This study aims to examine and analyze the relationship between the effect of operating costs and operating income on bank performance which is mediated by credit risk. Using data on Islamic banking companies listed on the IDX in 2012-2019. The methodology in this study uses secondary data. Data specification is panel data (pooled data) which is actually a combination of data consisting of time series data and cross-sectional data. The analysis tool used is SEM-PLS with the WarpPLS 7.0 application. The results of this study indicate that credit risk can partially mediate the effect of operating costs and operating income on bank performance. This research is successful in proving that the operational cost ratio is used to measure the level of efficiency and ability of a bank in conducting its operations. The smaller this ratio means the more efficient the operational costs borne by the bank concerned so that the possibility of a bank in a less problematic condition. The smaller this ratio, the better the bank's performance.

This study is driven by the inconsistent findings of previous research on assessing the determinants of banks' performance. In addition, financing risk has been indicated as a significant variable in mediating the related research but failed to incorporate in previous research. Therefore, this study aims to assess the role of liquidity and Capital Adequacy Ratio (CAR) on Islamic bank's performance in Indonesia using financing risk as a mediator. Data were collected from 14 samples operating in Indonesia in the period 2013-2019. They were then analyzed using Partial Least Squares – Structural Equation Modelling (PLS-SEM) with Warp PLS 7.0 as a tool of analysis. The results show that variable liquidity (FDR) significantly influences Bank Performance mediated by Financing Risk (NPF). Meanwhile, variable CAR shows no significant influence on Bank Performance even when it was mediated by the Financing Risk variable (NPF). This finding implies that providing short-term financing is more profitable for an Islamic bank than a longer one. This finding is in line with the Commercial Loan Theory, which states that it is better to provide loans in the short term to minimize the possibility of defaults that will impact the bank's performance.==================================================================================================ABSTRAK – Apakah Likuiditas dan Rasio Kecukupan Modal mempengaruhi Kinerja Bank Syariah di Indonesia? Suatu Analisis menggunakan Risiko Pembiayaan sebagai Mediator. Penelitian ini didorong oleh tidak konsistennya temuan penelitian sebelumnya dalam menilai determinan kinerja bank. Selain itu, risiko pembiayaan telah terindikasi sebagai variabel yang signifikan dalam memediasi pengaruh beberapa variabel penilaian kinerja bank syariah, tetapi tidak diakomodir dalam penelitian-penelitian sebelumnya. Oleh karena itu, penelitian ini bertujuan untuk menilai peran variabel likuiditas dan CAR terhadap kinerja bank syariah di Indonesia dengan menggunakan risiko pembiayaan sebagai mediator. Data penelitian dikumpulkan dari 14 bank syariah yang beroperasi di Indonesia. Analisis data dilakukan dengan menggunakan PLS-SEM dengan WarpPLS 7.0. Hasil penelitian menunjukkan bahwa likuiditas berpengaruh terhadap kinerja bank bank syariah dengan dimediasi oleh risiko pembiayaan (NPF). Sedangkan variabel CAR tidak menunjukkan pengaruh yang signifikan terhadap kinerja bank syariah walaupun dimediasi oleh NPF. Penelitian mempunyai implikasi bahwa memberikan pembiayaan jangka pendek lebih menguntung bagi bank syariah dari pada pembiayaan jangka panjang. Hal ini sejalan dengan Commercial Loan Theory yang menyebutkan bahwa memberikan pinjaman dalam jangka pendek lebih menguntungkan karena dapat meminimalisir terjadinya wanprestasi yang berdampak pada peningkatan kinerja bank.

On this modern era, many people only concern about how to improve the cognitive and psychomotor as the results of their children's education process. They usually did many ways to increasing that aspect but sometimes they forget the affective (attitudes) of their children. The affective aspect, which also known as character building may be interpreted as a series of planned activities conducted by adults to learners; in a purpose the learners may have knowledge and understanding and be able to apply the life values such as goodness, truth and sincerity as their everyday's habits. As the other tribes, Dayak's people in Central Kalimantan also have ways and tools which are functioned in character building, one of which is through traditional art named "Karungut". Karungut is a kind of oral art sung with particular rhymes and accompanied with traditional instrument named "Kecapi". This research aims to describe and analyze the function of Karungut in character building of Dayak's people in Central Kalimantan. The approach used in this research is one to describe and analyze the utterances or opinions of group of people or community, therefore the approach used by the researcher is qualitative. While the kind of ethnographic approach was used considering the objects being described and analyzed is a culture or system of social groups, including mindset, habits, and ways of Dayak's living in Central Kalimantan. Research data were collected using interview and documentation towards source people including: Karungut artists, community leaders, and Dayak's customary leaders. According to the data, the results concluded are: (1) There were 4 (four) functions of Karungut in character education building of Dayak's people in Central Kalimantan, namely: (a) informative function, (b) affirmative function, (c) persuasive function, and (d) prohibition function.

Earnings Per Share (EPS) is calculated by dividing net income by the number of outstanding shares (Shares outstanding). When evaluating a company's success, investors must consider how changes in income affect their investment. This study will examine the impact of the revenue per offer and profit strategy on firm value. This study focused on LQ45 companies listed on the IDX from 2012 to 2019. Using the purposive inspecting strategy with information accessibility measures, 300 organizations were found. This study uses SEM-PLS with WarpPLS 7.0. The study's findings show that while profits per share and dividend policy have no direct impact on the price to book value, they have a considerable impact when mediated by size as an intervening variable. This shows that if expanding company value is based on increasing profits, then the signal theory can explain if growing corporate assets enhance company worth. to recruit investors to the firm.

This study aims to empirically examine the effect of credit risk on bank performance through capital adequacy (CAR) as a mediator. Where capital adequacy (CAR) is a new concept developed from the synthesis of monetary theory, financial intermediation theory, agency theory and bank risk management, as an effort to mediate the research gap between the influence of credit risk on bank performance. This study uses panel data with 35 companies as samples and uses a research period from 2013 to 2020. The analytical tool used in this research is PLS-SEM with WarpPLS 7.0 application. The results of the study explain the two rejected hypotheses, namely the effect of NPL on ROA and the effect of GWM on CAR, but the role of CAR as a mediator of the research gap in this study is the relationship between the effect of NPL on ROA and CAR as a partial mediator. Keywords: Reserve Requirment, bank risk management, return on asset, financial Intermediation Theory.