Tujuan penelitian ini adalah untuk menganalisis kinerja bank syariah di Indonesia pada tahun periode 2012 -2016 dengan menggunakan pendekatan Islamicity Performance Index. Sebab Islamicity Performance Index mampu mengungkapkan nilai-nilai materialistik dan spiritual yang ada dalam bank syariah. Metode penelitian ini menggunakan metode kuantitatif non statistik dan metode deskriptif kualitatif dengan populasi dalam penelitian ini ada seluruh bank umum syariah yang ada di Indonesia yang berjumlah 13 bank dan menggunakan purposive sampling dengan jumlah sampel dalam penelitian  adalah 11 bank. Hasil Penelitian ini menemukan bahwa nilai Profit Sharing Ratio secara keseluruhan porsi rata-rata pembiayaan bagi hasil mengalami peningkatan setiap tahunnya, nilai Zakat Performance Ratio secara keseluruhan mengalami penurunan, nilai Equitable Distribution Ratio secara keseluruhan dikatakan tidak cukup baik, nilai Directors Employee Welfare Ratio secara keseluruhan mengalami fluktuasi setiap tahunnya, nilai Islamic Investment vs Non Islamic Investment secara keseluruhan mengalami peningkatan dalam lima tahun terakhir, nilai Islamic Income vs Non Islamic Income secara keseluruhan mengalami peningkatan dalam lima tahun terakhir dan secara keseluruhan 11 bank umum syariah pada penelitian ini telah menerapkan Islamicity Performance Index. Kata Kunci : Islamic Performance Index, Profit Sharing Ratio, Zakat Performance Ratio, Equitable Distribution Ratio, Bank Umum Syariah.

Financial knowledge is one of the important aspects in life today. This study aims to determine the level of financial literacy in motorbike workshop SMEs in Kec.Siak Hulu Kab. Kampar and analyze whether demographic factors consisting of education level, income level, duration of business and age affect the level of financial literacy among workshop entrepreneurs. The number of samples in this study are 50 workshop entrepreneurs with the research method used is the survey method by obtaining data through questionnaires. While the analysis used in this test is binary logistic regression analysis. The results showed that the level of financial literacy for business people was in the low category with a percentage of 48%. The variables that influence the level of financial literacy are income level variables and besides these variables which consist of education level, duration of business and age does not affect the level of financial literacy for business actors. keywords: Financial Literacy, Education Level, Income Level, Duration, Age

This study aimed to analyze the effect of profitability, capital, financing risks, the ability of Sharia supervisory boards and zakat from an Islamic perspective in the circular causation approach, on Sharia banks in Indonesia. This study used a methodology to integrate the TSR of interaction, integration, and evolustion (IIE) to produce factors that affect the ability of zakat and the factors that affect the profitability of Indonesian Islamic banks. The study used the purposive sampling method with a sample of five Islamic banks from 2014 until 2017. This study uses Two Stage Least Square (2SLS) analysis to solve the problem with the Eviews program. The results demonstrated that the ability of zakat can be influenced by profitability, risk financing and capital while the Sharia supervisory board does not have a significant effect on the zakat capability. Profitability may be affected by the ability of zakat, risk financing and capital but not the Sharia supervisory board. The implications show that there is a simultaneous relationship between the ability of zakat and profitability. We recommend that Islamic banks that adhere to Islamic principles should not be afraid to issue zakat as the tithe does not diminish but increases wealth.Contribution/Originality: This study used Two Stage Least Square (2SLS) analysis to solve the problem with the Eviews program. This study created a new formula for the interaction, integration and evolution (IIE) process resulting from the Tawhidi String Relation (TSR) calculation. This study found no reciprocal relationship between zakat capability and profitability. This paper contributes to the first logical analysis that the traffic zakat Islamic banks can be influenced by profitability, the risks of financing and the Sharia supervisory board. Profitability may be affected by the ability of zakat, risk financing, and Sharia supervisory board. Capital has no effect on the ability of zakat and profitability. The results show that Islamic banks should adhere to Islamic principles and not be afraid to issue zakat as the tithe does not diminish but increases wealth.

Penelitian ini bertujuan untuk menganalisis perbandingan pembiayaan murabaha pada Bank Umum Syariah. Pembiayaan murabaha diukur dengan Dana Pihak Ketiga (DPK), Non Performing Financing (NPF), Financing to Debt Ratio (FDR) Biaya Operasional dan Pendapatan Operasional (BOPO). Teknik sampling yang digunakan adalah purposive sampling, selama 5 (lima) tahun dan menggunakan IBM SPSS 22 sebagai alat analisis penelitian. Teknik analisis yang digunakan adalah Uji Mann-Whitney. Dari hasil analisis menunjukkan bahwa variabel Dana Pihak Ketiga (DPK) pada Bank Syariah Mandiri, Bank BRI Syariah dan Bank Mega Syariah terdapat perbedaan. Sedangkan variabel Biaya Operasional Pendapatan Operasional (BOPO), Non Performing Financing (NPF) dan Financing to Debt Ratio (FDR) tidak terdapat pembiayaan. Kata Kunci : Dana Pihak Ketiga (DPK), Non Performing Financing (NPF), Financing to Debt Ratio (FDR), Biaya Operasional dan Pendapatan Operasional (BOPO).

Tujuan penelitian ini untuk mengetahui dampak penerapan lockdown terhadap pergerakan harga saham pada Negara yang ada di ASEAN. Metode penelitian yang digunakan yaitu event study. Populasi dalam penelitian ini adalah seluruh Negara yang menjadi anggota ASEAN dengan menggunakan metode purposive sampling sehingga diperoleh sampel sebanyak yaitu 8 negara ASEAN. Analisis data menggunakan uji normalitas, uji paired t-test dan Wilcoxon Signed Rank Test. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan yang signifikan pada indeks saham CSX, MYANPIX, SET, FTSE, JKSE, KLCI, STE sebelum dan sesudah diterapkannya kebijakan lockdown, serta tidak terdapat perbedaan yang signifikan pada indeks saham PSE sebelum dan sesudah diterapkannya kebijakan lockdown. The purpose of this study was to determine the impact of the implementation of lockdown on stock price movements in countries in ASEAN. The research method used is event study. The population in this study were all countries that are members of ASEAN using the purposive sampling method so that a sample of 8 ASEAN countries was obtained. Data analysis used normality test, paired t-test and Wilcoxon Signed Rank Test. The results of this study indicate that there are significant differences in the stock indexes CSX, MYANPIX, SET, FTSE, JKSE, KLCI, STE before and after the implementation of the lockdown policy, and there is no significant difference in the PSE stock index before and after the implementation of the lockdown policy.