Efficiency is one of the parameters to measure the performance of the banking industry. This paper is using three stages to find out how the conditions of efficiency level of Islamic banking. Frontier and Stochastic Frontier Approaches are used to calculate the efficiency level and then averaged. Last, the determinants of efficiency were conducted by the Tobit Model. The data are 7 Sharia Commercial Banks during the period 2010 to 2017 which are chosen by purposive sampling. The study found the average efficiency level is 83.51% and is classified as less efficient. The Tobit model showed that all of the variables have not significant effect on efficiency level Islamic banking, except the ROA.

This study aims at understanding the meaning of the loan in the loan business services basedon the members’ perceptions of Eko Kapti cooperative. This study uses TranscendentalPhenomenology approach by Edmund Husserl. The results of this study show that the “the loanservices are the results of inconsistencies in the use of a principle”, whether using syariah orconventional principles, so that the existing loan business services are considered as part ofsyariah containing usury.Keywords: Understanding the meaning of the loan services, Cooperatives, Inconsistency,Syariah or Conventional

This idea originated from the speech of the Minister of Finance at the 2nd Annual Conference of Islamic Finance in 2017 on the management of zakat and taxes. This paper critically discusses the regulation of income tax and zakat income in Indonesia and Malaysia. Furthermore, this paper aims to compare the treatment of zakat on personal income tax reporting with personal income tax in Malaysia. The research method used is design research that adopts the Plomp and Nieveen (2013) development model with adjustments, by collecting data through document studies, literature studies and in-depth interviews with zakat and tax practitioners. The results of the discussion show that Indonesia has not implemented zakat as a tax credit like Malaysia. Indonesia also does not yet have a national standard for zakat calculation.

The aim of this article is to track the trending topics in the field study of environmental accounting research. The data was analyzed by using the library study method. The data was collected from scopus database by searching the systematic keyword that related with the environmental accounting literature on the search engine. This study found that the article that discussed about the environmental accounting was various and mostly concern on the issue about carbon accounting, water accounting, and biodiversity accounting as well as the measurement stages of extinction accounting. The author also found there was some theory which fit with the environmental accounting research that mainly discussed about the evolution of modern accounting and business methods that now more concerned with the social and environmental accounting. This research had implication for the accounting thinkers as well as the accounting and economic students, because the author did not only discuss about the literature review of environmental accounting but also the future direction of the environmental accounting that could become a new novelty for the future study.

Jasa Pinjaman merupakan bagian dari Koperasi didalam unit usaha Simpan Pinjam, yang dihasikan atas ketidakkonsistenan dalam penerapan suatu prinsip, apakah koperasi menggunakan prinsip syariah atau prinsip konvensional sehingga akan menghasilkan penyimpangan. Hal ini bisa tercermin karena jasa pinjaman yang selama ini terjadi di Koperasi Simpan Pinjam merupakan gabungan dari Al-Qardh yang mewakili dari prinsip syariah dan Hutang yang mewakili dari prinsip konvensional.