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A dearth of studies linking risk-taking with maqasid shariah-based performance has been the motivation for analyzing this relationship. This study also examines the moderating effect of shariah governance. The study uses time-series data with the dynamic panel technique to examine the relationship between variables. The number of samples in this study was 75 Islamic banks operating non-window banking from 19 countries. Results prove that risk-taking has a significant adverse effect on the performance of Islamic banks. Lower risk-taking indicates a bank is more efficient, resulting in higher maqashid shariah-based performance. The governance has a positive moderating effect on the relationship between risk-taking and the performance of Islamic banks. Increasingly quality SSB strengthens the risk-taking relationship with maqashid shariah-based performance. This study implies that Islamic banks with quality SSB will be more efficient in managing risk to increase performance that complies with maqashid shariah criteria in the long term. This study concludes that managers must improve risk management in the distribution of funds so that Islamic banks are more efficient. Furthermore, policy-making authorities in each country must support the policy on the existence of SSB and the composition of the background so that it is of higher quality.

This According study examines the characteristics of the shariah supervisory board (SSB), risk-taking and Islamic bank (IB) performance. The maqasid shariah index determines the performance of an IB, and the performance assessment is more comprehensive. This research data analysis uses the dynamic panel regression estimation technique with the generalised two-step moment method to predict the relationship between shariah governance, risk-taking and performance. This study uses IBs financial data from around the world for 2014–2018, which comes from the bank scope database. The empirical results found that risk-taking has positive significance to maqasid shariah, while SSB size, expertise and cross membership have a significant negative relationship to performance. Other variables, such as leverage, are proven to have negative significance to maqasid shariah. The originality of this research is linking maqasid shariah with risk-taking and governance, expanding the sample to include many countries, and robustness checking based on Gulf Cooperation Council and non-GCC member states. The research has implications for stakeholder theory because IBs can accommodate various stakeholder interests. Governance across countries is not uniform, so it is challenging to link specifically to performance.

The purpose of this study is to examine how the influence of corporate social responsibility performance on corporate financial performance which is measured by the concept of 3P (Profit, People, Planet) seen from the company's sustainability report while the company's financial performance is measured by using ratio finance (current ratio, debt to equity ratio, total assets turnover, and return on equity). The population used in this research is manufacturing and mining company in BEI Year 2013-2018, the sample taken is companies that publish financial statements, annual reports, sustainability reports or corporate social responsibility reports that can be accessed through the company website or on the website of BEI (www.idx.co.id). Research findings indicate that the performance of corporate social responsibility affects the financial performance of the manufacturing and mining companies.Keywords: Triple Bottom Line, mining companies, manufacturing companies, Financial Performance.JEL Classifications: G2, M14DOI: https://doi.org/10.32479/ijefi.11190

Proper management of village finances is very important for the sustainability of a village and the welfare of its people. The community can participate fairly in seeking welfare by forming MSMEs to help the village economy. Knowledge about the business being managed is one of the important factors for the sustainability of the business to survive and develop it. In running MSMEs, the people of Cintaratu Village, Parigi District, and Pangandaran Regency still need to improve MSME management strategies. This is intended so that MSMEs run by the people of Cintaratu Village can further develop and can become one of the leading MSMEs in the region. Therefore, this Integrative KKN-PPM activity is expected to increase the knowledge of the Cintaratu Village community about how to develop MSMEs and the right strategy for developing them. This event was held in the form of a talk show by including a presentation containing strategies for running MSMEs, and there were also examples of content creation on TikTok. In addition, an explanation of tips on creating such content was given so that the people of Cintaratu Village could create similar content by utilizing their creativity. Through this event, the people of Cintaratu Village got a solution so they could get funding assistance, as well as knowledge on how to do digital marketing with the Tiktok platform.

Target of tax for several last year show increase positive as need of fund on State Budget. But on the other hand of emiten which listing in stock exchange Indonesia always comply to efisiensy of tax as tax planning. That is way by this research expected to find solution about what was variable effect to emiten comply tax efisiensy. Target of population were emiten which stock exchange for 3 year periode 2015 until 2017. Purposive sampling was choose to find out research data. The research selected 54 emiten as sample for representative of emitens. Tax avoidance was measured by proxy effective tax rates; affiliated transaction was measured by liabilities transaction affiliated. Hyphotesis was examined by multiple regression dan decision that: 1) Transaction affiliated affect emiten Industry manufacturing sector listed in Indonesia Stock Exchange during period in 2015-2017 for comply tax avoidance. Emitens have indication often make transaction with group (affiliated) for tax avoidance; 2) Capital intensity not affect emiten manufacturing sector listed in Indonesia Stock Exchange during period in 2015-2017 for comply tax avoidance. Emitens listed in Bursa Efek Indonesia higest invested on fixed asset not objective for tax avoidance but to support operating activity inclined rise. Keywords: Affiliated Transaction, Capital Intensity, Tax Avoidance

The performance of Islamic entities does not only consist of aspects of financial performance (economic performance), but also views from the aspect of sharia as a characteristic that distinguishes it from conventional entities. The purpose of sharia is revealed in the form of maqashid sharia which must be applied in all aspects of life. Therefore, the maqashid sharia approach can be an alternative choice for assessing the performance of a sharia-based entity. In addition, another requirement for Islamic entities is to disclose Islamic Social Reporting (ISR), in which there are 43 items that are characteristic of Islamic entities that must be disclosed in the financial statements of Islamic entities as a form of accountability for Islamic entities. This research uses a qualitative approach by means of case studies based on the interpretive paradigm in order to capture the performance of Islamic hotels using the maqashid sharia approach, and to see whether the elements in Islamic Social Reporting already exist in Islamic hotels. Based on the results of a survey of sharia hotels in Indonesia, both those that have been certified as sharia hotels, hotels that have halal certification for their restaurants, and hotels that claim to be sharia hotels. The conclusion is that certified sharia hotels have been proven to have implemented and maintained sharia values in their hotel operations, although there were some insignificant violations. The implementation of sharia values is not only applied by sharia hotels that have been certified as sharia hotels. The new sharia hotels apply the halal concept, either claiming to be a sharia hotel in the name of the hotel or not mentioning the word sharia in the hotel name. In fact, there were almost perfect implementations in several Islamic hotels that were not yet certified as sharia hotels. It's just that for 2-star hotels and below that claim to be sharia hotels, the implementation of sharia values is only limited by not accepting guests who are not legal spouses, and not providing liquor.

Traditional medicine (herbal medicine, standardized herbal medicine, phytopharmaca (clinical-based herbal medicine), imported traditional medicine) is an ingredient or herb ingredients in the form of plant ingredients, animal ingredients, mineral ingredients, galenic preparations, or a mixture of such ingredients that have been used for treatment for generations, and can be applied by the norms prevailing in the society. This study aims to find out and analyze related to the supervision and registration of traditional medicine brands in Indonesia. This research uses a qualitative method with a normative juridical approach. Data collection techniques are carried out through library studies. It can be concluded that the supervision of traditional medicine brands' registration must be carried out to the maximum by the National Agency of Drug and Food Control (NADFC). This avoids the problems that will arise in the event of the obscurity of the surveillance process. Good and proper supervision must be based on the rule of law because Indonesia recognizes the Law's existe.

The low tax revenue ratio reflects the low level of taxpayer compliance, because the increasing level of compliance will encourage the tax revenue ratio and vice versa. A number of non-economic factors that influence tax compliance behavior are related to religious value (religiosity) and tax justice. This research is a quantitative research developed with a descriptive verification method with a time horizon that is cross section /one shot. The unit of analysis in this study is an individual taxpayer registered at the Regional Office of the Directorate General of Taxes, West Java 1 in 2019. The data analysis technique used in this study uses multiple linear regression. The results showed that taxpayer religiosity and tax justice had a positive and significant effect on taxpayers partially. he magnitude influence of religiosity and tax justice on taxpayers is 73.2%, and 26.8% is contribute from the other variables.

Tujuan penelitian ini adalah untuk mengetahui seberapa besar pengaruh pengungkapan laporan keberlanjutan dan GCG terhadap nilai perusahaan yang dimoderasi oleh asimetri informasi pada peserta CGPI 2012-2015. Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif kuantitatif. Sampel adalah berbagai perusahaan yang berpartisipasi dalam CGPI Scoring. Berdasarkan hasil purposive sampling ada 8 perusahaan yang sesuai dengan kriteria selama periode observasi 2012-2015, sehingga ada 32 sampel dalam penelitian ini. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dan analisis regresi moderat. Berdasarkan uji statistik, disimpulkan bahwa pengungkapan laporan keberlanjutan berpengaruh positif signifikan terhadap nilai perusahaan, GCG tidak memiliki pengaruh signifikan terhadap nilai perusahaan, asimetri informasi memoderasi pengaruh laporan keberlanjutan terhadap nilai perusahaan, dan asimetri informasi tidak memoderasi pengaruh GCG terhadap nilai perusahaan. Kami menyarankan bahwa peneliti berikutnya untuk menggunakan proxy lain untuk mengukur GCG di samping CGPI tanpa kehilangan kelengkapannya dan dengan tambahan informasi internal dan kualitatif dan untuk memperluas ruang lingkup sampel (tidak terbatas pada peserta CGPI).Kata kunci: Laporan Keberlanjutan, GCG, Nilai Perusahaan, dan Asimetri Informasi.

This research aims to identify the effect of fairness, socialization, and understanding on the Micro Small Medium Enterprises (MSMEs) taxpayer compliance towards Government Regulation number 23/2018 regarding income tax from business received or accrued by taxpayers who have certain gross turnover. This research used a quantitative approach, and data were collected using the Likert scale questionnaire. In this research, the population was 283 SME actors registered at the Cooperatives and Small and Medium Enterprises Office, Bandung. The sampling method used was purposive sampling. The data analysis technique used in this research is path analysis. Based on the partial test on the first regression model hypothesis, tax fairness and tax socialization are positively and significantly associated with the tax understanding. The second regression model hypothesis's partial test indicates that tax fairness does not affect, while the taxation socialization and understanding of taxation positively affect MSME taxpayers' compliance.

The purpose of this study was to examine the effect of thin capitalization, asset mix consist of capital intensity and inventory intensity to effective tax rates as the proxy for tax avoidance. Moderating variable used in this research is Index Saham Syariah Indonesia.The method used in this research is an analytical descriptive. The sample used in this research consist of 60 companies from manufacturing sector for Indonesia Shariah Stock Index in 2014 - 2017. Sample selection methods used in this research was purposive sampling. The analysis methods used in this research was Moderated Regression Analysis.The result of this study showed that thin capitalization has positive significant effect to effective tax rates as the proxy for tax avoidance. Capital intensity has positive effect and inventory intensity has negative effect to effective tax rates as the proxy for tax avoidance, but not significant. ISSI is not able to weaken the effect of thin capitalization, but able to weaken the effect of capital intensity and strengthen the effect of inventory intensity to tax avoidance. This research has R square value 33,4%

The purpose of village financial management training is to improve the village financial management apparatus to be more transparent, accountable, participatory, orderly and budget disciplined, and to increase the knowledge of village officials of the important roles of village regulations as a legal umbrella in managing village finance. The research method was conducted through Focus Group Discussion which was attended by fifteen cipacing village officials, Cipacing Village, Jatinangor Subdistrict, Sumedang Regency. The results obtained were that the village officials had agreed to make village regulations, but they failed to implement them. Therefore, it is recommended that the village community who do not yet have a village regulation, for example, the regulation about carik land, levies or quotes to the villagers, and others, must be immediately agreed to issue the regulations as long as they get agreement from the villagers and follow the legal umbrella above: the regent regulations, the governor regulations and the 1945 Constitution.