The purpose of this study was

Fraudulent financial statements begins with the act of manipulating the financial statements for personal gain. Efforts to fulfill obligations on the rights of stakeholders make corporate governance play an important role in minimizing the occurrence of fraudulent financial statements. This study aims to investigate the phenomenon of corporate governance in detecting fraud or irregularities in the preparation of financial statements. Fraud detection is measured by the Beneish model.. The sample used in this research is 694 with manufacturing company period 2011-2015. Sampling technique with purposive sampling method. To test the Hypothesis used logistic regression analysis with moderation model. The results obtained are foreign ownership, domestic ownership and public ownership significant negative effect on fraud financial statement. While firm size has a significant positive effect fraud financial statement. Firm size as a moderating variable further strengthens the relationship between foreign ownership, domestic ownership and public ownership of fraud financial statements. AbstrakKecurangan laporan keuangan diawali dengan perbuatan memanipulasi laporan keuangan demi mendapatkan keuntungan pribadi. Upaya pemenuhan kewajiban terhadap hak para stakeholder membuat corporate governance berperan penting dalam meminimalisir terjadinya kecurangan laporan keuangan. Penelitian ini bertujuan untuk menyelidiki fenomena corporate governance dalam mendeteksi kecurangan atau penyimpangan dalam penyusunan laporan keuangan. Sampel yang digunakan pada penelitian ini yaitu 694 dengan perusahaan manufaktur periode 2011-2015. Teknik pengambilan sampel dengan metode purposive sampling. Untuk menguji hipotesis digunakan analisis regresi logistik dengan model moderasi. Hasil penelitian yang didapat adalah kepemilikan asing, kepemilikan domestik, dan kepemilikan publik berpengaruh negatif signifikan terhadap fraud financial statement. Sedangkan firm size memiliki pengaruh positif signifikan fraud financial statement. Firm size sebagai variabel moderasi semakin memperkuat hubungan antara kepemilikan asing, kepemilikan domestik, dan kepemilikan publik terhadap fraud financial statement.

This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), and Financing to Deposit Ratio (FDR) on Profitability (Case Study on Islamic Commercial Banks in Indonesia). This research used secondary data in the form of Islamic Commercial Bank financial statements. The population in this study is Islamic Commercial Banks listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique employed was purposive sampling. A sample of 3 banks was obtained. Multiple linear regression was used. Classical assumption analysis was done prior to data analysis. Hypothesis testing used t-test, F test, and the coefficient of determination (R2). The results of this study indicated that CAR has a positive and significant effect on profitability, NPF has a negative and significant effect on profitability and FDR has a negative and no significant effect on profitability. Meanwhile, the independent variables together have an effect on profitability. The result of the coefficient of determination test shows that 61.1% of the profitability of Islamic Commercial Banks in Indonesia is explained by the variables of CAR, NPF, and FDR, while the remaining 38.4% is explained by other variables outside the model.

Pendidikan interreligius merupakan solusi untuk masyarakat yang pluralistik, sebab berusaha memahami keunikan dari setiap agama untuk bersama-sama menjalin komunikasi berdasarkan tradisi agama masing-masing, sehingga muncul titik temu kesepahaman dalam beragama. Dalam ruang publik yang terbuka, sangat terasa urgensitasnya untuk membangun toleransi aktif karena setiap agama sama-sama memiliki hak untuk tumbuh dan membangun moderasi tanpa mengucilkan agama yang berbeda darinya. Jika tidak segera dibumikan, maka akan sulit membangun harmonisasi bergama di ruang publik sehingga akan terus melahirkan konflik disertai pengakuan eksistensi satu agama. Penelitian ini menggunakan metode kualitatif, usaha mengungkap realitas empiris. Pendekatan dan analisa yang digunakan adalah verstehen dan fenomenologi, yakni keterbukaan manusia dengan realita dunianya dimana dirinya hidup dengan memahami konsep dasar, hambatan, prospek, dan bentuk-bentuk pendidikan interreligius sebagai wacana moderasi antar umat beragama. Penelitian ini berkesimpulan, pendidikan ini menanamkan pengetahuan luas, berkemanusiaan dan meminimalisir konflik, karena umat beragama bebas berdiskusi dan mencari titik persamaan, sekalipun keadaan mereka berbeda.

The aim of this article was to analyze the influence of office location, promotion, religiosity and rate of return on consumer decisions using Islamic banking services. This type of research is quantitative research. The study population is all consumers in Islamic banks located in Jakarta, while the study sample is consumers of Islamic banks taken randomly from several Islamic banks in Jakarta. The sampling technique uses accidental sampling. Retrieval of data uses a questionnaire. The analytical tool used is multiple linear regression analysis. The results showed that location, promotion, level of religiosity, and rate of return had a positive and significant effect on consumer decisions in choosing services at Islamic banks. The level of return is the variable that has the most influence for consumers to use Islamic banking services.

The conclusion of this research is that inter-religious education is education that encourages all students to have an intellectual, moral, achievement and noble personality with humanity and togetherness oriented to develop the principles of democracy, equality and justice in social life. Students are required to know the background of each religion and not see it from just one perspective, but also through the perspectives of others to avoid excessive fanaticism in religion that can be a trigger for conflict so far.  The above definition is based on Inter-Religious values ​​in the Qur'an, namely: musyawarah (Surah Ali Imron/3: 159), al-musawah (Surah An-Nisa/4: 58), al-‘adl (Surah al-Maidah/5: 8, Surah al-Nahl/16: 90), al-ta’aruf (Surah al-Hujarat / 49: 13), al-ta’awun (Surah al-Maidah/5: 2 ), hablum min an-nas (QS. an-Nisa/4: 36), tasamuh (Surah al-Baqoroh/2: 256, Surah Yunus/10: 99, Surah Al-Maidah/5: 48) and rahmatan lil ‘alamin (QS Al-Anbiya / 21: 107).  There are at least two things that are needed in the construction of Inter-Religious Education in schools, namely; dialogue by placing each of the religions that are in an equal position. And next is to develop an attitude of tolerance to provide opportunities for each religion to understand each other

In 2021, Indonesia’s administration decides to conduct a merger among Islamic government bank. The emerge of syariah financial market is the reason of this policy. This study analyzes Islamic banks merger policy by assessing their financial performance. The purpose of this study is to analyze financial efficiency of Islamic Banks and Conventional Banks in Indonesia based on the 2019  financial reports by using the Data Envelopment Analysis (DEA) method. Practical contributions of this study for the banking industry was as a guidance for the management in measuring banking activities by analysing the efficiency level so that it can be used to compile business strategies. Basically, financial performance analysis is the result of evaluation of past performance. In this study, we use different analyses in order to obtain a company’s financial position that represents the company’s reality and potential for continuous performance. Business performance represents effectiveness and the efficiency of an organization or company. Company or organization assess their performance to understand their achivement and evaluate their business plans. In this study we developed business performance measurement based on input and output of Islamic and conventional banks in Indonesia. We employ Data Envelopment Analysis which calculate the ratio between output and input. In this study, we use deposits, fixed assets and labor costs as input, while credit or financing and operating income as output variables. In this study, we find that there are several conventional and Islamic banks that suffers inefficiency. This inefficiency occurs due to the ratio of inputs and outputs in conventional and Islamic banks are not optimum.

Interfaith dialogue is presented to appreciate the truth in others and work together to realize actual problems, such as citizenship rights, violence, ignorance, poverty, equality, injustice, social inequality, and so on. Arkoun's influence with the post-structuralist reveals the critical urgency of religious teachings in shaping the integrity of society. So, in Arkoun's thought, every interpretation is not sacred and must be done with a sociocultural approach that is contextual and open to criticism. He sought to deconstruct Islamic thought, which was considered sacred and closed, using the social sciences approach to represent a humanist, rational, and loving dialogue. This research method uses critical analysis methods with Paul Ricoeur's hermeneutic approach in reading sources about Mohammed Arkoun. The results of this research are the development of contemporary Islamic thought by Arkoun by presenting Islam as Epistemology, including producing interreligious dialogue as a tool to create tolerance, prioritize dialogue, and establish a brotherhood.