This study aims to analyze the implementation of the KRISNA Special Allocation Fund in budget planning at the Regional Development Planning Agency of Rokan Hilir Regency. The Collaborative Application System for Planning and Budgeting Performance Information functions to carry out budgeting or proposals for the use of website-based Special Allocation Funds since 2018 in Rokan Hilir Regency. This research uses qualitative research method with descriptive research type. The main informants in this research were the Head of Bappeda, Head of Bappeda Division, Head of Sub Division of Bappeda, Head of Education Office, Head of Department of Housing and Settlements Service, and Head of Agriculture Service in Rokan Hilir Regency. Sample selection is done by (purposive sampling). Based on the results of research and data analysis, it shows that: (1) The implementation of the application system policy since the second quarter for the 2019 budget still has several question marks, including those related to the amount of funds approved by the central government which is not fixed.

The objective of this study is to investgate some factors that influence the Islamic financial performance of Islamic bank Indonesia. The population in this research uses all Sharia Commercial Banks published by Bank Indonesia in 2011-2016. The purposive sampling technique used as the sampling method. A total of 48 annual reports have been analyzed using circular causation models The finding of this research shows that the Good Corporate Governance influence the Profit Sharing Ratio, Zakat Performance Ratio, while the Profit Sharing Ratio, Zakat Performance Ratio affected the Good Corporate Governance. The variable of Corporate Social Responsibility affected the Profit Sharing Ratio and Equitable Distribution Ratio, whereas Profit Sharing Ratio and Equitable Distribution Ratio affected the Corporate Social Responsibility. The variable of GCG has influenced on CSR and vice versa. This research finding provides managerial implications for Sharia banking. The Islamic financial performance can be used in tesing the ratios which are a reflection of business performance, as well as OJK (Financial Services Authority) the Sharia Performance Index can be used in making the policy for measuring the Financial Performance.

The objective of this study is to investgate some factors that influence the Islamic financial performance of Islamic bank Indonesia. The population in this research uses all Sharia Commercial Banks published by Bank Indonesia in 2011-2016. The purposive sampling technique used as the sampling method. A total of 48 annual reports have been analyzed using circular causation models The finding of this research shows that the Good Corporate Governance influence the Profit Sharing Ratio, Zakat Performance Ratio, while the Profit Sharing Ratio, Zakat Performance Ratio affected the Good Corporate Governance. The variable of Corporate Social Responsibility affected the Profit Sharing Ratio and Equitable Distribution Ratio, whereas Profit Sharing Ratio and Equitable Distribution Ratio affected the Corporate Social Responsibility. The variable of GCG has influenced on CSR and vice versa. This research finding provides managerial implications for Sharia banking. The Islamic financial performance can be used in tesing the ratios which are a reflection of business performance, as well as OJK (Financial Services Authority) the Sharia Performance Index can be used in making the policy for measuring the Financial Performance.

The problems faced by business actors at the Nando Mushroom House are: first, the lack of knowledge of business actors about managing their business finances, such as still mixing business and household finances. Second, bookkeeping is still kept simple in their business. The problem that often occurs in home businesses is that household finances are often mixed with business finances. The targets of this Community Service program are: Nando mushroom house business actors are able to do proper bookkeeping and have skills in recording financial posts correctly. The purpose of this service is to provide training in Financial Management and Financial Reporting at the UMKM "NANDO" Mushroom House in Pekanbaru. The solution that can be done is training to make books based on correct accounting standards so that they can accurately calculate and know the profit or loss of their business results. With this financial report, Financial Management and Financial Reporting will be able to manage the finances of the Nando mushroom house. The output produced in this activity is the ability of business actors to carry out proper recording, bookkeeping and financial reporting in order to obtain maximum operating profit. Seeing the resulting output, it is hoped that Nando's mushroom house can develop its business more.

The purpose of this study is to calculate the feasibility of investing in the financial aspects by using an Islamic perspective namely Hamdi's Method. Hamdi's Method uses the calculations of gold value method (GVM) and gold index (GI) which is a substitute for calculations in conventional concept, namely net present value (NPV) and profitability index (PI). The GVM and GI method is a new method for calculating financial aspects in determining the feasibility of investing in an Islamic perspective. The calculation of the GVM and GI methods uses the gold standard based on the word of Allah ta'ala in the letter at Taubah verse 34. From the word of Allah ta'la this was developed by Ibnu Khaldun who stated that gold and silver are measure of value. In this paper try the case of opening a business an English course by using the Hamdi's Method which then compares investment feasibility decisions using conventional method namely NPV and PI. The calculation results show that the business of English course is feasible using the Hamdi's Method. The result is the same as using NPV and PI calculations. Thus calculating the feasibility of investing in the financial aspects by using an Islam perspective namely the Hamdi's Method can be used as a new method in academic field.