilkan rumusan tiga konsep yaitu: 1. Konsep Politik Ekonomi Syariah dalam Sektor Industri Halal; 2. Konsep Industri Halal yang perlu penguatan nilai-nilai Islam; dan 3. Konsep Politik Negara (State Politics) dalam Bidang Ekonomi Syariah. Daritiga konsep tersebut,Disertasi ini mengusulkanModel Politik Ekonomi Syariah sebagai pendekatan kritis yang didasarkan pada kebijakan publik yang bersifat Mubâhât - مباحات berlandaskan hukum syariah yang bertujuan untuk mengkritisasi interaksi antara berbagai pemangku kepentingan dan aparat sosial-politik yang terlibat dalam mengembangkan sebuah sistem ekonomi syariah. Disertasi ini memiliki persamaan pandangan denganMasudul Alam Choudhury (2005) yang mengembangkan ilmu politik ekonomi syariah yang terus dikembangkan oleh Mehmet Asutay (2007) dalam pendekatan politik ekonomi pada ekonomi syariah sebagai alternatif ekonomi, juga pada Jane Pollard dan Michael Samers (2007) yang menekankan perkembangan perbankan dan keuangan syariah dalam arena geopolitik. Persamaan didapati juga pada Murniati Mukhlisin (2014) yang mengusulkan politik ekonomi akuntansi dalam pembahasannya mengenai penyusunan standar akuntansi global. Dari sisi pendekatan tafsîr Al-Qur’an, Disertasi ini sejalan denganAmdahurifky. B. (2022) yang menekankan konteks peranan nilai agama dan ketuhanan dalam aspek politik dan mengedepankan sisi kebaikan manusia yang substantif.
Namun Disertasi ini berbeda dengan Rachel M. McCleary and Robert J.Barro(2006) yang menggunakan teori religiosity dengan penekanan secularization hypothesis dan the religion-market modelmenyatakan bahwa tidak sepenuhnya politik dan agama berjalan bersama. Hal ini dikarenakan dengan semakin kuatnya sekularisasi, partisipasi agama dan kepercayaan dalam politik makin menghilang.

This unique book discovers a new dimension in the study of strategic and performance management in Islamic Business studies. It addresses the missing link of spirituality from modern-day organizational structure in the presence of high-tech pressure in all areas of human endeavours.

The authors propose an integrated study of Islamic business approach to strategic and performance management systems to achieve sustainable organizational performance. The book explores employees’ wellbeing and organizations’ perceiving work environment as a spiritual pathway to cultivate values in Islamic business ecosystem to sustain humanity. It is all about care, empathy, and sustenance of others, about truthfulness and management being truthful to themselves and others and endeavouring to live their values more effusively while performing their work. The book stresses the impact of spirituality in performance management, concluding that for any organization to run efficiently, spirituality is the core component to attain happiness, contentment, and success.

The book will be of interest to a variety of management scholars, including those researching and studying performance management, talent management, strategic management, and business ethics.

Purpose – The demand for Saudi Arabian real (SAR) is very high in the pilgrimage (hajj) season while the
authority, unfortunately, does not hedge the hajj funds. As such, the hajj funds are potentially exposed to
exchange rate risk, which can impact the value of hajj funds and generate extra cost to the pilgrims. The
purpose of this paper is to conduct simulations of Islamic hedging for pilgrimage funds to: mitigate and
minimize exchange rate risk, identify and recommend the ideal time, amount and tenors of Islamic hedging
for hajj funds, estimate cost saving by pursuing Islamic hedging and propose technical and general
recommendations for the authority.
Design/methodology/approach – Forward transaction mechanism is adopted to compute Islamic
forward between SAR and Rupiah (Indonesian currency) or IDR. Findings – based on simulations, the paper
finds that: the longer the Islamic hedging tenors, the better is the result of Islamic hedging, the decreasing of
IDR/USD is the right time to hedge the hajj funds and, on the other hand, the IDR/SAR appreciation is not the
right time to hedge the hajj funds.
Findings – Based on simulations, the paper finds that: the longer the Islamic hedging tenors, the better is
the result of Islamic hedging, the decreasing of IDR/USD is the right time to hedge the hajj funds and, on the
other hand, the IDR/SAR appreciation is not the right time to hedge the hajj funds.
Research limitations/implications – The research suggests the authority to (and not to) hedge the hajj
fund, depending on economic conditions and market indicators. Even though the assessment is for the
Indonesian case, other countries maintaining hajj funds might also learn from this paper.
Originality/value – To the best of author’s knowledge, this is the first paper in Indonesia that attempts to
simulate the optimal hedging of hajj funds.

This chapter aims to identify factors that may influence the interest of Indonesian Muslim millennials in performing waqf. Five variables, namely waqf literacy, religiosity, trust in waqf institutions, religiosity, income, and social influence, were tested using SEM-PLS method. Data are obtained through online questionnaires with the number of sample is 321 Muslim millennials from the five major islands in Indonesia. The finding shows that four variables, literacy, religiosity, trust in waqf institutions, and social influence, have a significant impact on their interest in waqf donation. As a result, waqf institutions must nurture trust of prospective waqf through massive socialization such as social media which is widely accessed by millennials. This may attract their attention, leave a good impression, and create a supporting environment. In addition, waqf institutions need to instill trust by being more open, honest, and transparent about the programs they created through campaigns by bringing social and religious issues packed with excellent and exciting delivery that can help increase the interest of Muslim millennials in performing waqf. Furthermore, quality of nazhir should be improved, collaboration should be promoted, and the utilization of digital technology are highly recommended. © 2023 World Scientific Publishing Europe Ltd. All rights reserved.

Purpose: This research as determine the perception of MSME entrepreneurs in the city of Medan in the post-covid-19 era.

Design/methodology/approach: This type of research is field research by conducting interviews and Focus Group Discussions (FGD) conducted on MSME entrepreneurs in Medan City who use QRIS and how their preferences and perceptions are, especially for culinary entrepreneurs.

Findings: The results of this study are the tendency of MSME entrepreneurs to prefer cashless transactions instead of QRIS because there are network constraints, lack of consistency in real time when transacting, administrative costs are imposed for MSME entrepreneurs so that they tend to cashless transactions other than QRIS so that MSME entrepreneurs do not prioritize the use of QRIS. Furthermore, from the perception of post-covid-19 era MSME entrepreneurs that purchasing power is low, however, the use of QRIS has not shown an increase in business income.

Research, Practical & Social implications: Demonstrate the use of QRIS services that can increase the business income of MSME Users.

Originality/value:  This research provides an affirmation in the thinking of the use of QRIS services that can be developed in a more comprehensive and in-depth research. On preferences and perceptions of MSME and their competencies, considering perception entrepreneurs that purchasing use QRIS

From a sample of Islamic banks around the world from 1997 to 2012, this paper examines whether loan loss provisioning in Islamic banks is procyclical. Our empirical findings highlight that loan loss provisioning in Islamic banks remains procyclical, although the ‘expected’ loan loss model (E-LLM) has been implemented for Islamic banks in several countries. A closer investigation further documents that Islamic banks also use loan loss provisions for discretionary managerial actions, especially related to capital management in which loan loss reserves and provisions are inflated when bank capitalization declines. Eventually, this paper highlights that higher capitalization can mitigate the procyclicality of loan loss provisions in Islamic banks. In other words, loan loss provisioning becomes countercyclical for Islamic banks with higher capitalization. This paper therefore casts doubts on the adoption of the E-LLM for Islamic banks to promote countercyclical effects, because the E-LLM may be influenced by managerial discretion, including opportunistic capital management using loan loss provisions that may undermine the importance of maintaining bank capitalization.