Some problems are still coming up in developing boarding school cooperative. Quality of human resources, participation and performance of cooperative boarding school are some among so many problems are actually there. Strategy to improve the performance of cooperative boarding school is very urgent through participation, commitment and ability to keep innovative among members. ***Beberapa persoalan masih tampak dalam pengembangan koperasi sekolah. Kualitas sumber daya manusia, partisipasi dan KINERJA koperasi pesantren merupakan beberapa di antara sekian banyak masalah yang ada. Strategi untuk memperbaiki kinerja koperasi di pesantren sangat penting, yaitu melalui artisipasi, komitmen, dan kemampuan untuk mempertahankan agar anggota tetap innovatif.

<p>Many research about Islamic work ethics have been carried out. Nevertheless, the research examining whether the dimension of accountability, fairness and truth in Islamic work ethics has effects on the organizational and professional commitment, are still rarely conducted. This research aims<br />to reexamine the effect of variable of accountability, fairness and truth in Islamic work ethics on the organizational and professional commitment, in which variable of professional commitment functions as intervening variable. This research uses approach model Shaub et al, (1993); Khomsiyah<br />and Indriantoro; Yousef, (2000); Harsanti, (2001) and Nasron, (2002). The primary data of this research are collected through collecting opinion or perception of internal auditors, who fill in and submit questionnaires to the researcher. Among the 150 copies of questionnaire distributed to the bank internal auditors in Central Java, there are 90 filled in ones (63,33 %) sent back. Then, the collected data of these 90 copies of questionnaires are analyzed by using regression technique with help of SPSS 10.00 program and path analysis. The result of this research indicates that there is more understanding of the bank internal auditor and the prevailed custom or rule of work, either in the profession ethics or Islamic work ethics such as accountability, fairness and truth, so the better he does more than his duty and function as internal auditor. Furthermore, it has effect on his<br />commitment of profession as a bank internal auditor and his commitment of organization.</p>

Mosque as one of the objects of waqf can provide added value if managed productively. Land of the mosque can be used for a variety productive activities according to the principles of Islam. is study analyzes the aspects of marketing and nancial aspects, the feasibility study for the project productive endowments shopping block Masjid AlFairuz Pekalongan.e data used in the form of quantitative and qualitative data. Factors that will be analyzed in the marketing aspects that shape the market, demand and supply, marketing strategy (segmenting, targetting, and positioning), as well as the marketing mix strategy. Financial aspects of the Average Rate of Return, Payback Period, Net Present Value, Internal Rate of Return , and Pro tability Index .e results of research projects developing productive waqf shopping block mosque of Al-Fairuz Pekalongan is feasible. In the aspect of marketing, business managers have established a marketing strategy and marketing mix well. On the nancial aspect, the ARR value indicates the number of 59%, greater than the minimum accounting rate of return of 7.30%. Payback Period calculation produces a value of 2 years, 6 months, 29 days, less than the economic life of the project. Project NPV is positive value of Rp 209,224,199.00. IRR of 20%, greater than the rate of return of deposits mudaraba Islamic banks are used in the calculation (7.30%). PI calculation results show 1.297193465 value greater than 1 (PI > 1) .

A lot of studies about professional commitment and organization commitment have been done, but study to test how work of professional commitment and commitment organization effects the objective professional commitment and organization commitment was rare. The objective of this research is to examine the influence of professional commitment and commitment organization to job performance and islamic work ethic as intervening variable. The primary data used was from internal auditor perception of all internal auditor of PT. Bank Muamalat Indonesia,  one of shariah  banking  in Indonesia. The questionnaires were distributed to 150 internal auditor as respondents and 40 of questionnaires were returned and can be used. The path analysis model used to test the hypothesis of this research. The research finding figures that not of all hypothesis mentioned and built earlier could be accepted. From 7 (seven) hypothesis, there were only 4 (four) hypothesis admitted or accepted. The result supported H2, H5, H6 and H7, these indicated that professionalism has positively influence islamic work ethic  and islamic work ethic  has positively influence job performance. The commitment organization has not influence islamic work ethic and job performance.