Purpose The purpose of this study is to examine the effect of Islamic banks (IBs) and macroeconomic variables on economic growth in Saudi Arabia, the United Arab Emirates, Kuwait, Malaysia, Qatar, Bahrain and Bangladesh. Design/methodology/approach Based on these criteria, 672 observations from 24 IBs in Saudi Arabia, the United Arab Emirates, Kuwait, Malaysia, Qatar, Bahrain and Bangladesh were chosen for further investigation. Time series analysis is a well-known method for determining if model variables are stationary and how long-term relationships function through cointegration analysis. This study uses impulse response function (IRF) and variance decomposition (VD) methodologies to demonstrate how each macroeconomic variable shock influences the short-term dynamic path of all system variables. Findings Islamic banking promotes economic growth, especially in Saudi Arabia, the UAE, Kuwait, Malaysia, Qatar, Bahrain and Bangladesh. The findings of the Islamic banking VDC test have a direct and long-term effect on economic growth. Research limitations/implications The literature on this topic can be improved in a number of ways, including by adopting a more robust method to analyze over a longer time frame. By researching specific financing in various areas of the economy, one can gain a deeper understanding of Islamic financing. This will enable the identification of sectors that contribute to economic expansion. Future research should examine combining nations with pure Islam and dual-banking systems to acquire sufficient data. Practical implications This paper has practice and research implications. It recommends adopting the nation’s successful experiment with the Islamic banking system as a model for attaining economic growth through Islamic financing. To replicate this successful experiment, government-based decision-makers and monetary policy experts must collaborate to make Islamic money flows simple and rapid through financial channels that enhance economic growth. Originality/value The study of the contribution of Islamic banking to economic growth in developing nations, particularly those with the highest total assets (TAs) and total deposits (TDs) in the world, remains of modest value. To the best of the authors’ knowledge, this is the first study to empirically assess the impact of IBs in developing nations, particularly those with the highest TAs and TDs in the world, on economic growth as measured by gross domestic product (GDP).

This study aims to determine the public perception in the city of Langsa about Aceh Qanun related to Aceh provincial Qanun No. 8 0f 2014 concerning in the principles of Islamic Law and Qanun No. 8 of 2016 concerning the Halal Product Guarantee System which requires banks to operate in Aceh to be based on sharia principles. The method used in the study is qualitative descriptive. The results of this study the community is very supportive for the enactment of these regulations, but the public hopes that islamic banks operating in the province of Aceh must provide the same facilities as conventional banks which are currently very good compared to islamic banks in terms of facilities owned.

<p>This study aims to determine the practice of accountability carried out by the management of Al-Akbar Mosque in Surabaya. Accountability is needed as a form of organizational management responsibility to worshipers. The method used in this study is qualitative with a case study approach. The results of the study indicate that the manager has prioritized the interests and prosperity of the mosque compared to individual interests. Research also shows that accountability practices are carried out using honesty and legal accountability, process accountability, program accountability and financial policy accountability.</p><p>Penelitian ini bertujuan untuk mengetahui praktik akuntabilitas yang dilakukan oleh pengurus Masjid Al-Akbar Surabaya. Akuntabilitas sangatlah dibutuhkan sebagai bentuk tanggung jawab pengelola organisasi kepada jamaah. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan pengelola sudah mementingkan kepentingan dan kemakmuran masjid dibandingkan kepentingan individu. Penelitian juga menunjukkan praktik akuntabilitas yang dijalankan menggunakan akuntabilitas kejujuran dan hukum, akuntabilitas proses, akuntabilitas program dan akuntabilitas kebijakan keuangan.</p>

<p><em>The thesis entitled "The Influence of Sharia Sukuk Shares, Sharia Mutual Funds and Exchange Rates Against National Economic Growth" was written by Devi Yani aims to find out how much influence sharia stocks, Sukuk, Islamic mutual funds, and exchange rates have on the national economic growth in 2013-2018. quantitative with secondary data types and data used based on time series data. Data is obtained from the financial services authority (OJK) and Bank Indonesia. The variables used in this study are national economic growth as the dependent variable (Y), with the independent variables of sharia shares (X1), Sukuk (X2), Islamic mutual funds (X3), and exchange rates (X4). Data were analyzed using multiple linear regression analysis using the SPSS application. The results showed that partially sharia shares had a negative and significant effect with a significance value of 0.006 and t count of -3.088 for national economic growth. Sukuk had a positive and significant effect with a significance value of 0.001 t count of 4.191. positive sharia mutual funds and not significant with a significance value of 0.465 and t count of 0.648. in contrast, the negative effect rate is insignificant with a significance value of 0,000 and at a count of -6,506 for economic growth. Simultaneously it shows that Islamic stocks, Sukuk, Islamic mutual funds, and exchange rates on economic growth have a positive and significant influence on the dependent variable (economic growth) with a significance value of 0,000 and F count 11,542.</em><em></em></p>

An accountant is responsible for serving Allah, society, profession, employer and customers, in performing the duties and services of profession diligently and correctly. Serving God through the work based on sharia, however, is the first priority. The Muslim community in Indonesia should be a model for the rise of a sharia-based system of work. Accountant sharia is the answer of all forms of work in the field of accounting that could respond to the challenges of the modern era. This is because it is appropriate with the rules that are taught in accordance with the beliefs of Moslem as the majority of people in Indonesia. DOI 10.5281/zenodo.1214909