The purpose of this study was to analyze the efficiency of local government expenditure based on Islamic Human Development Index (I-HDI) in Local Government at the Indonesian’s Province using Data Envelopment Analysis (DEA). DEA is a non parametic method that was developed to measure the level of efficiency compared to the Decision Making Unit (DMU). This method can measure the efficiency of a government entity by using multi-input and multi-output. DEA result also can be used to identify wich input or output must be increased by Decision Making Unit (DMU) to reach optimum efficiency. The result from this study showed that the average of efficiency score in local government at Indonesian’s Province is increasing from 2015 until 2018. This study also indicates that North Sumatera, East Java, and Yogyakarta’s government spending were efficient in 4 years. While Bangka Belitung and West Papua achieve the lowest efficiency score, and should optimize input and increase the number of output to improve the efficiency. Morever, the main source of inefficiency is in Life birth rate indicators.

This study aims to determine the effect of Sharia Compliance (SC) on the performance of Islamic banking in Indonesia. This type of research is a descriptive verification study, with the method of collecting secondary data obtained from annual reports or annual reports published by Islamic Commercial Banks (BUS) for the 2014-2018 period. Sampling was using by purposive sampling. The number of samples used was 11 BUS in Indonesia with five study periods, so that 55 observant data were obtained. The statistical analysis used is descriptive analysis and simple linear regression analysis, preceded by a normality test and a linearity test, then a regression test using the F test and t test with a significance level of 5%. The results of the study using simple linear regression showed that SC has a positive effect on Sharia banking performance in Indonesia. This means that the higher the SC level, the BUS performance level will also increase

Undang-Undang Nomor 6 Tahun 2014 mengamanahkan Pemerintah Desa untuk dapat mengelola keuangannya secara efektif. Akan tetapi, pada pelaksanaannya, pengelolaan keuangan desa masih belum efektif. Tujuan dari penelitian ini adalah untuk menganalisis prioritas permasalahan pada pengelolaan keuangan desa/negeri di Kota Ambon, Provinsi Maluku. Metode yang digunakan adalah Analytic Network Process (ANP). Hasil analisis pada penelitian ini menunjukkan bahwa subkultur kekuasaan menjadi variabel permasalahan yang paling dominan pada pengelolaan keuangan desa/negeri Kota Ambon. Selain itu, berdasarkan hasil analisis juga dapat diketahui bahwa variabel-variabel yang memiliki pengaruh lebih besar adalah: sub kultur kekuasaaan, sub kultur ekonomi, adanya rencana pembangunan desa secara periodik, adanya regulasi yang tertata dengan baik, sub kultur sosial, adanya pengelolaan BUMDesa yang efektif, serta adanya kemitraan dengan dunia usaha (swasta).

Al-Qur’an akan terus menjadi pedoman terbaik dalam kehidupan manusia. Bukti-bukti akan arahan yang terbaik itu akan terus mengalami kajian-kajian agar penerapannya menjadi lebih baik bagi manusia. Manusia sebagai makhluk ciptaan Allah SWT tentu terdapat sisi yang membedakan dengan makhluk lainnya.Nafs sebagai bagian dari fitrah penciptaan manusia sudah pasti juga terdapat dalam al-Qur’an. Penyerapan makna yang terkandung dalam fitrah tersebut menimbulkan berbagai pengertian nafs dalam al-Qur’an, dan membuat kajian tentang nafs menjadi sangat menarik untuk diperdalam. Apalagi ketika dihadapkan dengan bidang kajian psikologi pendidikan Islam sertaimplementasinyadalam konsep keilmuan Bimbingan dan Konseling. Dengan demikian, konsep-konsep nafs sangat terkait dengan beberapa pendekatan Bimbingan dan Konseling terutama pada pembahasan teori kepribadian yaitu, psikoterapi yang terkait dengan insting manusia yaitu peran dari id, ego dan superego. Frankl mempunyai konsep yang dinamainya dengan kebermaknaan hidup, yang kemudian bermakna bahwa hidup memang hanya untuk satu tujuan yaitu bermuara pada satu Dzat yang Maha Sempurna yaitu Allah. Sehingga akan muncul suatu pelaksanaan Konseling yang kaya akan pendekatan psikologi yang sangat identik dengan nilai-nilai ke-Islaman.

This study aims to propose a model of Zero Waste Accounting in Islamic Financial Institutions in Indonesia and how it is relevant to the achievement of Sustainable Development Goals (SDGs).  Due to the nature of the research that is exploration thus the research adopts interpretative approach that is essential to validate the research with “convincingness” approach rather than positivist measures of the reliability, validity of data and the generalization of results. The finding documents that Zero Waste Accounting is in vein with the spirit of Maqashid ul-Shariah that has been embedded as a part of the purpose of Islamic financial institution establishment. Statement of Sources and Uses of Zero Waste Accounting should become one of the additional disclosures. The paper sheds a light the need on Zero Waste Accounting for the accounting standard setters.

Every human being especially woman tends to be happy for beauty that is related to the feelings. Many people to look beautiful, they shape the body by medical surgery to beautify her face, sharpen their nose, and change the color of her skin. It is urgen to know how Islam regards this practice. Therefore the paper aims to describe and explore the engineering of body beauty in medical and fiqh analysis. Methodology used for the study is qualitative by using content analysis to analyse Islamic and medical view of the engineering of body beauty. The finding of study is that beautification of the body is permissible in Islamic law as long as it does not change the form of Allah’s creation and does not cause harm in humans which causes disability, illness and others. Regarding disgrace and disability therefore changing its form is permissible in Islam because of natural disability or disgrace and because of certain problems that cause defects in one of the organs of the body. Can be done in a compilation of Islamic law for care or treatment for someone

Sumber daya manusia merupakan aspek krusial untuk mencapai tujuan perusahaan. Turnover intention merupakan masalah cukup serius yang dihadapi perusahaan dikarenakan dapat menganggu aktivitas perusahaan dalam mencapai tujuan yang ingin dicapai. Turnover intention adalah proses atau sikap seorang karyawan untuk mempertimbangkan keluar dari pekerjaan dan mencari pekerjaan pengganti yang lebih baik dari saat ini. Penelitian ini bertujuan untuk menganalisis pengaruh compensation, career development, work-life balance dan organizational climate dimediasi oleh employee engagement terhadap turnover intention pada karyawan officer tetap di PT Bank Syariah Mandiri Kantor Pusat. Teknik pengambilan sampel yang digunakan peneliti adalah metode non-probability sampling dengan teknik purposive sampling. Pada penelitian ini jumlah karyawan officer tetap di PT. Bank Syariah Mandiri Kantor Pusat yang dijadikan sampel berjumlah 291 responden dari 404 karyawan officer tetap. Prosedur yang digunakan dalam pengujian, pengolahan data dan pengembangan model adalah model persamaan structural (Structural Equation Modelling). Data dianalisis dengan menggunakan alat bantu perangkat lunak statistik LISREL 8.8. Penelitian ini menghasilkan temuan-temuan bahwa kompensasi, career development, work-life balance, organizational climate dan employee engagement berpengaruh langsung negatif terhadap turnover intention dimana kompensasi memiliki pengaruh paling tinggi terhadap turnover intention. Kompensasi, career development, work-life balance dan organizational climate berpengaruh langsung positif terhadap employee engagement dimana organizational climate memiliki pengaruh paling tinggi terhadap employee engagement. Kompensasi, career development, work-life balance, dan organizational climate berpengaruh tidak langsung negatif terhadap turnover intention melalui employee engagement dimana kompensasi memiliki pengaruh tidak langsung paling tinggi terhadap turnover intention melalui employee engagement. Kata Kunci: Kompensasi, Career Development, Work-life Balance, Organizational Climate, Employee Engagement, Turnover Intention. ABSTRACT Human resources is one of the crucial aspects to achieve the company goals. Turnover intention is a serious problem encountered by the company because it can disrupt the company activities in achieving its goals. Turnover intention is the process or attitude of an employee to consider leaving the current job, and to find alternative employment opportunities in other organizations or companies that are better. The objective of this research is to analyze the influence of compensation, career development, work-life balance, and organizational climate mediated through employee engagement toward turnover intention of the permanent officers employees at the Head Office of PT Bank Syariah Mandiri. In this study, the researcher took the samples by using non-probability sampling method with a purposive sampling technique. The samples were the permanent officers of PT. Bank Syariah Mandiri (Head Office) consisted of 291 respondents from the total of 404 permanent officers. The researcher used structural equation model in testing, analyzing the data, and model development. The data were analyzed by using statistical software tools (LISREL 8.8). The results were compensation, career development, work-life balance, organizational climate and employee engagement have a direct negative influence on turnover intention where compensation has the highest influence on turnover intention. Compensation, career development, work-life balance and organizational climate have a direct positive influence on employee engagement where organizational climate has the highest influence on employee engagement. Compensation, career development, work-life balance and organizational climate have an indirect negative influence on turnover intention through employee engagement where compensation has the highest indirect influence on turnover intention through employee engagement.

: The study aims to rediscover the original source (Al Qur’an) of Islamic economic theory in context of the influence of mainstream theories on contemporary Islamic economics studies. This study reveals the original axiomatic foundations of the Islamic system with defined characteristics and features as the source of Qur’anomic or economic theory. Moreover, a methodology is proposed to reconstruct the Islamic economic theory in four phases including; the classification of Al Quran verses pertinent to economic affairs, exegesis-based understanding of theories, chronology, and micro-macro socio-economic context. The novelty of this study is the combination of the science of exegesis and economics. The findings of this study are expected to differentiate pure Islamic economics studies from those influenced by secular economic thinking.

This paper aims to develop maslahah based performance of afforestation invesment model .afforestationinvestment benefits can be perceived by stakeholders and environment sustainably

This study aims to uncover the determinants of Islamic financial inclusion in Indonesia.  This study uses the analytic network process (ANP) to gather expert opinions and responses from academics, regulators and practitioners. The ANP analysis discovered that the level of Islamic financial inclusion in Indonesia is influenced by two main drivers: the supply and the demand. The demand factors for Islamic financial inclusion, ranked based on their level of significance, are as follows: financial literacy (0.27), religious commitment (0.22), socioeconomic factor (0.19) and social influence (0.17), respectively. From the supply side, primary catalysts for Islamic financial inclusion based on their level of importance are human capital (0.32), product and services (0.24), infrastructure (0.18) and policies and regulation (0.17), respectively. The present study does not include the Islamic insurance sector in its determinant framework of Islamic financial inclusion in Indonesia. This study serves as a reference for regulators in formulating appropriate policy strategies to strengthen the Islamic financial inclusion in Indonesia. Originality/value – This study is a pioneer attempt to identify distinctive factors that influence the level of Islamic financial inclusion in Indonesia by analyzing expert opinions from diverse groups of Islamic finance stakeholders

The Sustainable Development Goals (SDGs) aim to eradicate extreme poverty by 2030 and reduce at least half the proportion of men, women and children of all ages living in poverty in all its dimensions according to national definitions. This chapter reviews extant empirical studies in the area of Islamic microfinance in orderto analyse the contribution of Islamic microfinance to SDGs by mapping research direction on the SDGs. The studies are categorized based on the discussion on research paradigm, countries being researched, methods employed and results that lead to action for achieving MDGs and SDGs. It finds that the studies under review mostly employ poststructuralism and interpretivism paradigm with countries being researched are mostly Bangladesh, Malaysia and Indonesia. Finally, the chapter offers insights on future research aiming to promote the achievements and issues faced in the implementation of SDGs.

Rabbits have the potential to produce meat for the animal protein consumption. At present, rabbit farming has developed in Indonesia.The development of rabbit farming is also Rabbits have the potential to produce meat for the animal protein consumption. At present, rabbit farming has developed in Indonesia.The development of rabbit farming is also accompanied by problems in the rabbit productivity. The problem that occurs in rabbit breeders is the low productivity of rabbits. The aim of this research was to identify the effect of force mating to the percentage of pregnancy in New Zealand White (NZW) rabbits at Indonesia Research Institute of Animal Production (IRIAP). The material used in this research were 99 heads New Zealand White (NZW) rabbits in the rabbit station at the IRIAP. The treatment in this study is that the dam of NZW is mated in natural mating and force mating. Pregnancy percentage data were analyzed using T test. The results showed that the percentage of pregnancy between natural and force mating was significantly different (P <.05). The percentage of pregnancy with natural mating in rabbits is higher when compared to force mating, but force mating can to increase the high percentage of pregnancy. The conclusion of the study is that the pregnancy percentage for force mating is lower when compared to natural mating. However, force mating can increase the percentage of pregnancy to reach 74%. by problems in the rabbit productivity. The problem that occurs in rabbit breeders is the low productivity of rabbits. The aim of this research was to identify the effect of force mating to the percentage of pregnancy in New Zealand White (NZW) rabbits at Indonesia Research Institute of Animal Production (IRIAP). The material used in this research were 99 heads New Zealand White (NZW) rabbits in the rabbit station at the IRIAP. The treatment in this study is that the dam of NZW is mated in natural mating and force mating. Pregnancy percentage data were analyzed using T test. The results showed that the percentage of pregnancy between natural and force mating was significantly different (P <.05). The percentage of pregnancy with natural mating in rabbits is higher when compared to force mating, but force mating can to increase the high percentage of pregnancy. The conclusion of the study is that the pregnancy percentage for force mating is lower when compared to natural mating. However, force mating can increase the percentage of pregnancy to reach 74%.

This study aims to explore ways of effective economic learning in Madrasah Aliyah Sahid, given the importance of effective learning to produce outputs that are expected in accordance with the expectations of Madrasah Aliyah Sahid. In this study the researchers tried to find what steps were taken by the teacher to create effective learning specifically economic lessons both from the methods used by the teacher, the learning model how it was implemented in MA Sahid and how the evaluation was carried out at this institution, and the driving factors, inhibiting factors in effective economic learning activities at Madrasah Aliyah Sahid

This research was conducted with the aim of elaborating some Islamic economic and financial policy solutions and roles that could be offered to face of the Covid-19 pandemic in Indonesia. This research used descriptive qualitative approach with content analysis techniques and library research. The results of the research show that among the solutions that can be offered within the framework of the concept and system of Islamic Social, Economics, and Finance are: (1) by distributing direct cash assitence from zakat, infaq, and alms; (2) by strengthening waqf in the form of money waqf, productive waqf, sukuk linked waqf or waqf for infrastructure; (3) through capital assistance of leading venture for the business sector or micro, small, and medium enterprises (UMKM); (4) through the scheme of qardhul hasan; (5) improvement of Islamic economic and financial literacy; (6) through the development of Islamic financial technology

Usul fiqh is a sharia research method used to analyze various fiqh laws relating to contemporary Sharia Economic activities. This paper explains the position of Usul Fiqh as a sharia learning method. This paper also outlines the relationship between ushul fiqh and Sharia Economics research methods. The results of the study showed that usul fiqh was an important aspect of analyzing contemporary legal fiqh, especially in Sharia economic activities. This mechanism is referred as the Qur'an and Sunnah texts, the argumentation of Ijma and Qiyas, and the use of the Mashlahah and 'Urf methods in an effort to achieve the results of in-depth analysis related to economic cases that arise at the present time. 
 

The purpose of this study is two-fold: 1) to identify the conceptual development of brand trust and 2) to propose the construct of brand trust. To help with this issue, more than twenty papers discussing the concepts of brand trust are selected and examined. The papers are chronologically analysed according to decades. A descriptive qualitative approach is used in this research. Through literature investigation it is found that although sources have various conceptualisations, they refer to the same or a similar feelings: confidence, belief, reliability, and security. However, further analysis suggests the conceptualisation of brand trust has been evolving chronologically and can be categorised into three phases: before 1990, between 1991 and 2010, and after 2011. This study contributes to the conceptualisation of brand trust through a historical (chronological) approach. It is evidence that a constructed conceptualisation of brand trust is a time-specific reflection

the study aims to uncover the determinants of Islamic financial exclusion in Indonesia by gathering the response from financially-excluded respondents. A total of 110 respondents were surveyed, representing five provinces, namely West Java, South Sulawesi, Aceh, East Kalimantan, and North Maluku. The criteria of financially-excluded respondents are those who do not have any Islamic financial products, neither saving, financing, nor capital market account. The study employs Confirmatory Factor Analysis (CFA) to identify indicators explaining Islamic financial exclusion determinants in Indonesia. The paper found that location is the key barrier to obtain financing from and participate in saving in Islamic banks/Islamic microfinance, while lack of financial knowledge is identified as the critical barrier to deal with Islamic capital market products. Overall, most of the respondents perceive human capital, as well as product and services as the two most significant determinant of Islamic financial exclusion in Indonesia, followed by infrastructure, policies and regulation, financial literacy, social influence, and religious commitment, respectively. The originality of the paper lies in detailed insight into the perception of financially-excluded on the factors leading to Islamic financial exclusion

Islam is the perfect religious concept, all of life’s activities are measured in the purpose of sharia enforcement. Maqashid sharia is a benchmark in determining activity in the determination, whether it is by these objectives or not. Credit card is a form of facility created to facilitate consumers in making transactions. This product is multiplying and changing the paradigm of consumers in making transactions in the digital era. Credit card has many benefits and functions, one of its functions is substituted for cash. Method of this study using literacy, data collection and collection of objects. The finding is that the contemporary scholars agree that in practice sharia credit cards are permissible as long as there are no aspects of gharar, usury, but also contain the maslahah of the users. DSN MUI responded favourably to the credit card with the issuance of the fatwa DSN No. 54/DSN/- MUI/X/2006 concerning KKS (Sharia Credit Card

Penelitian ini bertujuan untuk menganalisis pengaruh spesialisasi industri auditor dalam memoderasi hubungan antara karakteristik komite audit dan manajemen terhadap kecurangan laporan keuangan. Populasi dalam penelitian ini adalah  perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2013-2015, dengan sampel 284 perusahaan dan 833 data observasi. Data dalam penelitian ini dianalisis dengan menggunakan moderated regression analysis (MRA). Hasil penelitian ini menunjukkan bahwa spesialisasi industri auditor sebagai variabel moderasi dapat memperkuat pengaruh negatif antara karakteristik komite audit (masa jabatan)  dan manajemen (gender) kecurangan laporan keuangan. Namun spesialisasi industri auditor memperkuat pengaruh positif antara karakteristik keahlian keuangan komite audit terhadap kecurangan laporan keuangan. Implikasi praktis bagi perusahaan adalah perusahaan sebaiknya memilih auditor spesialis untuk memastikan bahwa laporan keuangan yang disajikan bebas dari kecurangan. Selain itu bagi pengguna laporan keuangan, penggunaan auditor spesialis dapat membantu identifikasi awal mengenai kualitas informasi yang disampaikan dalam laporan keuangan perusahaan. Penelitian di masa depan diharapkan untuk menggunakan proksi lain untuk mengetahui karakteristik komite audit seperti independensi komite audit dan besarnya konflik kepentingan manajemen dengan perusahaan.

This study aims to examine the concept of Bank Infaq from Islamic Jurisprudence Perspective. Bank Infaq is an intermediate organization that organize the fund of charity to improve people's prosperity using financing service. With short term, charity bank uses charity fund (tabarru') as funding instrument and provides financing using single model contracts qordhul hasan. Method: This research uses phenomenology method and depth interview to capture the implementation of charity bank based on its operational procedure and normative descriptive is used to study muamalah and positive law related to contemporary practice above. The normative approach is carried out by reviewing sharia laws relating to the practice of charity Bank, especially in terms of sharia contracts. Result: The result shows for general charity bank has a good aim, concept and action to empower the low society using financial instrument, but its procedure still leave some issues in funding, amil's right and financing. The result of this paper is not only describe and criticize the charity bank according to Islamic jurisprudence but also give some suggestions in sharia perspective to make it better and more barokah.