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This study aims to examine the effect of financial performance and transparency on profit distribution management with earnings management as a mediating variable in Islamic commercial banks in Indonesia. The population in this study were all Islamic Commercial Banks for 2014 - 2019, with as many as 14 Islamic commercial banks. Determination of the sample using the criteria to obtain 10 Islamic Commercial Banks. The data used is secondary data, in the form of financial statements of Islamic Commercial Banks, with data collection techniques in documentation. The analytical method used is the Structural Equation Model – Partial Least Square (SEM-PLS) method. The study results indicate that Financial Performance, Transparency affects Earnings Management Financial performance affects Profit Distribution Management, while transparency does not affect Profit Distribution Management. Profit management can mediate financial performance and transparency of Profit Distribution Management.

The application of sharia principles in banking, which does not involve the elements of interest (riba), betting (qimar), and uncertainty (gharar) is unique and draws attention, resulting in an increase in popularity of this type of banking. Financing products have also emerged with a variety of services. Although Islamic banking does not involve those three elements, it is still faced with the risk of disbursed financing. This issue is important to observe considering its relationship with growth and competitiveness in the banking industry. Credit risk that arises can be caused by two factors, including unsystematic and systematic factors or those that cannot be eliminated or controlled. Several previous studies have described the elements that can put a bank’s credit at risk, particularly in the case of Islamic banking. Therefore, this research using a literature study aimed to classify factors that can indicate credit risk, both systematic and unsystematic in Islamic banking.

This study will examine the impact of economic collision on the non-performing financing in sharia bank in Indonesia. The current study adopts VAR/VECM method to examine inter variables correlation by testing an economic factors, including 1) Real GDP Growth, 2) Exchange Rate, 3) Inflation, 4) Interest Rate, and 5) IDX Composite. A total NPF of 14 Islamic Banks and 20 Sharia Business Units were selected as data samples from 2006 to 2020. The findings indicate that inflation positively impacts NPF in the short run and delivers the biggest shock to NPF. The result states that Inflation, Exchange rate, and Interest rate are the dominant factors to shock NPF in Islamic Banks. From the analysis results, the economic variables, i.e., GDP, exchange rates, inflation, interest rates, and the IDX Composite, provide a stable long-term relationship and, in the short term, adjust to each other to achieve a new balance in the long term.

The optimal implementation of waqf is believed by some literature as a solution to various socio-economic problems of the community. However, the public's interest in waqf is lacking. This study aims to analyze the factors that can increase interest in waqf for the community. The population in this study was the people of Cirebon Regency, Indonesia, and 205 respondents were taken from the population. Data were collected by distributing questionnaires with a scale of 1-6. The data collected in this study were analyzed using the structural equation model method with Smart-PLS. The analysis results show that religiosity and attitude affect people's waqf intentions, but perceived behavioral control and subjective norms have no effect. On the other hand, this study found that awareness can affect religiosity and perceived behavioral control. Meanwhile, trust is also proven to have an effect on subjective norms and attitudes.

The Covid-19 pandemic which became an epidemic throughout the world including Indonesia, so that all sectors including the economy experienced contractions, one of which was Islamic Commercial Banks which faced challenges in the midst of the Covid-19 outbreak such as possible risks to financial performance, so the purpose of this study is to analyze financial performance. Islamic commercial banks during the covid-19 pandemic and are expected to increase economic growth and maintain stability in economic conditions, using ROA, CAR, NPF, FDR and ERM ratios as variables, with a sample of 11 Islamic Commercial Banks, research using comparative quantitative methods, data processed with the paired sample t-test and the data taken are the financial statements of Islamic Commercial Banks for the previous 2018 – 2019 period, and the 2020 – 2021 period after covid-19. The result is that there are significant differences in the CAR, ROA, FDR and ERM ratios on the financial performance of Islamic banking before and after covid-19, while the NPF is not significant.  

The property and housing business is a promising business opportunity. Deputy Chairperson of the REI (Real Estate Indonesia) DPP for foreign relations, Rusmin Lawin, is optimistic that in 2021 the property industry will return to normal and even tend to increase. An increase of about 7.45 percent compared to 2019. The objectives of this study are 1) to reveal the application of Islamic marketing to the marketing system carried out by Cordova Residence and Samawa Land housing; 2) to explore the implementation of Islamic marketing concepts consisting of honesty, leadership, tabligh, conveying, and smart in sales activities in Cordova Residence and Samawa Land housing at the stage of the contract agreement, the promised development process, to the warranty provided; and 3) to investigate the benefits perceived by consumers from the implementation of Islamic marketing strategies implemented by Cordova Residence and Samawa Land housing. The type or type of qualitative research used in this study is thematic analysis. The data collection technique used in this study is by using the method of observation, in-depth interviews and documentation. Qualitative research has criteria for data validity which is carried out by testing four criteria, namely the degree of trust or credibility, transferability, and confirmability. The technique used to analyze the data in this study is a descriptive technique or, more explicitly using, an interactive model. The strategies for implementing Islamic marketing in the marketing systems of Cordova Residence Housing and Samawa Land have similarities. Both are from an Islamic perspective, which adopts an Islamic home model, uses an Islamic payment system, and does not use the usury system (KPR).

The optimal implementation of waqf is believed by some literature as a solution to various socio-economic problems of the community. However, the public's interest in waqf is lacking. This study aims to analyze the factors that can increase interest in waqf for the community. The population in this study was the people of Cirebon Regency, Indonesia, and 205 respondents were taken from the population. Data were collected by distributing questionnaires with a scale of 1-6. The data collected in this study were analyzed using the structural equation model method with Smart-PLS. The analysis results show that religiosity and attitude affect people's waqf intentions, but perceived behavioral control and subjective norms have no effect. On the other hand, this study found that awareness can affect religiosity and perceived behavioral control. Meanwhile, trust is also proven to have an effect on subjective norms and attitudes.

The Covid-19 pandemic which became an epidemic throughout the world including Indonesia, so that all sectors including the economy experienced contractions, one of which was Islamic Commercial Banks which faced challenges in the midst of the Covid-19 outbreak such as possible risks to financial performance, so the purpose of this study is to analyze financial performance. Islamic commercial banks during the covid-19 pandemic and are expected to increase economic growth and maintain stability in economic conditions, using ROA, CAR, NPF, FDR and ERM ratios as variables, with a sample of 11 Islamic Commercial Banks, research using comparative quantitative methods, data processed with the paired sample t-test and the data taken are the financial statements of Islamic Commercial Banks for the previous 2018 – 2019 period, and the 2020 – 2021 period after covid-19. The result is that there are significant differences in the CAR, ROA, FDR and ERM ratios on the financial performance of Islamic banking before and after covid-19, while the NPF is not significant.  

The objective of this study is to examine and analyze the influence of human resource (HR) practices in Islamic perspective on service performance. This study is carried out on Sharia Savings and Loans Cooperatives of Tamzis Bina Utama (TAMZIS) in the DIY Provinces, Indonesia. The data analysis is carried out using quantitative method with Structural Equation Modeling (SEM), and processed with SmartPLS software. The findings in this study indicate that there is a positive and significant relationship in: (1) Recruitment and selection in Islamic perspective on service performance; (2) Training and development in Islamic perspective on service performance; (3) Performance appraisal in Islamic perspective in on service performance; (4) Recruitment and selection in Islamic perspective on service performance moderated by Islamic principles; (5) Training and development in Islamic perspective on service performance moderated by Islamic principles. The findings also indicate that there is a negative and insignificant influence between performance appraisal in Islamic perspective on service performance moderated by Islamic principles in employees of Sharia Savings and Loans Cooperatives of Tamzis Bina Utama in the DIY Provinces, Indonesia.

The potential for waqf is very large, as reflected in the number of Muslims who reach 87 percent of the total population in Indonesia. One of the productive waqf is self waqf (muharrar) in PPNJ. The implementation and realization of self waqf have not fully understood this definition, considering that the target is humans themselves. This study aims to identify the motives and factors that motivate them in waqf themselves to PP Nurul Jadid. Respondents in this study were eighteen respondents who were divided into three categories, namely the management of the pesantren, the infrastructure division, and academics/teachers. The results of this study are, first, the statement of the founder of PP Nurul Jadid about the form of struggle of the students of PP Nurul Jadid became the foundation for the students of PP Nurul Jadid in community life. Second, economic factors, third; skill factor owned by some of the less qualified administrators.