The measurement of the financial performance of Islamic banking mostly still use the financial performance indicator of the conventional banking system. Necessarily, it should be linked with the purpose of Islamic banking that is to provide benefits to human beings and to implement the principles contained in the maqashid shariah. The excellent performance can provide an opportunity for Islamic banks to continue to grow, develop, and sustain. This study aimed to examine the effect of Maqashid Shariah-based Performance (MSP) on Islamic Social Responsibility (ISR) activity. This study used the ISR index consisting of 66 items, then analyzed content to 29 Islamic banks from 4 countries in ASEAN: Indonesia, Malaysia, Brunei Darussalam, and the Philippines from 2014 until 2017. Bank age and Gross Domestic Product (GDP) were used as the control variable. Using panel data from 113 observations, the results showed that MSP had a significant positive effect on ISR activity. This showed that the higher performance of Islamic banks would provide more exceptional ability to conduct ISR activities. The implication of this research is the Islamic bank should pay attention to Maqashid Shariah-based Performance to improve bankability in ISR activity

Tujuan penyusunan laporan arus kas adalah untuk mengetahui realisasi penerimaan dan pengeluaran kas perusahaan sehingga dapat diketahui potensi realisasi kas di masa yang akan datang. Metode penyusunan laporan arus kas  ada 2 yakni metode langsung dan tidak langsung. Namun karena kurangnya pemahaman mengenai tahapan penyusunan laporan arus kas sehingga masih terdapat siswa siswi SMK yang belum bisa membuat laporan arus kas. Tujuan pelaksanaan pelatihan ini adalah peningkatan kompetensi siswa dalam penyusunan laporan arus kas menggunakan metode langsung dan metode tidak langsung menggunakan microsoft excel. Target pelaksanaan pelatihan ini adalah siswa siswi di SMK Negeri 14 Jakarta. Kegiatan dilaksanakan dalam bentuk ceramah, diskusi, praktik, dan pendampingan. Hasilnya 70% peserta telah mampu menyusun laporan arus kas metode langsung dan tidak langsung menggunakan aplikasi microsoft excel