<p class="bdabstract">This study aims to examine the effect of corporate governance and the characteristics of the Sharia Supervisory Board on the Maqoshid Sharia Index in Islamic Banking in Indonesia. In this study, corporate governance is proxied by the Board of Directors, Board of Independent Commissioners, Audit Committee, and Institutional Ownership. Meanwhile, characteristics of the DPS are proxied by the size of the DPS, Multiple Positions DPS and the DPS meeting. This study uses research data obtained from the annual reports of Islamic banks in Indonesia in 2015-2019. Technical analysis of data using regression with Common Effects Model after being selected using the Lagrange multiplier test. The study results found that the Independent Board of Commissioners, Institutional Ownership, and Multiple Positions DPS affected the Maqoshid Sharia Index. Meanwhile, the variables of the Board of Directors, the Audit Committee, the size of the DPS, and the DPS meeting have no effect on the Maqoshid Sharia Index in Islamic Banking in Indonesia.</p><p class="bdabstract"><strong>Keywords: </strong>Corporate governance; Characteristics of the sharia supervisory board; Maqosid Sharia Index; Islamic bank; Indonesia</p>

ABSTRAKPengabdian ini merupakan bentuk hasil kegiatan pengabdian kepada masyarakat yang memiliki tujuan untuk mengetahui dampak pandemi Covid-19 terhadap perekonomian masyarakat di desa Suruhan khususnya pada pelaku UMKM, serta untuk mengetahui strategi yang tepat bagi pelaku UMKM dalam meningkatkan perekonomian. Jenis pengabdian ini adalah penelitian kualitatif. Teknik pengumpulan data melalui wawancara dengan menggunakan data primer. Responden dalam pengabdian ini adalah 11 pemilik UMKM di desa Suruhan, kabupaten Sukoharjo. Hasil dari pengabdian ini menunjukkan bahwa pandemi Covid-19 berdampak negatif terhadap perekonomian masyarakat di desa Suruhan seperti kesusahan dalam mencari pekerjaan, maraknya PHK terhadap karyawan, kesusahan dalam berjualan, dan kesulitan dalam memenuhi kebutuhan hidup. Adapun strategi peningkatan perekonomian yang sangat efektif dalam meningkatkan penjualan produk UMKM di masa pandemi Covid-19 yaitu dengan melakukan jual beli secara Online. Kata kunci: ekonomi; dampak covid-19; umkm; bisnis online. ABSTRACTThis service is a form of community service activity which has the aim of knowing the impact of the Covid-19 pandemic on the economy of the community in Suruhan village, especially for MSME actors, and to find out the right strategy for MSME actors in improving the economy.  This type of service is qualitative research.  Data collection techniques through interviews using primary data.  Respondents in this service are 11 MSME owners in Suruhan village, Sukoharjo district.  The results of this service show that the Covid-19 pandemic has a negative impact on the economy of the community in Suruhan village such as difficulty in finding work, rampant layoffs for employees, difficulties in selling, and difficulties in meeting the necessities of life.  The strategy for increasing the economy is very effective in increasing sales of MSME products during the Covid-19 pandemic, namely by buying and selling online. Keywords: economy; the impact of covid-19; smes; online business.

This study aims to determine the effectiveness of social funds in Islamic banks against MSMEs due to the Covid-19 pandemic. The approach used in this research is descriptive qualitative. The techniques used are content analysis and library research. The results of this study indicate that Micro, Small, and Medium Enterprises (MSMEs) receive assistance from zakat, infaq, and sadaqah. Apart from leading business capital assistance for the business sector or Micro, Small and Medium Enterprises (MSMEs) from the government for Micro, Small and Medium Enterprises (MSMEs) that already have a business permit from the village, as well as through the qardhul hasan scheme and loans for businesses that exist in Islamic banks. . So far, the social funds in Islamic banks for Micro, Small and Medium Enterprises (MSMEs) have not been effective because people use more funds to fulfill basic needs.

The presence of a waste bank institution can encourage people to have the habit of sorting waste and change the paradigm that waste is worth. Furthermore, with a waste bank, the community can earn additional income from selling waste. The presence of a waste bank also has an impact on aspects of environmental cleanliness. In this study, researchers describe the environmental impact of the existence of a waste bank and the allocation of additional income earned by the community from the sale of sorted waste. The method used in this research is a survey by conducting interviews with the waste bank management to determine the management model. Interviews were also conducted with waste bank customers to obtain data on the amount of waste deposited and the customer's financial allocation. The number of customers in Dusun Krecekan is 19 people. Data analysis was conducted using descriptive statistical methods to describe the waste bank management mechanism and the portion of the community's additional income allocation from participation in waste bank activities. The presence of the Krecekan Ngudi Resik waste bank is the result of initiation from the community-driven by the desire to create a clean environment. Good waste bank management is the key to a sustainable waste bank. The presence and support of community leaders also play an essential role in the sustainability of the waste bank. The Krecekan Ngudi Resik waste bank has positively impacted environmental hygiene and the community's economy. Most people who become customers (78.9%) allocate money obtained from waste bank activities for consumption needs.

This individual payment actually makes it easier for people to make electricity bill payment transactions without going out of the house, especially for people who do not travel for certain reasons. The author's background in this study is the public unrest where the author examines the payment of electricity bills through individuals with different ujrah. The formulation of the problem that then arises is how to implement electricity bill payments through individuals in Dukuh Panggilan when reviewed with DSN MUI Fatwa No. 113/DSN-MUI/IX/2017 concerning Wakalah Bill Ujrah. The purpose of the study is to identify the payment of electricity bills in terms of the Fatwa of DSN MUI No. 113/DSN-MUI/IX/2017 concerning Wakalah Bill Ujrah. The research method used is a qualitative method that takes the type of field research, data collection techniques are carried out using observations and interviews. Observations were made as non-participant observers. The results of this study are individuals as representatives in paying electricity bills in Dukuh Panggilan have an important role because of the convenience of residents in paying, especially for society. The existence of ujrah/fees that are not the same from person to person or month to month, also there is no transparency of the amount of ujrah which creates uncertainty, resulting in incompatibility with DSN MUI Fatwa No. 113/DSN-MUI/IX/2017 concerning Wakalah Bill Ujrah. So it is necessary to agree on the amount of ujrah by both parties in order to reach an agreement, so that the contract can be carried out properly.