Purpose-The purpose of the research is to analyze the efficiency of Islamic banks in Indonesia. The data used in this research are panel data observed from 2012 until 2016. The sampling of this research is conducted on five Sharia banks in Indonesia, that is, Bank Muamalat, Bank SyariahMandiri, BukopinSyariah, BRI Syariah, and Bank Mega Syariah. Design/Methodology/Approach-The study uses a quantitative method to analyze the efficiency of Sharia banking with formulation of comparison of operating expenses to operating revenues (BOPO). Finding-The result of this research concludes that Sharia banking in Indonesia has not been efficient during the last five years, that is, 2012-2016. This can be seen from the range of banking efficiency ratio. The average level of Islamic banking efficiency ranges between 89.73% and 94.16%. Bank Muamalat whose range is 94.16% shows the highest average efficiency ratio compared to other Sharia banks. Meanwhile, Bank Mega Syariah maintains the lowest average efficiency ratio that is 89.37%. The five Sharia banks have a high efficiency ratio of over 80%. This shows that Sharia banking in Indonesia is inefficient Originality/Value-The bank should be able to balance between cost (cost) and revenue. Sharia banks must also be able to create good product innovation in order to increase the collection of funds from the community, such as for competitive outcomes, prizes, or other programs that raise public interest to use the services of Sharia banking. Research Limitations/Implications-This inefficiency is due to the high bank operating costs compared to the bank's operating income.

This study aims to determine the analysis of loan principal repayments and Ujrah / Mu'nah products of Rahn and Arrum Emas at Sharia Pawnshops in Lhokseumawe City. The type of research used is descriptive qualitative research. This research has been surveyed from 2020, where one of the loan agreements as a case study will end in 2022. The type of data used is qualitative data. The data sources used are primary data and data collection methods through direct interviews with employees, branch managers, randomly selected customers and general company data that can be accessed directly via the pawnshop link. The analytical method used is descriptive qualitative analysis. The research results show that every customer deciding on one of these contracts has certain considerations both in terms of the ability to pay all at once or in installments. Everything is tailored to the needs and income generated. The amount of ujrah or mu'nah determination, especially for Arrum Mas products, uses a flat calculation, where the loan principal and mu'nah are the same for each installment payment, which is 1 percent per month of the loan amount. The ujrah or mu'nah from Arrum Mas products is lower than Rahn products if the payment is calculated at maturity. The amount of ujrah or mu'nah determination, especially for Arrum Mas products, uses a flat calculation, where the loan principal and mu'nah are the same for each installment payment, which is 1 percent per month of the loan amount. The ujrah or mu'nah from Arrum Mas products is lower than Rahn products if the payment is calculated at maturity. The amount of ujrah or mu'nah determination, especially for Arrum Mas products, uses a flat calculation, where the loan principal and mu'nah are the same for each installment payment, which is 1 percent per month of the loan amount. The ujrah or mu'nah from Arrum Mas products is lower than Rahn products if the payment is calculated at maturity.

Dinars and dirhams, have been used by the population since thousands of years ago, which are known as the essential medium of exchange (thaman haqiqi or thaman khalqi). Islam has introduced the dinar and dirham as currency. Dirham, for the first time used in Aceh during the Samudera-Pasai kingdom, which was then followed by the Aceh Darussalam kingdom and subsequently the use of the gold currency, expanded throughout the archipelago. Dirham, which means money made of silver. But in Samudera-Pasai, dirham means money made of gold. This gold coin weighs 0.57 grams, 18 carat quality with a diameter of one centimeter. Dinar and Dirham in the true sense, namely the dinar is made of 22 carat gold 4.25 grams, and the dirham is made of pure silver 2.975 grams.Based on UUPA No. 11 of 2006, the Aceh government has the authority to set requirements for bank financial institutions and non-bank financial institutions, and the Aceh government can explore gold mines in the Leuser Ecosystem (KEL) for the need to innovate various types of gold currency and gold jewelry that can prosper, can establish dinar-dirham financial institution, making dinar-dirham money, creating e-dinar-dirham, Dinar-DirhamCard, utilizing the Dinar-Dirham as the basis for the Mobil Payment System (MPS); innovating the birth of various currencies for the cyber age under the names Mondex, E-Cash, DigiCash, CyberCash, GoldCash, E-Gold and E-Dinar, E-Dirham, by establishing a Qanun, aiming to invest in the future development of aceh. The institution was given the task of creating dinars, which were kept, monitored, and exchanged. This financial institution in the long term; can be used for safe financial planning, used for children's education funds, family health funds, retirement preparation, and other activities. Meanwhile, physically, the dirham can be used for savings, investment, muamalah, and even zakat, infaq and diyat

Pisang merupakan buah yang umumnya tumbuh di daerah tropis dan banyak tersedia di Indonesia dimana salah satunya pohonnya tumbuh di Desa Blangpanyang Kecamatan Muara Satu Kota Lhokseumawe. Pisang awak merupakan buah pisang yang mempunyai nilai ekonomi rendah bila dijual segar. Untuk meningkatkan perekonomian masyarakat dengan memanfaatkan sumber daya yang tersedia yaitu pisang awak, tim pengabdian mahasiswa Fakultas Ekonomi dan Bisnis Universitas Malikussaleh tergerak untuk melakukan penyuluhan dan sosialisasi pengolahan pisang sale kering yang berasal dari pisang awak bersama ibu-ibu di desa Blangpanyang untuk memanfaatkan pisang awak sebagai bahan baku pembuatan pisang sale kering. Metode penyuluhan yang digunakan ialah metode ceramah dan diskusi serta metode demonstrasi pengolahan pisang sale. Adapun hasil kegiatan penyuluhan yang dilakukan dalam kegiatan pengabdian ini dapat meningkatkan pengetahuan peserta mengenai teknologi pengolahan sale pisang serta memahami cara membuatnya

This research aims to find out the influence of pedagogical competence and digital leadership on career development's impact on the performance of East Aceh State High School teachers. The data in this study used primary data in the form of questionnaires compiled following indicators of research variables and distributed to 180 teachers of East Aceh State High School with sampling techniques conducted in the first stage of stratified random sampling then carried out with simple random sampling techniques or simple randomization of respondents in this study. Data analysis methods are used by structural analysis (SEM) and processed with the analysis of structural moments (AMOS) program. The results of the study found that there is an influence of pedagogical competence and digital leadership on career development and teacher performance, there is also digital leadership influence on the performance of High School teachers in East Aceh Regency. Furthermore, the results of this study show that pedagogical competence predominantly affects the performance of East Aceh State High School teachers.