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This research aims to examine empirically the influence of the size of the public accounting firms, auditor specialization industry, the size of the audit committee, and audit delay on audit quality. The population of this research is the companies listed in the ISSI. The data are analyzed by using a multiple linear regression. Proxy measurements for audit quality are using discretionary accrual Kazsnik model. Data analysis shows that the size of the public accounting firms, auditor specialization industry, and audit delay influence the audit quality. Penelitian ini bertujuan secara empiris menguji pengaruh ukuran kantor akuntan pubik (KAP), spesialisasi auditor, ukuran audit komite dan audit delay terhadap kualitas audit. Data dianalisis menggunkan regresi linier berganda. Proksi atas kualitas audit menggunakan discretionary accrual Kazsnik model. Penelitian ini menemukan bahwa ukuran kantor akuntan pubik (KAP), spesialisasi auditor, ukuran audit komite dan audit delay berpengaruh terhadap kualitas audit.

This study aims to determine the level of efficiency of Zakat Management Organization period 2012-2014 using Data Envelopment Analysis (DEA) method with the production approach. Data Envelopment Analysis (DEA) is a non-parametric method used to measure the efficiency level of Decision Making Units (DMU). This method measures the ratio between output and input which are compared between the studied Zakat Management Organization. Output variables used are fund collected and channeled fund. While input variables used are personnel costs, socialization costs, and other operational costs. The results of this study show that the efficiency of Zakat Management Organization in the year 2013 is still better than in 2012 and 2014, both technically (93,50%), scale (73,28%), and overall (70,54%). Calculation of 7 Zakat Management Organization in 2013 with the assumption of Constant Return to Scale (CRS), shows only 3 Zakat Management Organization efficient, that is YBM BRI, BSM Ummat, and BAMUIS BNI. The main cause of inefficiency from the output oriented measures is channeled fund and fund collected, which is equal 49,23% and 48,13%. While the input oriented measures states that the source of inefficiency is the personnel costs (33,42%), the socialization costs (33,72%), and the cost of other operational (32,29%). Keywords : Efficiency, Zakat Management Organization, Data Envelopment Analysis.

This study aims to analyze the effect of Investment Costs, Investment Size and Asset Allocation Policy on Investment Performance of Hajj Funds in Malaysia. The method used in this study is a quantitative method with Malaysia Hajj Financial Report Financial Data for 2008 - 2017 and data analysis techniques using non-parametric linear regression analysis with theil method. The results of this study indicate that all three factors together have a significant effect on the investment performance of Hajj funds. However, only Investment Costs are significant to the Investment Performance of the Hajj Fund. While the Investment Size and Asset Allocation Policy are not significant to the Investment Performance of the Hajj Fund in Malaysia.

This study aims to determine the financial performance of zakat institutions. Measurement of financial performance by using financial ratios listed in the International Standard of Zakat Management (ISZM). The financial ratio consists of components of efficiency and capacity. The Objects used in this study are financial and/or annual report of zakat institutions. The results of this study indicate that in terms of efficiency, the institutions of zakat can be said to have been efficient in carrying out its operational activities, but in terms of capacity should still be improved.

This study aims to determine the level of health of Sharia Multipurpose Cooperative X in Depok City based on the standards of The Cooperative Minister Regulation Number: 07/Per/Dep. 6/ IV/2016 concerning Health Assessment Guidelines for Sharia Cooperative. Assessment health level of cooperatives based on 8 aspects: aspects of capital, quality, management, efficiency, liquidity, independence and growth, cooperative identity, and promises to sharia principles. The results showed that the health level of Syariah Cooperative X in 2017 obtained a score of 61.99 categorized in Supervision.

This research aims to determine the form of financial statements Sharia BUMDes. This research using literature review. The accounting standards that form the basis in preparing the financial statements sharia BUMDes are PSAK ETAP, PSAKS Syariah and Permendes No. 4 of 2015 which regulates the establishment, maintenance, management, and dissolution BUMDes. The results of the research explained that the financial statements of sharia BUMDes is different with other businesses, because: 1) BUMDes has dual functions, commercial and social institutions, therefore BUMDes has two types of financial reports, social financial reports and commercial financial reports; 2) The allocation of PAD (Village Income) taken from the profit BUMDes; 3) The additional capital injection of funds ADD (Village Fund Allocation) every year; 4) The revenue reconciliation report and profit sharing which presents the amount of profit sharing BUMDes party and owner of the funds

This study was conducted to explore more about the role of Batam fishing communities in developing economic potential so as to improve the quality of life of fishing communities. This research was conducted at the Kelompok Nelayan Abadi, with 20 members of the fishing community of childbearing age, with fixtures and fittings are traditional fishing. This study uses qualitative research methods types of Participatory Rural Appraisal (PRA). This method is used to get information from the community and the parties participating in community empowerment. The results showed that the fishing community empowerment can be realized in the form of giving confidence for the development of local capabilities on the basis of local needs. Strengthening the role of the fishing communities as agents of development can be done through mentoring programs, in addition to the development of the organization, the network economy, and other supporting factors. Through community development efforts so that fishing communities have the opportunity to escape poverty and backwardness towards a better life. Abstrak: Penelitian ini dilakukan untuk menggali lebih dalam tentang peran masyarakat nelayan Batam dalam mengembangkan potensi ekonomi sehingga dapat meningkatkan kualitas hidup masyarakat nelayan. Penelitian ini dilakukan pada Kelompok Nelayan Abadi,yakni pada 20 anggota masyarakat nelayan usia produktif, dengan perlengkapan dan peralatan melaut yang tradisional. Penelitian ini menggunakan metode penelitian kualitatif tipe Participatory Rural Appraisal (PRA). Metode ini dipergunakan untuk menggali informasi dari masyarakat dan pihak-pihak yang berpartisipasi dalam pemberdayaan masyarakat. Hasil penelitian menunjukkan bahwa pemberdayaan masyarakat nelayan dapat diwujudkan dalam bentuk memberikan kepercayaan demi berkembangnya kemampuan-kemampuan lokal atas dasar kebutuhan setempat. Penguatan peran serta masyarakat nelayan sebagai pelaku pembangunan dapat dilakukan melalui programprogram pendampingan, di samping melalui pengembangan organisasi, ekonomi jaringan, dan faktor-faktor pendukung lainnya. Melalui usaha pemberdayaan masyarakat yang demikian itu, masyarakat nelayan memiliki peluang untuk bebas dari kemiskinan dan keterbelakangan menuju kehidupan yang lebih baik. Pengutipan: Wibowo, H., Bahri, E. F., Harto, P. P.(2016). Optimalisasi Peran Masyarakat Nelayan Batam dalam Pengembangan Ekonomi. SOSIO DIDAKTIKA: Social Science Education Journal, 3(1), 2016, 92-104. doi:10.15408/sd.v3i1.3800. Permalink/DOI: http://dx.doi.org/10.15408/sd.v3i1.3800