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This study examines the effect of good corporate governance (GCG) disclosure on financial performance proxied by Return on Assets. In addition, this study also aims to examine the mediating role of Islamic social reporting (ISR) disclosure and zakat disclosure on the financial performance of Islamic commercial banks (BUS). As a BUS, there is a responsibility to comply with zakat disclosure, not just ISR disclosure as stipulated rules. The quantitative research method with the selected research sample is all BUS registered on the IDX from 2018 to 2021. Data is processed using AMOS, where test results show that GCG disclosure directly affects ISR and zakat disclosure. ISR disclosure affects financial performance. Zakat disclosure does not affect financial performance. Indirectly, GCG disclosure affects financial performance through ISR disclosure. However, GCG disclosure does not affect financial performance through zakat disclosure. The implications of the results of this study show that GCG disclosure has a significant impact on company management to comply with reporting and disclosing ISR and zakat. This disclosure effort is a way for the company to convey information that the company has obediently carried out the provisions set as a BUS and can provide positive signals to the public to increase trust and impact company profitability.

ABSTRACT Islamic banking is undoubtedly faced with several potential financing risks, with the three largest financing contracts (Mudharaba, Musharaka, and Murabaha) that reduce the financial performance of Islamic banks. The potential risk is strengthened if the stability of national economic growth is contracted. Therefore, this research aims to investigate the impact of Mudharaba, Musharaka, and Murabaha financing on Financing Risk moderated by the business cycle and the relationship between Financing Risk and the Financial Performance of Islamic Commercial Banks. The sample of this study was 12 Islamic Commercial Banks in Indonesia during the period 2017-2021. The Data were then analyzed using the technique of Moderated Regression Analysis (MRA). Researchers found that Musharaka financing has a significant positive effect on Financing Risk, Mudharaba and Murabaha Financing has an insignificant effect on Financing Risk, and Financing Risk has a significant negative effect on Financial Performance. The Business Cycle does not moderate the Financing of Mudharaba, Musharakah, and Murabaha on Financing Risk. The results can encourage the Islamic Commercial Bank to evaluate the distribution strategy of Musharaka financing, optimize the distribution of Mudharaba and Murabaha financing, and prepare financing strategies that do not depend on macroeconomic conditions. Keywords: Financing Risk, Financing, Business Cycle, Financial Performance. ABSTRAK Perbankan syariah dengan tiga akad pembiayaan terbesar (Mudharaba, Musharaka, dan Murabaha) dihadapkan pada sejumlah potensi risiko pembiayaan yang menurunkan kinerja keuangan Bank Syariah. Potensi risiko tersebut menguat jika stabilitas pertumbuhan ekonomi nasional juga terganggu atau mengalami kontraksi. Oleh karena itu, penelitian ini hendak mengkaji pengaruh Pembiayaan Mudharaba, Musharaka, dan Murabaha terhadap Risiko Pembayaran dengan dimoderasi oleh Siklus Bisnis, dan sekaligus menguji hubungan antara Risiko Pembayaran dan Kinerja Keuangan Bank Syariah. Sampel penelitian ini adalah 12 Islamic Commercial Bank di Indonesia selama periode 2017-2021. Data tersebut kemudian dianalisis dengan menggunakan teknik Moderated Regression Analysis (MRA). Peneliti menemukan bahwa Pembiayaan Musharaka berpengaruh positif signifikan terhadap Risiko Pembiayaan, Pembiayaan Mudharaba dan Murabaha tidak berpengaruh signifikan terhadap Risiko Pembiayaan, dan Risiko Pembiayaan berpengaruh negatif signifikan terhadap Kinerja Keuangan. Adapun Siklus Bisnis tidak dapat memoderasi Pembiayaan Mudharaba, Musharaka, dan Murabaha terhadap Risiko Pembiayaan. Hasil penelitian ini dapat menjadi evaluasi bagi Islamic Commercial Bank agar dapat mengevaluasi strategi penyaluran pembiayaan Musharaka, mengoptimalkan penyaluran pembiayaan Mudharaba dan Murabaha, dan mempersiapkan strategi pembiayaan yang tidak bergantung pada kondisi makro ekonomi. Kata Kunci: Risiko Pembiayaan, Pembiayaan, Siklus Bisnis, Kinerja Keuangan. REFERENCES Abdillah, W., & Hartono, J. (2015). Partial least square (PLS) alternatif structural equation modelling (SEM) dalam penelitian bisnis. CV. Andi Offset. Abdul-rahman, A., & Nor, S. M. (2016). Challenges of profit-and-loss sharing financing in Malaysian Islamic banking. Malaysian Journal of Society and Space 12, 2(2), 39–46. Adzimatinur, F., & Manalu, V. G. (2020). The impact of mudharabah and musharakah based financing to credit risk. 1st Annual Conference of Ihtifaz: Islamic Economics, Finance, and Banking, 127–134. Aiyubbi, D. E., Widarjono, A., & Amir, N. (2022). 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Pain in labor is a physiological process.contractions are used to divert women from pain during contractions, Yoga is a movement that is relatively safe and is performed on pregnant women, very useful for dealing with shortness of breath, back pain. Hypnobirthingdeep relaxation, through slow and deep breathing patterns so that the body automatically releases endorphins which are natural morphines in the body which are useful for reducing and even eliminating pain during contractionscan also increase the formation of endorphins DestinationIncrease the knowledge of midwives about effluerage massage and Hypnobirthing in pregnant women. The process of giving birth becomes very pleasant, smooth and fast with trainingeffluerage massageand hypnobirthing on imom is pregnant so that mothers enjoy a safe, gentle, smooth and comfortable delivery process through pregnant women classes in Silian Satu village, K1 and K4 in pregnant women will be achieved. After being evaluated from 10 pregnant women, there were 7 pregnant women who felt comfortable after doing effluerage massage followed by Hypnobirthing.

This study aims to answer the question "about how the level of participation of the Nahdlatul Ulama community in the city of Sumenep in increasing the income of funds through the funding program carried out by LAZISNU Sumenep City. The type of research used is descriptive-analytic qualitative research, with the object of research namely, LAZISNU Sumenep City and the Nahdlatul Ulama community scattered in Sumenep City. The data collection method used is semi-structured interview in order to answer the questions addressed. The results of the study show that participation in the annual program is still weak because the NU community who pays zakat, donates, and gives charity is still very small, not yet reaching 25% of the total population of the NU community in Sumenep City. However, participation in the monthly NU association program (lailatu al-ijtima') can be stated to be quite strong because community participation in the program has been proven to encourage an increase in income from the Sumenep City LAZISNU funds. The participation that appears to be very strong is that of all NU administrators in the City of Sumenep because of their form of devotion to Nahdlatul Ulama and their participation in the form of introducing and promoting LAZISNU to the general public, carrying out LAZISNU's strategy of "collecting ZIS assets from the community, and also becoming a donor. under construction The Sumenep City NU MWC Office including the Sumenep City LAZISNU Office.

This study aims to portray the results of remote auditing practices using simple facilities can meet auditing standards and able to convince auditors of management's assertions. The research method used is qualitative with a case study approach. The results prove that the switch from auditing practice to remote auditing does not mean that it does not meet the Auditing Standards. Procedurally, the management's assertions are fullfiled. However, the meaning indicates that the Auditor is not fully convinced and has an effect on the code of ethics of professional skepticism. In order to increase confidence in these management assertions, it’s necessary to increase the use of technologies such as blockchain, cloud computing and Big Data. Abstrak Penelitian ini bertujuan untuk memotret hasil praktik remote auditing dengan menggunakan fasilitas yang sederhana dapat memenuhi standar audit dan mampu meyakinkan auditor atas asersi manajemen. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi kasus. Hasil penelitian ini membuktikan bahwa beralihnya praktik audit ke remote auditing bukan berarti tidak memenuhi standar audit, bahkan secara prosedural asersi manajemennya terpenuhi. Tetapi, secara makna mengindikasikan adanya pengaruh kode etik skeptisisme profesional, bahwa Auditor tidak memiliki keyakinan sepenuhnya atas asersi manajemen. Guna meningkatkan keyakinan atas asersi manajemen tersebut, perlu adanya peningkatan penggunaan teknologi seperti, blockchain, cloud computing, dan Big Data.

The purpose of this service is to provide assistance related to retail management for traditional traders in Malang Dinoyo Market in order to be able to compete with modern traders. The strategy undertaken is through the stages of customer identification and Dinoyo Market traders, observation and conducting Forum Group Discussions (FGD) with assistance in the form of management of spatial and merchandise management, assistance in preparing simple financial statements and management of merchandise inventory. The result of this dedication is the increasing knowledge of Dinoyo Market traders in selling their merchandise so that the bias can still exist in modern times like today.

Kitchen waste is rubbish that is produced from leftover food that cannot be processed, such as vegetables, skin of onions that unwittingly every day will be wasted and accumulate so much kitchen waste. If there are around 1500 households in Dinoyo, then the amount of garbage collected per day ranges from 4,500 kg to 7,500 kg. In order to reduce a lot of kitchen waste, the service aims to provide training on the use of kitchen waste into a variety of food menus that are suitable for consumption, delicious, and healthy for PKK RW 02 Dinoyo Urban District Lowokwaru District Malang City. The steps in implementing the training are the data collection stage and the training implementation stage. The target of the training participants are PKK RW 02 Dinoyo Subdistrict, Lowokwaru District, Malang City by providing direct practice in making various foods made from kitchen waste such as onion chips. The results of the training activities can increase the knowledge and skills of PKK mothers so that they can be practiced independently at home because the manufacturing process is quite easy and future prospects can help improve the community's economy.

Sukuk and waqf become an important component and contribute for the development of a country. The evidence of the success of waqf is seen in their contribution to the public interest, therefore waqf institutions are required to achieve it. In realizing the goal of creating productive waqf instruments, BWI and several stakeholders have created the Cash Waqf Linked Sukuk (CWLS) isntrument. This aims to encourage the consolidation of Islamic social funds and provide a safe social-based investment space, so far CWLS has contributed to the health sector as happened in hospitals. Achmad Wardi Attack Banten. This instrument also has great potential to cover the state budget deficit in meeting the financing of state infrastructure development. This paper uses descriptive qualitative method with literature review. it tries to explore the Cash Waqf Linked Sukuk as a potential instrument that can contribute positively to social welfare in Indonesia.

This study aims to measure organizational performance as the impact of environmental changes by considering management accounting practices in manufacturing companies in Indonesia. This study develops contingency theory and institutional theory as a basis for analyzing the effect of environmental changes on the performance of manufacturing companies in Indonesia, both directly and indirectly, through changes in management accounting practices, which is responsible for company performance. The sample is randomly determined by 149 managers. Primary data using a questionnaire was collected by email, postal mail, or went directly to the manager. Data analysis was performed with Partial Least Square (PLS). The results of this study found that environmental changes have no effect on improving organizational performance, but environmental changes affect the change in management accounting practices. In contrast, changes in management accounting affect organizational performance. It means that changes in management accounting are able to mediate environmental changes to improve organizational performance.

This study examines poverty eradication in Batu City, East Java Province - Indonesia. This study aims to analyze the application of the SDG concept for poverty alleviation in the Batu City area, it is hoped that these results can be recommendations for the application of the SDGs in other regions in Indonesia. The population and sample used in this study were local government officials and the community directly involved in poverty alleviation activities totaling 179 respondents. The analysis was carried out with descriptive qualitative using frequency analysis to find out the responses of respondents to the questionnaire. Next confirmatory statistical analysis is applied to strengthen the analysis results. SEM analysis with confirmatory is used to find out the variable indicators that can be used. The results of this study indicate that some of the goals proclaimed and agreed in the SDGs have been implemented by local governments, but still need to optimize the sustainability of economic development programs. So that local governments must be more intensive in implementing programs for equitable economic development.

This study aims to proceed the analysis through qualitative descriptive and further explore the welfare of management and members of cooperatives in a sustainable manner by observing the business strategies and competency of members. This research was conducted at women's cooperatives in Malang district with the method of observation of female cooperative members to explore competencies, strategies that have been implemented as well as the welfare of members. Data mining was carried out by direct interviews and distributing questionnaires to cooperative members. The analysis was carried out with descriptive qualitative, namely frequency analysis to find out the responses of 171 respondents with a questionnaire. The results showed that respondents in this study responded well to welfare indicators. This indicates that someone who joined as a member of a cooperative is more effective in improving their welfare. This increase in welfare was marked by an increase in family income, although the increase was not significant with an increase in prices for necessities. Besides, improving health and education is also better than before becoming a member of the cooperative.

This study aims to empirically examine the competencies of SMEs actors formed by various indicators. The results of this study are expected to be a reference by business actors, associations, and policymakers in applying the guidance to SMEs business actors based on problems and potential of business actors so that they have sustainable competence. The research method is carried out by observing business actors to explore the competencies they currently have, as well as the factors that shape them. The population and sample of research taken from the SMEs associations in Malang Raya as many as 110 business actors. The analysis was conducted with quantitative descriptive using frequency analysis and SEM analysis to determine the responses of respondents to the questionnaire distributed. The results show that the competencies of business actors had been developed optimally, however, there were still many business actors who run their businesses based on business instincts without sufficient knowledge, so that it was still rare for business actors to be able to compile and implement the correct business strategy.

The purpose of this study is to determine how the perceptions and understandings of hotel managers in East Java to improve the corporate image as a hotel marketing strategy. Research respondents are managers who work in the hospitality industry. A total of ninety-six stars hotel in East Java were assessed. Each star hotel has nine managers so that the study population is 621 managers. The research sample of 232 managers. The sampling technique is simple random sampling. Statistical techniques used Confirmatory Factor Analysis (CFA) and descriptive analysis of mean and mode. This research is related to the success of the hospitality marketing strategy; therefore, it is urgent to conduct an in-depth investigation of the corporate image of the hotel. The results showed that managers who work in the hotel industry better understand the corporate image of the hotel at an psychological level to maintain trust in customers. Trust becomes part of the psychological managers in implementing corporate image practices in the hospitality industry., Corporate image, functional, psychological, hospitality.

Penelitian ini bertujuan untuk mengetahui implementasi balanced scorecard untuk mengukur kinerja Kantor Perpustakaan dan Arsip Kabupaten Lumajang. Penelitian menggunakan deksriptif kualitatif. Penelitian difokuskan pada pengukuran kinerja organisasi sektor publik dengan menggunakan analisis balanced scorecard dengan menggunakan empat perspektif pengukuran, yaitu perspektif keuangan, perspektif proses internal, dan perspektif pembelajaran dan pertumbuhan. Hasil penelitian menunjukkan secara keseluruhan kinerja Kantor Perpustakaan dan Arsip Kab. Lumajang dapat dikatakan baik mengunakan pengukuran balanced scorecard.

Pemerintah daerah diperkenankan untuk melakukan pemungutan pajak daerah sesuai dengan Undang-Undang No.28 Tahun 2009. Pemungutan pajak daerah di suatu Daerah disesuaikan dengan potensi dan kebijakan daerah yang ditetapkan dengan Peraturan Daerah (Perda). Target penerimaan pajak penerangan jalan di Kabupaten Lumajang yang ditetapkan setiap tahun selalu ditingkatkan oleh Pemerintah Kabupaten Lumajang. Sedangkan jika dilihat dari pencapaiannya selalu melebihi target yang ditetapkan akan tetapi hal itu tidak selaras dengan pertumbuhannya. Hal ini mengindikasikan realisasi penerimaan pajak penerangan jalan di Kabupaten Lumajang belum sesuai dengan potensi yang ada. Tujuan penelitian ini adalah untuk mengetahui pengaruh domestik regional bruto (PDRB), Jumlah pelanggan dan daya yang dikonsumsi terhadap pajak penerangan jalan di Kabupaten Lumajang. Penelitian ini menggunakan data sekunder periode 2005-2014. Metode analisis yang digunakan dalam penelitian ini adalah metod deskriptif kuantitatif dengan analisis regresi pada data yang sudah diinterpolasi. Penelitian ini menghasilkan temuan bahwa PDRB, jumlah pelanggan dan daya yang dikonsumsi dapat mempengaruhi pajak penerangan jalan di Kabupaten Lumajang dan variabel independen tersebut berpengaruh positif dan signifikan secara simultan terhadap penerimaan pajak penerangan jalan di Kabupaten Lumajang. Dan hasil perhitungan kontribusi pajak penerangan jalan terhadap PAD menunjukkan hasil yang bagus.

The objective of this research is to describe financial performance of traditional market on local market at Pasuruan Regency. The evaluation of financial performance based on economic principle, efficient and effectively that used to analysis development potency to be a region enterprise. This research used an anual financial report and management report in 2007 untill 2011. The analysis result describe that assets has owned by traditional market can be a base capital become a region enterprise of market with pay attention increased financial performance. Based on the evaluation value for money concluded that financial performance on traditional market is economic, effective but inefficient. Based on the result of financial ratio analysis conclude that traditional market at Pasuruan Regency was autonomous yet, low activity, low capital expenses, the growth of expenditure is always higher than the growth of income, but the equity ratio gives diskription that traditional market can pay by self to get his assets.

To the effect of observational it is subject to be to insofar know which income tax planning effectiveness that can be done by firm and to reach efficiency in paying taxes charges that shall pay firm. Base observational result and taxation problem study in particular about tax planning on, therefore writer can glean from that firm has applied effective so corporate tax planning can't economize taxes charges payment it. To economize taxes, expedition company ought to applies tax planning, which is with shift cost that don't be admitted fiskus as accrued expenses fiskus as deducted as productions. In shifts cost, firm shall regard impact of that cost shift. Meanwhile to avoid of corporate maximum tax rate gets to broadcast production as production of some taxpayer, which is with make proprietary branch office as new firm that includes in group firm, then broadcasts proprietary production corporate to that new firm. With that implement, firm can economize taxes who shall be paid to state, and that thrift gets to be utilized to do marketing region extension and for things what do get to increase quality and firm amount.