Purpose -The purpose of this paper is to propose the development of return forecasting model for mudharabah time deposit product in Islamic bank based on artificial neural networks (ANNs). Design/methodology/approach -The analysis consists of two main elements. First element is the identification and selection of significant macroeconomic variables that determine return volatility of mudharabah time deposit in Indonesian Islamic bank industry. Second element is the implementation of appropriate ANNs model according to neural networks properties, and model evaluation based on simulated return predictions of mudharabah time deposit product in Bank Syariah Mandiri (RR-BSM). Findings -It is shown that monthly changes of return can be predicted quite well. The model provides a satisfactory result in forecasting RR-BSM for 12 months ahead with 95.22 per cent accuracy. These results suggest that the ANNs can be applied as an adequate tool to help depositors in predicting future return of mudharabah time deposit product. Originality/value -There is believed to be no other empirical study of Islamic banks that exclusively examines the utilization of ANNs to forecast time deposit return as well as return from other investment instruments.

The obligation to pay zakat is regulated in the Qur'an and is a pillar of Islam. Management of zakat is regulated in Law No. 23 of 2011. This study examines the factors that influence the interest of muzaki to pay zakat. This research is a survey of 35 respondents, muzaki in the National Amil Zakat Agency (Baznas). This study uses quantitative methods with purposive sampling. The data were analyzed using partial least square-structural equation modeling (PLS-SEM), which was then processed using the SmartPLS application. Accountability has a positive and significant effect on the interest of muzaki in paying zakat. Transparency, service quality, and fintech have a positive but not significant effect on interest in paying zakat. This study included very little data. Therefore, further research can investigate these factors with an increasing number of samples. Practical implications by considering the antecedents of muzakki's interest in paying zakat, zakat management bodies can improve accountability, transparency, service quality, and fintech in zakat management

This study aims to formulate a system of accounting cycle on trash bank. This studyused descriptive methods and qualitative data. This study’s subjects consisted of respondents and the data library that collected by interviews, documentation and literature. Analysis was done by analyze the data to understand the process of accounting cycle, preparing the system, the last summed up the results of analysis. The study found a system of financial records and financial statements based on SAK ETAP and some contract in PSAK Sharia. Accounting system has a preparation, recording and classification stage. The preparation stage such as chart of account, price list and customers list. The recording stage such as ledgers: trash inventory, savings cooperatives, list of net income cooperatives, list of savings, list of lending, list of electrical and pulse supplies and special journals: purchase of trash, sales of trash, saving of trash, cash receipts and cash payments. The classification stage such as general ledger, adjusting entries, trial balance. Then the system of financial statements consist of balance sheet, income statement, equity statement, cash flow statement and notes to the financial statements. Finally, for the preparation next period there are after closing journal and trial balance after closing.