This paper aims to determine the differences bank performance of Muamalat BankBank Sinarmas Bank, and BPRS Bhakti Sumekar measured by CAMELS (Capital, Asset, Management, Earning, Liquidity, Sensitivity to Market Risk) method and the RGEC (Risk profile, Good governance, Earning, Capital) method in 2018. The authors used quantitative methods with a descriptive approach. The sample taken in this study is a representation of Islamic commercial banks (Bank Muamalat), Islamic business unit banks (Bank Sinarmas Syariah), and Islamic microfinance banks (BPRS Bhakti Sumekar). The data used in this study are secondary data from the company's published financial report website and annual report. The Analysis techniques used are : 1) Bank Performance analysis using the CAMELS and RGEC methods. 2) Describe the differences in the measurement using the CAMELS and RGEC methods. Finding in this study is the RGEC is a more comprehensive method to measure Islamic bank performance than Camel. This study has limitation, the period used in this study is only 1 (one) year, for more valid results  it is necessary to add the sample over several years.

Purpose of the study: This study aimed to examine the sincerity factor as the main motivation to work for non-profit organizations, especially in waqf institutions. To be more specific, the paper examines the factor of sincerity influence commitment and professionalism. In Indonesia, the majority of waqf asset is used for mosques, prayer rooms, orphanages, tombs, schools include pesantren or Islamic boarding school. Methodology: This study uses a qualitative approach, interviews with 20 waqf practitioners (Nadzir) both as top leaders and implementers in pesantren or Islamic boarding school. The set of the location of this study was taken at Java and Madura, based on data from the Indonesian Ministry of Religious Affairs most of the Islamic boarding schools in Indonesia are located on this island. The criteria for Islamic Boarding School which are the objects of this study are having assets above 50 billion rupiahs (3,6 million USD). Main Findings: Based on the interviews with the waqf managers sincerity is a motivation that is felt right to foster commitment and professionalism of waqf property managers. Sincerity (ikhlas) does not only originate from wakif who inherits his property for waqf, but also the managers of the waqf property. The continuity of represented institutions (especially Islamic schools) is then managed with sincerity more guaranteed. Applications of this study: This research covers only several waqf institutions that manage education (pesantren) and have productive business charities to meet their needs. Further study can be extended to waqf institutions that manage education (other than pesantren) or other modern waqf institutions. Novelty/Originality of this study: This paper is the first paper to discuss the role of sincerity in waqf management, particularly that uses an empirical approach. A previous paper in waqf management discusses waqf from productive waqf, cash waqf, accountability of waqf and trust in waqf.