The rise of the establishment of Islamic Banks and the opening branch of conventional banks that provide services using sharia system (office channeling) have increase financial transactions in Islamic Laws indirectly. Qardhul hasan is one of the most important financial transactions in Islamic Laws. The public do not have enough comprehension about qardhul hasan. Therefore, this study aims to explainthe process of preparing accounting for qardhul hasan in Islamic Banks. This accounting process will establish financial statements for Islamic Banks based on standard juridical (or law's regulations) and normative (al-Qur'an and Sunnah) . The results of literature review show accounting process for qardhul hasan in Islamic Banks must be implemented with existing regulations so it can be used by stakeholders as a form of transparency (tabligh), validiy (shidiq) of financial report, professionalism (fathonah) and accountability (amanah) for Islamic Banks.Keywords: accounting, qardhul hasan, and Islamic Banks. AbstrakMaraknya pendirian Bank Umum Syariah (BUS) dan pembukaan kantor bank konvensional yang bersedia memberikan layanan untuk transaksi menggunakan sistem syariah (office channelling) secara tidak langsung berakibat pada bertambahnya transaksi-transaksi keuangan yang menggunakan skim syariah. Qardhul hasan merupakan salah satu transaksi keuangan yang paling penting dalam Hukum Islam. Masyarakat umum belum mempunyai pemahaman yang memadai tentang qardhul hasan. Oleh karenanya studi ini bertujuan untuk memberikan penjelasan tentang proses penyajian akuntansi qardhul hasan dalam laporan keuangan perbankan syariah yang sesuai dengan standard yuridis (peraturan atau perundang-undangan) dan normatif (al-Qur'an dan asSunnah). Hasil kajian pustaka menunjukkan bahwa proses pencatatan akuntabilitas akuntansi sumber dan penggunaan qardhul hasan pada perbankan syariah harus diimplementasikan dengan peraturan yang sudah ada agar dapat digunakan oleh para pengguna informasi sebagai wujud dari transparansi (tabligh) dan keabsahan (shidiq) laporan keuangan, serta sebagai bentuk profesionalitas (fathonah) dan pertanggungjawaban (amanah) untuk bank syariah. PENDAHULUANPerbankan syariah merupakan salah satu derivatif atau turunan dari Lembaga Keuangan Syariah (LKS), yang mana mempunyai produk simpanan (funding) dan pembiayaan (lending) yang sangat bervariatif. Selain berorientasi pada laba (profit oriented) juga berorientasi pada sosial (tabarru') atau disamping produk dan layanan yang bersifat komersial, perbankan syariah juga melaksanakan fungsi sosial yang merupakan keistimewaan bank islam melalui aktivitas penghimpunan dan penyaluran

Employee performance is a measure of the quality of human resources in a company, because employee performance is one important factor for the achievement of a company's goals. Employee performance can be influenced by several factors, such as training, work environment and organizational citizenship behavior (OCB). The purpose of this research is to determine the influence of training and work environment to employee’s performance with Organizational Citizenship Behavior (OCB) as the intervening. This research was conducted at the Semarang City Education Department by taking a sample of 115 respondents registered as active officials of the Semarang City Education Department. Data collection method is done through a questionnaire. Data analysis uses path analysis. The results of the study concluded that there is an influence of training and work environment on OCB, the influence of OCB on employee performance and OCB is able to mediate the relationship between training and work environment on employee performance.

This study determines the Good Corporate Governances (GCG) influence in increasing company value through Return on Assets (ROA). Good Corporate Governance factors used in this research are independent commissioner (IC) and audit committee (AC). Company Value factors used in this research is PBV (Price to Book Value). Sample of this research contains 23 conventional commercial banks registered on IDX (Indonesia Stock Exchange) in the period of 2014-2018. The method of data analysis uses multiple linear regression. The results show that the fastest variable to increase company value through ROA as a mediating variable is the audit committee. Independent commissioner does not influence on financial performance (ROA) and company value. Another variable that rapidly increases company value is the direct influence of intellectual capital on company value.

The determination of this research is to examine the effect of Islamic work ethics on job performance and intrinsic motivation. This study also try to investigate the mediating role of intrinsic motivation on the association between Islamic Work Ethics and job performance. Nonprobability sampling, method was used. Data were collected through adopted questionnaires from 310 teachers of different Universities situated in Malakand Division, KP-Pakistan. SPSS and AMOS were used for Statistical tests. Empirical results indicate that there is a significant positive association between Islamic work ethics, Job performance and intrinsic motivation. The study determined that the idea of Islamic work ethics works as a therapy for the emergent ethical crisis of education sector of Pakistan which should be pervaded in organizational culture for sustainable job performance and growth. Further, study explain that intrinsic motivation mediates the association between Islamic Work Ethics and Job Performance. Implications and upcomingstudy recommendations are discuss in the conclusion.