The development of Corporate Social Resposibility is not only applied at the conventional company, but also thrive in Islamic-based business economy that is often referred as the Islamic Social Reporting (ISR). The company that reported their liabilities in the form of ISR assumes that an entity is not only being required to do accountability to internal and external parties but more is the existence of an obligation to do accountability to Allah SWT.As an agricultural company wjich has been listed on the Indeks Saham Syariah Indonesia (ISSI) was supposed to do the disclosure of ISR in accordance with Sharia principles. This is necessary to meet the importance of muslim stakeholders who want social activityinformationwhich is undertaken by a syari’ah company.This research was aimed to analyze the factors that affect the disclosure of ISR. The population in this research was the entire agricultural companies listed on the Indeks Saham Syariah Indonesia (ISSI) in the Bursa Efek Indonesia.The selection of the sample used the purposive samplingmethod with criteria of agricultural sector companies who conducted disclosure of ISR and consistently at ISSI in the year of 2012– 2015. The samples is 11 companies. Data analysis technique that was used in this research is a multiple regression analysis method.The results of this research indicated that there was a significant influence among all independent variables simultaneously against the dependent variable. Partially it indicated that profitability, proportion of independent commissioner, the size of the company, and the age of the company which has an influence on disclosure of Islamic Social Reporting.

The present study aims to analyse the effectiveness of musharakah financing for empowering micro-businesses in the perspective of entrepreneurs. This research is qualitative research using a critical analysis method.   This study uses interviews as a research instrument to find out what factors affect the effectiveness of musharakah financing in empowering micro small business of BMT entrepreneurs in the Special Region of Yogyakarta.  Entrepreneurs from two BMT in Yogyakarta had been interviewed. The results showed that BMT musharakah financing played an important role in the business development of Micro and Small Business, especially in terms of increasing business capital, easy access to take financing and a small amount of instalments. In addition, musharakah financing is effective in encouraging MSE empowerment, to increase the amount of merchandise inventory, add new types of products, expand businesses and add new equipment for business facilities. This study limits the ability to generate findings to a larger population of small-micro enterprises which obtain shariah financing from Islamic microfinance institutions (Baitul Maal Wat Tamwil) in Indonesia. The research findings can be used on how to empower small-micro enterprises with the Islamic financing and the development of Islamic microfinance institutions. This paper has contributed to the approach of empowering small micro-businesses with musharakah financing, which is considered to have a less contribution to BMT income. In addition, this study uses a critical analysis method to get a new perspective on the use of musharakah financing from the view of small entrepreneurs.

Purpose This study aims to examine how beliefs and expectations on collaboration for investment, technology advancement and governance can lead to sustainable income generation that succeeds in influencing the community to accept the proposed Waqf integrated income generating model (WIIGM). Design/methodology/approach This study empirically examined the beliefs and expectations on the proposed WIIGM model, which was adapted from the theory of reasoned action (TRA). Data was collected from 366 respondents selected via convenience sampling. Questionnaires were distributed online, of which responses were then analysed using partial least squares structural equation modelling for hypothesis testing. Ethical approval is also gathered before the data collection begins. Findings This study found that collaboration for investment and governance significantly contribute to sustainable income generation in waqf operations and management, which eventually results in the community’s trust and acceptance of the WIIGM model. Technology advancement also significantly influences sustainable income generation, which finally leads to the community's behavioural intention to participate in the WIIGIM model. Further studies on this variable may establish findings from other perspectives. Practical implications This paper is an original study that empirically examines the potential for a new waqf integrated income-generating model in building the trust of the community towards waqf institutions. This study is significantly important for practitioners and policymakers in evaluating the potential roles of waqf based on the belief and trust of the community. Originality/value This paper adds value to existing literature regarding the potential of a new waqf integrated income-generating model.

Islamic banks have the same functionality conventional banks as intermediaries of financial services (financial intermediary), has a fundamental duty to collect funds from the public and channeled back to the community in the form of financing facilities. Fund raising is done through savings and investments such, wadiah deposits, savings and time deposits. The distribution of funds is done with some kind of contract as, murabahah, istishna, mudharabah, musyarakah, ijarah, and salam. The purpose of this research is to determine the effect of Third party funds (DPK), profit margin, wadiah certificate of Indonesian Bank (SWBI), return on assets (ROA), and non performing financing (NPF) to murabahah financing. Object in the reserach is Bank Syariah Mandiri and Bank Muamalat Indonesia period 2009-2013. The result of analysis showed by simultan DPK, profit margin, SWBI, ROA, and NPF effect to murabahah financing. Predictive ability of the five variables to financing is 98.7% which is indicated by the amount of adjusted R2 and the rest is influenced by other variables. DPK, and ROA partially positive effect to murabahah financing. SWBI negatively affect to murabahah financing. The profit margin is not a positive influence to murabahah financing and NPF does not negative affect to murabahah financing.

Tujuan program pengabdian ini adalah memfasilitasi masyarakat agar memiliki usaha khususnya di bidang pangan dalam rangka memulihkan ekonomi di tengah masa pandemi Covid-19. Program pengabdian masyarakat yang dilakukan berupa pelatihan dan pendampingan  usaha ayam goreng  untuk ibu-ibu peserta program kelompok Tinalan RT 16 RW 04 Prenggan Kotagede Yogyakarta.  Dengan membuka usaha ayam goreng crispy yang merupakan salah satu makanan favorit masyarakat DIY, diharapkan berpotensi menarik konsumen sehingga mendatangkan keuntungan sesuai yang diharapkan dan meningkatkan pendapatan masyarakat. Metode yang digunakan dalam pengabdian ini adalah dengan analisis kebutuhan dan  pembentukan kelompok, pelatihan pembuatan ayam goreng crispy siap jual, pelatihan pemasaran dan membuat pembukuan sederhana serta pendampingan sampai usaha berjalan selama sebulan. Selain itu, peserta difasilitasi dengan peralatan, bahan baku serta mendapatkan rekomendasi tempat berjualan. Sistem penjualan dilakukan bergantian dengan konsep bagi hasil. Keberhasilan kegiatan ini ditandai dengan antusiasme peserta mengikuti pelatihan dan semangat membuka usaha ayam goreng crispy secara kelompok. Program ini diharapkan peserta memeiliki ketrampilan sebagai pengusaha kecil dengan membuat berbagai menu ayam goreng crispy yang bertujuan meningkatkan taraf hidupnya dengan mendapatkan pendapatan dan mengurangi permasalahan pengangguran akibat dampak pandemi Covid 19.