Ethical investment has experienced very fast and high growth over the last decade. The growth and development of this investment occurs both at the local (Indonesian) level and at the global level. In Indonesia, the growth and development of ethical investment can be seen from the increasing number of ethical-based stock indices and the value of stock market capitalization in each of these indices. Meanwhile at the global level, it can be seen from the increase in the value of ethical investments, especially in the five main world markets, namely Europe, the United States, Japan, Canada and Australia and New Zealand. Underlying this phenomenon needs to be explored further on the issue of ethical investment. This article tries to explore more deeply ethical investing, especially regarding the concepts, basis for decisions and approaches (strategies) in ethical investment activities.

This paper studies on Rashīd Riḍā’s view on isrāiliyyāt and the Bible in his tafsir al-Manār. As a reformer in the field of exegesis, Riḍā found urgent necessity in returning al-Qur’an to its original purpose which is to give guidance. The problem is that Riḍā saw many authors of exegesis work (mufassir) before him give profuse and unnecessary exegetical discussion. To Riḍā, displaying this kind of lavish information diverts from the original vision of al-Qur’an and cannot be tolerated. In this case, Riḍā resolutely opposes the quotation of isrāiliyyāt. Interestingly, behind this stance, Riḍā quotes the Bible in his work. This becomes the main focus of this study; how Riḍā views isrāiliyyāt and the Bible, what is the essential difference between the two according to Riḍā, and what is the reason behind his quotation of the bible and his opposition against isrāiliyyāt?. To analyze this topic, descriptive-analytical method is used. The result is, it is found that according to Riḍā, isrāiliyyāt are just unfounded stories and not worth quoting. While the Bible in Riḍā’s view is a holy book containing the New and Old Testament the truth of which is believed by the People of the Book themselves. In this case, Riḍā believes that the source worth quoting is only one which is ṣaḥīḥ and marfū’ from the Prophet. Whenever it has to be from the People of the Book, one should quote from the Bible even though Riḍā himself realizes that there are many oddities in it. There are several reasons behind Riḍā’s quoting the Bible (1) Bible is still sourced to the books of Ahl al-Kitab. (2) Bible becomes the guidance of Ahl al-Kitab. (3) Bible can be accounted for according to the Bible.(4) Bible does not have negative motives toward Islam. Key words: Rashīd Riḍā, Tafsir al-Manār, isrāiliyyāt, the Bible

The purpose of this study was to examine factors :tax penalties and tax audit body effeks on tax revenue in STO Serpong. Sample data is used as the material is data analysis research report tax penalties, the tax inspection bodies and tax revenue from the year 2011-2016 on STO Serpong. The method of data analysis used in this research is descriptive quantitative method. While the statistical analysis used is the classic assumption test, multiple linear regression equation, correlation coefficient, multiple determination, and ujui f t test to determine the relationship and influence of these three variables.The results of the study using multiple linear regression statistical analysis showed the coefficient is positive, While the calculation of multiple correlation coefficient test showed tax penalties (x1) and the tax inspection agency (x2) have influence is in tax revenue (y) on STO Serpong. But in testing f t test and showed no significant effect of tax penalties and tax audit bodies on tax revenue on STO Serpong. Sanctions factors have an influence tax of 71% on the overall Tax Revenues STO Serpong and the rest 29% influenced by other factors not examined by investigators. Keywords: Sanctions Tax, Tax Inspection Board, Tax Revenues

Penelitian ini menggunakan sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2013-2016. Jumlah perusahaan manufaktur yang dijadikan sampel penelitian adalah 14 perusahaan dengan pengamatan selama 4 tahun. Penelitian ini berdasarkan purposive sampling. Total sampel penelitian ini adalah 56 laporan keuangan. Pengujian hipotesis dalam penelitian ini menggunakan teknik analisis regresi berganda dan MRA (Moderated Regression Analysis).Hasil penelitian ini menunjukan bahwa nilai signifikan temporary differences sebesar 0.000, permanent differences sebesar 0,015 dan ukuran perusahaanmemilikinilai signifikansebesar 0,548, dari hasil tersebut menunjukkan nilai signifikan lebih kecil dari 0.050, maka dapat disimpulkan bahwa temporary difference dan permanent difference berpengaruh secara signifikan terhadap pertumbuhan laba, dan ukuran perusahaan memiliki nilai signifikan sebesar 0,548, yangmenunjukkan nilai signifikan lebih besar dari 0.050, maka ukuran perusahaan tidak berpengaruh terhadap pertumbuhan laba. Penelitian ini menemukan bukti mengenai interaksi antara temporary difference dengan ukuran perusahaan yang menunjukkan nilai signifikan sebesar 0,026 dan permanent differencedengan ukuran perusahaan yang menunjukkan nilai signifikan sebesar 0,023 lebih kecil dari 0.050, dari hasil tersebut dapat disimpulkan bahwa interaksi antara temporary differencedengan ukuran perusahaan berpengaruh secara signifikan terhadap pertumbuhan laba. Dan permanent differencedengan ukuran perusahaan berpengaruh secara signifikan terhadap pertumbuhan laba.

Kegiatan pengabdian dilakukan untuk memberikan pengetahuan tentang penyusunan laporan keuangan di UMKM Karang Taruna Ikatan Remaja Vasmala 209 Pamulang. Kegiatan pengabdian ini dimulai tanggal 14 Maret 2021 sampai dengan 16 Maret 2021. Kegiatan yang dilakukan tim pengabdi pada UMKM Karang Taruna Ikatan Remaja Vasmala 209 Pamulang menggunakan metode awal pemaparan materi mengenai penyusunan laporan keuangan, pelatihan, pendampingan sekaligus tanya jawab. Rincian pelaksanaan pendampingan pelatihan penyusunan laporan keuangan adalah sebagai berikut: 1) Peserta sebelumnya diberikan pretest untuk mengetahui tingkat sejauh mana pengetahuan peserta mengenai akuntansi dan SAK EMKM. 2) Tim pelaksana kegiatan menyajikan materi sesuai dengan tema. 3) Latihan / praktek mengerjakan pencatatan dan menyelesaikan penyusunan LK atas contoh soal kasus yang diberikan oleh tim. 4) Meminta umpan balik peserta mengenai kualitas pelatihan, yang meliputi kualitas narasumber, materi, dan fasilitas penyelenggaraan, serta saran mengenai kegiatan serupa dalam bidang apa yang diinginkan untuk kesempatan mendatang.