<p><strong>Purpose</strong> - The purpose of this paper is to identify the effect of tax planning, company value, and leverage on income smoothing practice in companies listed on the Jakarta Islamic Index for the period 2010-2017.</p><p><strong>Method</strong> - The data in this study consisted of 12 companies listed on the Jakarta Islamic Index for the period 2010-2017. Samples are selected using the purposive sampling method. Eckel Index classification uses two types of earning as the target of incomee smoothing, namely operating income and income before tax. Hypothesis testing uses a logistic regression analysis model.</p><p><strong>Result</strong> - Result of simultaneously logistic regression tests tax planning, company value, and leverage affect income smoothing. And results of the partial logistic regression test of company value variable have a significant effect on income smoothing practices, while the tax planning and leverage variables have no significant effect on income smoothing practices.</p><p><strong>Implication</strong> - This study proves that tax planning, corporate value, and leverage simultaneously have a significant effect on income smoothing practices but partially not so that there are many variables that play a role.</p><p><strong>Originality</strong> - The research is the first study that describe use sharia relate income smoothing.</p>

Fatwa and qadla activities as a form of delivering the laws of God, are the great mandate. In addition to requiring intellectual expertise, the fatwa giver must have moral virtue and spiritual intelligence. Indeed, this should be the figure of a scientist, especially the scholars who pursue Shari'a scientific fields. They must be able to create a balance between the power of reason and intuition of dhikr. Plus the level of concern for the social environment of the community. Because in their hands the change agenda is carried out.

By general destination from research this u for test and find out by real about influence implementation of HAS on employee performance and excellence Compete in Industrial Fast food in Central Java .Study  this useful approach quantitative  with the number of samples is 101 respondents. With purposive sampling technique, analyzed use   descriptive and inferential  with analysis technique with using Structural Equation Modeling (SEM) which is operated through the AMOS program. The results of this study are existence influence real that SJH will could explain happening enhancement performance employees. Show existence influence real that performance employee will could explain happening enhancement superiority compete. Show no existence influence real that SJH will could explain happening enhancement superiority compete. Sshow that in the industry food fast Halal certified fast food. Implementation of HAS in the production process capable create employees who produce high performance and performance employee proven take effect positive significant to superiority compete. That is, performance employee will also cause happening superiority compete.

There are several factors that need to be concern to increase BMT’s (Baitul Mal Wat Tamwil) customer loyalty and satisfaction such emotional and rational factors. The emotional factors include the level of customer’s religious adherence and product’s attribute based on the Sharia principles. While the rational factors include performance’s quality as indicated by the services, products varieties and networks support and BMT reputation. The purpose of this study is to identify and find empirical evidence of the emotional factor variables which covers customers religious<br />devotion, Islamic attributes product, performance quality, reputation toward customers loyalty and satisfaction. It also to determine the effect of customers religious devotion, Islamic attribute products, performance quality, reputation on BMT’s customer loyalty and satisfaction in the district of Pemalang. Results showed that based on test of coefficient track, which is shown by calculated value conclude that from the 11 tracks in model, 3 of them were proven insignificant namely direct influence of compliance, performance and reputation on customer loyalty. Meanwhile, the influence of adherence, products, and reputation on complacency, and the influence of products and satisfaction to loyalty all have a probability of under 0,10, which means that all variables have an influence on the independent variables.

Purpose - This study aims to obtain empirical evidence regarding the effect of Islamic stock selection based on financial ratios (debt to assets ratio, debt to equity ratio, non-halal income ratio) and corporate governance mechanisms (managerial ownership, independent commissioners, institutional ownership, audit committee) on company earnings quality.Method - The population of this research is all companies that are members of the Indonesian Sharia Stock Index in 2017-2019. The sample selection used purposive sampling method and obtained 67 sample companies. This study uses secondary data with multiple linear regression analysis method.Result - Debt to assets ratio, managerial ownership, institutional ownership, and audit committee have no significant positive effect on earnings quality. The ratio of non-halal income has a negative and significant effect on earnings quality. Meanwhile, the debt to equity ratio and independent commissioners do not have a significant negative effect on earnings quality.Implication - Companies that are members of the Indonesian Sharia Stock Index are expected to be able to improve the quality of their financial reports. On the other hand, investors are expected to find out and study the company's annual report as a material consideration for investment decisions.Originality - The originality of the research is this study intends to develop previous research by examining the selection criteria for sharia shares and corporate governance mechanisms.