This study aims to determine the effect of temporary syirkah funds, the size of the board of commissioners, board meeting, size of the board of directors, a board of directors meeting, the size of the sharia supervisory board, sharia supervisory board meetings, and sharia maqasid performance in Islamic banking in Indonesia. In this study explanatory methods are used. The variables studied were temporary syirkah fund, board size, a board of commissioners meeting, board size, a board of directors meeting, size of sharia supervisory board, meeting of sharia supervisory board as independent variables and sharia maqasid performance as dependent variables. The population in this study is a Sharia Commercial Bank (BUS). Sample selection technique used judgment sampling and obtained a sample of 6 (six) Islamic banking. Data collection techniques used are document review, namely Islamic banking financial statements. Processing techniques and data analysis used are multiple linear regression analysis, classical assumption test, hypothesis testing, and analysis of the coefficient of determination.

This study aims to determine the role of Baitul Maal Wat Tamwil (BMT) Husnayain Against the Development of Micro Small and Medium Enterprises (UMKM). In the study used survey methods by taking samples from the population. The sample in this research is Baitul Maal Wat Tamwil (BMT) Husnayain customer, with 65 respondents. Data processing techniques and data analysis used are validity test, reliability test, classical assumption test, multiple linear regression analysis, hypothesis test, and coefficient of determination. ttabel sebesar 1,998 dan signifikansi sebesar 0,004 < 0,05, sedangkan pembiayaan murabahah berpengaruh positif terhadap perkembangan usaha mikro">Based on the results of the discussion of al-qardhul al-hasan financing has a positive effect on the development of micro, small and medium enterprises small and medium with a tcount of 2,962> ttable of 1.998 and significance of 0.004 <0.05, while murabahah financing has a positive effect on the development of micro enterprises ttabel sebesar 1,998 dan signifikansi sebesar 0,046 < 0,05, dan pembiayaan mudharabah berpengaruh positif terhadap perkembangan usaha mikro, kecil dan menengah kecil dan menengah menunjukkan thitung sebesar 4,713 > ttabel sebesar 1,998 dan signifikansi">, Small and medium-sized small and medium enterprises shows t count of 2.195> ttable of 1.998 and significance of 0.046 <0.05, and mudharabah financing has a positive effect on the development of micro, small and medium enterprises small and medium scale shows tcount of 4.713> ttable of 1.998 and significance Ftabel 3,15 dan tingkat signifikansi sebesar 0,000 < 0,05 dengan demikian dapat dikatakan bahwa al-qardhul al-hasan, murabahah dan mudharabah secara bersama-sama berpengaruh signifikan terhadap perkembangan">0.000 <0.05, simultaneously that the value of Fcount 67,809> Ftable 3.15 and the significance level of 0.000 <0.05 thus it can be said that al-qardhul al-hasan, murabaha and mudaraba together significantly influence the development micro small and Medium Enterprises. Keywords; Financing of al-qardhul al-hasan; murabaha; mudaraba; and micro and small business (UMKM)

Akuntansi Syariah merupakan bidang akuntansi kontemporer yang sedang berkembang pesat. Khususnya, di negara yang mayoritas penduduknya adalah islam, seperti Indonesia. Lembaga Keuangan Syariah seperti Bank Syariah dan Lembaga Keuangan Non Bank yang berbasis syariah kian bermunculan seiring dengan permintaan masyarakat atas jasa keuangan maupun non keuangan yang berbasis syariah di Indonesia. Perkembangan tersebut harus ditunjang dengan ketersediaan sumber daya manusia yang berkualitas atas bidang akuntansi syariah. Sejalan dengan kegiatan Pengabdian Kemitraan Masyarakat (PKM), Program Studi Akuntansi Universitas Muhammadiyah Prof. Dr. Hamka melihat bahwa penting untuk memberikan pembekalan berupa pelatihan atas Akuntansi Syariahkepada para siswa di Sekolah Menengah Kejuruan. Melalui PKM ini, dapat memberikan kontribusi nyata untuk  meningkatkan minat, pengetahuan dan kemampuan atas Akuntansi Syariahpara siswa. Pelatihan ini diharapkan dapat berguna bagi masa depan para siswa dalam membangun karir mereka. Rangkaian kegiatan pelatihan PKM  ini menunjukan bahwa peserta pelatihan memiliki pemahaman materi dan potensis atas akuntansi syariah

Building a business through the Internet or so-called digital business is one way to expand the market reach of business people. Through online marketing, product information can reach consumers far away from domicile, without having to go directly to the area to promote the product. Thus, the opportunity for Muhammadiyah citizens in establishing and managing an online business is huge. In order to be able to establish and manage an online business properly and properly, adequate knowledge and skills are required. Thus, it is necessary to have a briefing in building a digital business for the youth Muhammadiyah Youth Bogor Regency. This program is intended to improve the ability to develop online business.

The variables used in this research are the role of audit committee and internal audit as the dependent variables and the implementation of good corporate governance as the independent variable. This research employs a purposive sampling to determine the samples based on certain criteria and 3 (three) Sharia banks are obtained since they have met the pre-determined criteria. The primary data are obtained through questionnaires distributed to 43 employees of Audit Committee, Internal Auditor, and GCG as the respondents. This research employs a Multiple Linear Regression Analysis as its technical analysis. The results of this research show that the role of audit committee positively and significantly influences the implementation of good corporate governance. Keywords: Audit Committee, internal audit, implementation of Good Corporate Governance