<div><p>The development of Sharia Bank depends on the role of its customers which regularly rises in terms of its number whether it shows less significance. Sharia Bank runs its business under the principle of sharia making it should be relevant and stick to the sharia itself. The operation is closely monitored by The Board of Sharia Monitoring (DPS) tasked to monitor and suggest to the management in ensuring that the bank operates under strict sharia rule so as to convince the customers that they are also stick to it. By the end of each year, DPS releases its internal report along with external auditor report. These reports are useful for financial report users who are stick to the religious values as a guarantee and convincing them that all financial transaction of the bank has operated under the sharia law. The examination is conducted by an external auditor who are qualified in managing accounting. This may rise a question whether it is relevant that “conventional” auditor examined and generating examination report for an Islamic organization (including for Sharia Bank) despite its professionalism and competence.</p><div> </div></div>

This study attempts to determine how Inventory Turnover and Sales influence Net Profit at CV. Mulya Motor Ujung Gading, West Pasaman Regency. This form of research is quantitative research, and the data utilized are quantitative data. Mulya Motor Ujung Gading, West Pasaman Regency's monthly financial statements serve as the source of information for this study's data collecting. Based on the sample collection undertaken using the approach of purposive sampling, a total of 36 research samples from 60 populations were acquired. In this study, descriptive statistical tests, classical assumption tests including the normality test, autocorrelation test, multicollinearity test, and heteroscedasticity test, multiple linear regression analysis, and hypothesis testing including the t-test, F test, and the coefficient of determination were used to analyze the research sample collected between 2017-2019. The partial test results indicate that inventory turnover has a favorable and statistically significant influence on net income at CV. Mulya Motor Ujung Gading, West Pasaman Regency. CV. Mulya Motor Ujung Gading, West Pasaman Regency's sales have a positive and significant impact on net income. In addition, net income is significantly affected by the outcomes of inventory turnover and sales simultaneously.

The main problems in this study are 1) how is the understanding of the people of Blang Sentang Village towards Islamic banks indonesia, 2) What efforts are made by Islamic banking in socializing Islamic banks to the public. The type used in this research is a qualitative research type. The results of the study indicate that the public's understanding of Islamic banks is still lacking. Thus, through the program created by the Islamic banking party, it can overcome the problems that exist in the community, namely the lack of understanding of the people of Blang Sentang Village about Islamic banks.

The payroll accounting information system is a function, record document, which is used for the benefit of cost of products and the provision of information to monitor labor costs. The purpose of this research is to find out the accounting information system that has been implemented by the Department of Trade and Industry of Langkat the accounting information system that has been implemented by the agency is in accordance with an Islamic economic perspective. The analytical tool used in this study was a flowchart through drawing procedures. The data collection method used interviews and documentation. The data analysis technique used was descriptive qualitative analysis technique, which is an analytical method by first conducting interviews and then collecting data. , classifying and interpreting data so as to provide a clear, directed and comprehensive picture of the problem under study. The results of the study indicate that the application of the payroll accounting information system for the Department of Trade and Industry of Langkat Regency is still not effective. This is indicated by the absence of segregation of duties between those who input salary data and those who process salary data. Keywords: Payroll Accounting Information System, Islamic economics, Flowchart.

Pledge as one of the categories of debt-receivable agreements, for the trust of the lender, the debt holder swears merchandise as collateral for obligations. The collateral remains the property of the person who pledged it, but is limited by the recipient of the votive. The special functional components of sharia second-hand shops can be completed by Islamic financial institutions, especially sharia second-hand shops, both as private and government organizations. Improvements are currently accelerating, this is evidenced by progress in various fields, especially innovation. However, not all innovations provide accommodation and positive effects for their clients if they are not handled as expected. This study plans to determine the degree of business administration system for the Digital Sharia Pawnshop application (PSD) in supporting exchanges and increasing potential in facing competition, and to determine the adequacy of online administration carried out by Rantau Prapat Syariah Pegadaian through the Digital Sharia Pawnshop Application (PSD) in expanding the number of customer. Discussion of exam results using a graphical methodology. From the results of this review, it shows that with the implementation of a sophisticated sharia second-hand shop (PSD) application, it is very easy for the general public to make transactions at sharia second-hand shops. So the Digital Sharia Pawnshop (PSD) for this situation sharpens the organization's special value in facing competition. The effectiveness of PSD is reviewed through 7 dimensions, namely efficiency, reliability, compliance, service privacy, responsiveness, compensation, and contact.