With corporate governance as a moderating variable, this study intends to examine the impact of capital adequacy, liquidity, and firm size on earnings management. This study's population consists of 45 conventional banks that were listed on the Indonesia Stock Exchange between 2015 - 2019. Purposive sampling was used to choose the sample, which resulted in a total sample of 33 firms. Multiple regression analysis using Eviews 9 software is the analytical technique used to test the hypothesis. The results of this study indicate that the capital adequacy variable has a significant effect and liquidity has an insignificant effect, both of which have a negative coefficient value, while firm size has a significant effect on earnings management with a significant coefficient value. positive. Meanwhile, corporate governance is able to moderate the effect of capital adequacy on earnings management and is unable to moderate the effect of liquidity on earnings management with a decreasing t-statistic value, while corporate governance is able to moderate the effect of t-statistics value. Simultaneously, capital adequacy, liquidity, firm size and being moderated by corporate governance have a significant effect on earnings management    

Penelitian ini bertujuan untuk mengetahui sejauh mana pengaruh kenyamanan informasi dan kualitas informasi berpengaruh pada keputusan untuk memberikan amal. Metode analisis yang digunakan dalam penelitian ini adalah analisis kuantitatif dengan metode analisis regresi berganda. Sebelumnya dilakukan uji validitas, uji reliabilitas menggunakan nilai koefisien Alpha Cronbach. Berdasarkan hasil analisis yang dilakukan, dapat disimpulkan bahwa secara parsial (uji-t) variabel Kemudahan Informasi berpengaruh signifikan terhadap keputusan pemberian dan kemudahan informasi memiliki pengaruh positif dan signifikan terhadap keputusan pemberian di Batam. masjid. Hasil pengujian simultan (uji F) menunjukkan bahwa variabel kemudahan informasi dan kualitas informasi secara bersama-sama memiliki pengaruh positif dan signifikan terhadap keputusan pemberian. Koefisien R2 yang disesuaikan sebesar 0,401, yang berarti bahwa variabel tersebut dapat dijelaskan oleh kemudahan informasi dan variabel kualitas informasi sebesar 40,1%, sedangkan sisanya 59,9% dapat dijelaskan oleh variabel lain di luar model.

This research was conducted to determine the effect of mudharabah and musharakah financing on net profit of Islamic commercial banks in Indonesia. This study uses the annual financial statements of Islamic commercial banks obtained from the Financial Services Authority and annual reports on the website of Islamic commercial banks for the period 2010-2019. The test results found that mudharabah financing had a significant effect on the net profit of Islamic banks, this also strengthened Islamic social responsibility of Islamic commercial banks. But unlike mudharabah financing, musharakah financing actually has a negative effect on the net profit of Islamic commercial banks, which means that the higher the Islamic bank distributes musharakah financing, the rate of profit will decrease which results in the weakening of Islamic social responsibility disclosure. It is recommended that Islamic banks exercise greater caution when selecting consumers for mudharabah financing, as this type of financing carries a higher risk but also a higher profit share if the financing is successful. This research has a limitation in that it focuses exclusively on Islamic commercial banks in Indonesia, although additional research might be conducted by sampling Sharia Business Unit and Sharia Rural Bank.

The purpose of this study was to see the preferences and perceptions of halal food at Nagoya Mall in Batam City. This research was conducted at the Nagoya mall which provides halal food in the food street area. The samples of this research are lecturers at 4 universities in Batam which are managed by Persyarikatan Muhammadiyah and Hidayatullah namely: