This study aims to examine the effect of size, profitability, and earnings management on implementation and disclosure of Islamic Social Reporting in Islamic banks in Indonesia. The samples are Indonesian General Islamic Banks (Bank Umum Syariah) which published an annual report within the past three years from 2009 to 2013. Measurement of Islamic Social Reporting was perfomed with reference to the research Haniffa (2002). The hypothesis testing employs multiple regression analysis techniques. The results of this study reveal that the size of banks as measured by total assets has positive effect on the level of implementation and disclosure of Islamic Social Reporting by Islamic banks. However, profitability as measured by return on eearnings (ROE) and earnings management as measured by Healy model (1996) do not show the effect on the level of implementation and disclosure of Islamic Social Reporting by Islamic banks. For more detail descriptions of this study results are presented in discussion section.
Thispaper discusses how toprocess agricultural land according to muzdra 'ah and the application of this system also its impact on social economy in society. From literature research lookingat current condition ofsociety, it wasfound that good co-operation between the land owner and the people working on the land are the keyfor this system. Bothparties have to respect each other's right, not to harm the otherparty and avoidany behaviour against the rule byowner's area to hispartner like stated infeodal system. The application of this system is usually seen in the people that are living in country side that depend on agriculturalfor living. This system is very helpfulfor farmers and land owners, which affecting their levels of friendship and their willingness to help each other, also opens opportunities of employment and eventually helps in increasing both parties income. Ij^.^1-Jl Jj-^1 (3 Jj-^l (J^^1 OjUcllij Lajjlj J-4P^l]aJ iJa JjL:*-, 1-^y -^1 OLj (3 oL*v!jjJl LS^UaJlj, (3 (^-<>^1 t3 fli^l^(wJ-Uf ifj OjLaiJ! UiJl iJA ytj .| *-i OL^ojil J -Ajlj*il Vyj J^l^^ti!^U^l Ju I^*>Lp (3 Kata kunci: sistem muzdra'ah, pengolahan lahan, kerjasama, ekonomi Islam 'Dosen IAIN AntasariBanjamiasin 'Q.S.AI-NahI(I6):71.
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