The purpose of this study was to determine the effect of musyarakah financing on profitability in Sharia Commercial Banks in Indonesia for the 2015-2017 period and to find out how much influence musyarakah financing had on profitability in sharia commercial banks for the period 2015-2017. The limitation of the problem of this research is on the profitability of financial ratios ROA (Return On Assets) and ROE (Return On Equity). To disclose these issues in depth and thoroughly, researchers used a quantitative approach with secondary data collection techniques in the form of financial statements of each sharia bank for three consecutive years and provided quarterly financial reports, obtained by 5 Islamic banks to obtain 60 data. The data analysis technique used is simple linear regression using the SPSS version 16. Then the data is described, analyzed and discussed to answer the problems raised. From the results of the study it was found that musyarakah financing had a significant effect on ROA at alpha 5%. This is evidenced by the significance value (Sig.) (0.002) <(α) 0.05. While musyarakah financing has no significant effect on ROE at alpha 5%. This is evidenced by the significance value (Sig.) (0.669)> (α) 0.05.

This study aims to prove the influence of accountability and transparency in the financial management of the performance of the local government area of the province of Bengkulu. This study used a questionnaire to collect the data, the sampling method used in this research is purposive sampling with sample criteria, namely Echelon III and Echelon IV, section Accounting or Section Bookkeeping on each Unit (SKPD) in the government of Bengkulu province. The results showed that the accountability of financial management and significant positive effect on the performance of the local government of Bengkulu province. This means that the higher accountability in financial management will be able to improve the performance of the local government of Bengkulu province. Similarly, the transparency of financial management, positive and significant effect on the performance of local government. In this case, the higher level of transparency in the financial management of local government performance will also be better. By increasing accountability and transparency in the financial management of all existing units expected to improve the performance of local governments in order to promote the establishment of good governance.

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The purpose of this study is to find out how the role of the IAIN Bengkulu Indonesia Stock Exchange Sharia Investment Gallery (GIS BEI) in increasing capital market literacy in the community so as to encourage an increase in fraudulent investment fraud. This research uses descriptive qualitative method. The data used are primary data and secondary data. Data collection techniques used were interviews, observation, and documentation in accordance with the problem under study, as well as data analysis techniques using the Miles and Huberman models. The results of this study reveal that the IDX Investment Gallery 3 in 1 concept which is a collaboration between the IDX, Universities and Securities Companies is expected to not only introduce the Capital Market in terms of theory but also practice. The existence of the IDX Investment Gallery is expected to provide mutual benefits for all parties so that the dissemination of capital market information is right on target and can provide optimal benefits for students, economic practitioners, investors, capital market observers and the general public in the area and its surroundings both for the purposes of socialization and education / capital market education as well as for economic or alternative investment interests to prevent fraudulent investment fraud. Abstrak : Tujuan dari penelitian ini untuk mengetahui bagaimana peran Galeri Investasi Syariah Bursa EfekIndonesia (GIS BEI) IAIN Bengkulu dalam meningkatkan literasi Pasar Modal pada Masyarakat sehingga mendorong pengurangan penipuan investasi bodong. Penelitian ini menggunakan metode kualitatif deskriptif. Data yang digunakan adalah data primer dan data sekunder. Teknik pengumpulan data yang digunakan adalah wawancara, observasi, dan dokumentasi sesuai dengan masalah yang diteliti, serta teknik analisis data menggunakan model Miles dan Huberman. Hasil penelitian ini mengungkapkan bahwa Galeri Investasi BEI berkonsep 3 in 1 yang merupakan kerjasama antara BEI, Perguruan Tinggi dan Perusahaan Sekuritas diharapkan tidak hanya memperkenalkan Pasar Modal dari sisi teori saja akan tetapi juga prakteknya. Keberadaan Galeri Investasi BEI diharapkan dapat saling memberikan manfaat bagi semua pihak sehingga penyebaran informasi pasar modal tepat sasaran serta dapat memberikan manfaat yang optimal bagi mahasiswa, praktisi ekonomi, investor, pengamat pasar modal maupun masyarakat umum di daerah dan sekitarnya baik untuk kepentingan sosialisasi dan pendidikan/edukasi pasar modal maupun untuk kepentingan ekonomis atau alternatif investasi agar tidak terjadinya penipuan investasi bodong. Kata Kunci: Literasi Keuangan, Pasar Modal

Personal income tax (PPh 21) is a mandatory levy relating to income earned by an individual taxpayer through the work, services or activities he is doing. The research was conducted with the aim of knowing the implementation of taxes (PPh 21) in the context of Islamic economics. The method used in this study is a qualitative method which is included in library research, namely the research sources come from books, previous research, journals, and the internet. From all these sources, then processed to be analyzed in order to get a conclusion. The results of this study are that the determination of progressive rates on personal income tax (PPh 21) is allowed in Islam for considerations of justice and benefit and personal income tax (PPh 21) meets the principle of tax collection (dharibah) in Islamic economics so that the tax may be taken. Keywords: PPh 21, progressive rates, principle of collection