West Java is one of the largest Muslim provinces in Indonesia. Unfortunately, the growth of Islamic banking is low compared with other provinces with the growth of 4.9 percent. This may be influenced by the poor services of the quality in Islamic Banking which has caused dissatisfaction with Islamic banking customers. The purpose of this article is to analyze the effect of service quality on customer satisfaction in Islamic banking. The research method employs a quantitative approach and emphasizes on the type of explanatory research while the data analysis technique employs Multiple Linear Regression analysis. The result shows that the Service Quality variables proxies with tangible, reliability, responsiveness, assurance, and empathy simultaneously influence the level of customer satisfaction in Islamic Banking. This is indicated by F count > F table which is 56.794 > 2.274 or Sig. F (0.00) <α = 0.05. Partially influential factors are tangible, reliability, assurance, and empathy variables while the reliability variable has no effect and tangible maintains the most dominant influence on customer satisfaction. Based on the results of multiple linear analyses the effect of service quality on customers satisfaction of Islamic banking in West Java is 70.1% while the remaining 29.9% is influenced by other variables which are not examined in this study.

Purpose: The aim of this study is to examine the development model of mini bank and business clinic laboratory at PTKIN. The existence of mini bank and business clinics laboratory facilities at the university is very needed to prepare the qualified and professional graduates in accordance with the user needs.   Theoretical Framework: The presence of mini bank and business clinic laboratory at universities is very necessary to educate, train, and equip the students with various practical skills and internship experiences so that they become the qualified and ready-to-use graduates.   Design/Methodology/Approach: This research uses a descriptive-empirical method and a qualitative-comparative approach to examine the development model of a mini bank and business clinic laboratory at PTKIN, which the data sources refer to the interview with the informants from five public universities in Indonesia and also various related literatures.   Findings: The results indicate that each university has a different model in developing mini bank and business clinic laboratory at PTKIN. Therefore, all university are required to play a role in preparing the graduates who have the knowledge and professional skills both are theoretically and practically through mini bank and business clinic laboratory.   Research, Practical & Social Implications: The study examines that the practice of mono-disciplinary, inter-disciplinary, and multi-disciplinary approaches is the pattern of alternative development to equip the students with excellent knowledge and skills. In addition, the students can also develop their abilities in business clinics which are managed through collaboration between universities and stakeholders.   Originality/Value: The value of the research originality on the development model of a mini bank and business clinic laboratory at PTKIN became an explanatory research based on the results of previous research conducted by the other researchers in Indonesia.

The effectiveness of zakat management in Indonesia can be seen from how far the zakat funds can be collected and properly distributed to the right people (mustahiq) by the zakat management agencies. This study aims to determine the extent of the collection, management, and distribution of zakat and its effect on the efficiency of zakat distribution by the National Zakat Agency in the 2008-2019 periods. This research uses the combination of qualitative and quantitative research, which the data source refers to the annual financial report of the National Zakat Management Agency in the 2008-2019 periods. Analysis of the Data uses the descriptive-qualitative and statistical-quantitative through correlation and linear regression tests. The results of this study show: first, the regulation of zakat has not been fully implemented in practice, so that the distribution of zakat has no positive and significant effect on the efficiency of zakat distribution; second, the role of zakat management institutions has no significant effect on the efficiency of zakat distribution in Indonesia; and third, the distribution of zakat and the role of zakat management institutions have no simultaneously positive and significant effect on the efficiency of zakat distribution in Indonesia, which is shown through the results of the significance test (F test) and the coefficient of determination test, as evidenced by the calculation results of the determination test only 19.1%, while the remaining 80.9% are other factors that are not studied. The implication of the results of this study is the management of zakat management must be improved so that its distribution becomes more effective and efficient.

Tulisan ini dilatarbelakangi oleh temuan awal dalam kegiatan KKN SISDAMAS UIN Sunan Gunung Djati Bandung pada pertengahan 2016, tepatnya di Desa Binangun Keca-matan Pata¬ruman Kota Banjar. Alasan pemilihan lokasi ini didasarkan kepada alasan bahwa Desa Binangun memiliki karakteristik yang unik, yakni selain menjadi daerah pertanian, sebagian masyarakatnya – terutama kalangan perempuan – juga memiliki profesi sebagai pengrajin dan sekaligus produsen industri rumahan (home industry), seperti: Gula Semut, Dodol, Wajit, Keripik, Kerupuk, Teng Teng, dan sejenisnya. Namun kebanyakan dari mereka belum memiliki perencanaan, pengorganisasian, pelaksanaan, pengawasan, dan evaluasi bisnis yang baik, terutama dalam memasarkan produk-produknya. Implikasinya adalah pemasaran produk gula semut dan pendapatan hasil usaha mereka kurang optimal, sehingga belum mampu meningkatkan kesejahteraan ekonomi. Padahal Desa Binangun ini memiliki potensi yang cukup besar untuk dikembangkan menjadi Desa Wisata di Kota Banjar. Tulisan ini akan menjelaskan bagaimana program pemberdayaan ekonomi masyarakat dapat dikem¬bangkan melalui kemitraan antara lembaga pemerintah, perguruan tinggi, dan lembaga keuangan, yang difokuskan pada manajemen pemasaran produk gula semut di Desa Binangun Kecamatan Pataruman Kota Banjar.

Insurance could be understood as a guarantee or a trade given the insurer (insurance company) to the insured for the risk of loss specified in the agreement (polis) with the obligations of the insured have should pay a premium to the insurer (insurance company). In modern times, the insurance is one of profitable transactions, because many people are starting to realize that the insurance is very important thing. This article will explain some of the theories about the insurance from the perspective of Shari'ah and conventional which focused on the economic theory presented by Taqiyyuddîn Al-Nabani and Thomas Robert Maltus. From this article, we are expected to understand about the differences between the concepts of insurance based on shariah and conventional perspektive clearly and thoroughly.