This study is a comparative study between Riau Province in Indonesia and Selangor State in Malaysia with the aim of assessing differences in the zakat distribution program in reducing poverty in both regions, using the Tawhidi String Relationship (TSR) theory with a circular causation approach and a dynamic analysis model. The results of the study found that there were differences in the management of zakat in the two regions, differences in the effect of reducing poverty, differences in the amount of zakat collected and differences in the distribution of zakat funds. Research recommendation is Riau Province should unite the management of zakat in one institution to concentrated zakat funds and the distribution of zakat has a stronger multiplier effect in reducing poverty.

The objective of this research is to analyze the effect of Amil's Islamic Characteristics on Quality of Financial Reporting and Good Governance as an Intervening Variable in Zakat Management Organizations (ZMO). The research used the Structural Equation Modeling-Partial Least Square (SEM-PLS) method with SmartPLS software to analyze data from 204 samples of commissioners and administrators of Zakat Management Organization. The results show that the character of trustworthiness, professionalism, and good governance had a positive and significant effect on the quality of Financial Reporting. In contrast, Islamic religiosity has no impact on the quality of financial reporting. The results also show that Islamic religiosity, trustworthiness, and professionalism had a positive and significant effect on good governance. Good governance played a role in mediating the influence of trustworthiness on the quality of Financial Reporting. The research findings provide managerial implications for ZMO and the government to utilize Islamic religiosity and character of trustworthiness as qualitative standards in Amil recruitment. Furthermore, it allows them to create and set Amil’s professional competency standards, including the fields of accounting and management, and provide Amil professional certification as well as establish Amil Professional Associations.

The objective of this study is to investgate some factors that influence the Islamic financial performance of Islamic bank Indonesia. The population in this research uses all Sharia Commercial Banks published by Bank Indonesia in 2011-2016. The purposive sampling technique used as the sampling method. A total of 48 annual reports have been analyzed using circular causation models The finding of this research shows that the Good Corporate Governance influence the Profit Sharing Ratio, Zakat Performance Ratio, while the Profit Sharing Ratio, Zakat Performance Ratio affected the Good Corporate Governance. The variable of Corporate Social Responsibility affected the Profit Sharing Ratio and Equitable Distribution Ratio, whereas Profit Sharing Ratio and Equitable Distribution Ratio affected the Corporate Social Responsibility. The variable of GCG has influenced on CSR and vice versa. This research finding provides managerial implications for Sharia banking. The Islamic financial performance can be used in tesing the ratios which are a reflection of business performance, as well as OJK (Financial Services Authority) the Sharia Performance Index can be used in making the policy for measuring the Financial Performance.

The objective of this study is to investgate some factors that influence the Islamic financial performance of Islamic bank Indonesia. The population in this research uses all Sharia Commercial Banks published by Bank Indonesia in 2011-2016. The purposive sampling technique used as the sampling method. A total of 48 annual reports have been analyzed using circular causation models The finding of this research shows that the Good Corporate Governance influence the Profit Sharing Ratio, Zakat Performance Ratio, while the Profit Sharing Ratio, Zakat Performance Ratio affected the Good Corporate Governance. The variable of Corporate Social Responsibility affected the Profit Sharing Ratio and Equitable Distribution Ratio, whereas Profit Sharing Ratio and Equitable Distribution Ratio affected the Corporate Social Responsibility. The variable of GCG has influenced on CSR and vice versa. This research finding provides managerial implications for Sharia banking. The Islamic financial performance can be used in tesing the ratios which are a reflection of business performance, as well as OJK (Financial Services Authority) the Sharia Performance Index can be used in making the policy for measuring the Financial Performance.

This research aims to test and analyze the “Influence of Leadership, Motivation, Organizational Culture on Job Satisfaction and Teacher Performance in the Dayun District of Siak Regency”. Data collection was carried out through questionnaires and carried out on 92 respondents. SEM & PLS and SPSS 19 were used for analysis. The results showed that the leadership style variable has no effect on job satisfaction significantly; the motivation variable influences significantly employee job satisfaction; the leadership style influences significantly employee performance; and job satisfaction also influences significantly the performance of Dayun teachers in Siak Regency.