The purpose of this study was to determine the effect of the quality of disclosure of good corporate governance (GCG), leverage, and firm size on profitability in Islamic commercial banks in Indonesia and Malaysia. The data used in this study were obtained from the website of each bank in the period 2011-2017 with a total sample of 16 Islamic commercial banks. The data analysis technique used in this study is panel data regression analysis. The results showed that the quality of GCG disclosure and leverage had an effect on profitability while the firm size variable had an effect on profitability.

Abstract. This research aims to compare the level of Corporate Social Responsibility disclosure on Islamic banking in Indonesia and Malaysia. Using data from annual report in seven public Islamic banks in Indonesia and seven public Islamic banks in Malaysia, this research find that the level ISR of Islamic banking in Indonesia are better than the level ISR of Islamic banking in Malaysia. There were significant differences between the two groups were observed with respect to the all theme of reporting.

ini bertujuan untuk mengetahui implementasi pengelolaan keuangan dana desa di Kabupaten Ogan Ilir Sumatera Selatan dengan menggunakan data primer dari para pengambil keputusan di 26 desa. Hasil penelitian mengungkap aspek pengelolaan keuangan secara umum telah sesuai dengan apa yang diatur dalam Permendagri No. 113/2014 dan mematuhi prinsip da sar pengelolaan keuangan. Pelaporan dan pertanggungjawaban masih men jadi masalah bagi beberapa desa. Belum semua desa yang diteliti memiliki sumber daya manusia yang menguasai aspek pelaporan dan pertanggungjawaban. Berkenaan dengan komposisi belanja desa, semua desa tidak memenuhi aturan 70:30. Hal ini mengakibatkan ketimpangan dalam pelaksanaan pembangunan di pedesaan.

Penelitian ini bertujuan untuk membangun kerangka pengukuran kinerja lembaga keuangan Islam berbasis Maqasid Syariah. Hal tersebut dilakukan melalui intepretasi pernyataan informan dari berbagai latar belakang. Penelitian ini merumuskan lima elemen maqasid syariah, yaitu ad din, nafs, al aql, nasl wal 'ird, dan al maal. Kelima elemen tersebut merupakan pencapaian al maslahah itu sendiri. Untuk lembaga keuangan Islam, semua elemen tersebut harus dicapai tanpa membedakan atau memilih salah satunya. Selain itu, hal ini juga selaras dengan prinsip rahmatan lil 'alamin dan khalifatul fil ardh.

This study aims to determine the impact of environmental performance proxied by eco-efficiency on the financial performance of manufacturing companies in Indonesia. İn this study, the multiple linear regression test was used to analyse the data.  The sample of this study is manufacturing companies that listed at the Indonesia Stock Exchange from 2012 until 2016 with the total observation is 80 firm-years.The results of this study indicated that the average level of eco-efficiency of the manufacturing companies is still relatively low (0.38). The environmental performance as measured by the eco-efficiency has a positive significant effect on the financial performance of the companies. Therefore, this study suggests that companies can improve their financial performance by enhancing their eco-efficiency level.This study aims to determine the impact of environmental performance proxied by eco-efficiency on the financial performance of manufacturing companies in Indonesia. İn this study, the multiple linear regression test was used to analyse the data.  The sample of this study is manufacturing companies that listed at the Indonesia Stock Exchange from 2012 until 2016 with the total observation is 80 firm-years.The results of this study indicated that the average level of eco-efficiency of the manufacturing companies is still relatively low (0.38). The environmental performance as measured by the eco-efficiency has a positive significant effect on the financial performance of the companies. Therefore, this study suggests that companies can improve their financial performance by enhancing their eco-efficiency level.