The purposes of this study are to identify the influence of SSB Characteristics on Shariah Compliance of AAOIFI Disclosure and to examine the influence of Shariah Supervisory Board (SSB) Characteristics on Shariah Compliance of AAOIFI Disclosure related to shariah supervisory board (SSB). The population of this study comprises financial firms operating in compliance with the Shariah principles in the Indonesian islamic banking. This research concentrates on the annual report of islamic banking, although firms may use other media of communication, such as public relations and internet sites to demonstrate shariah compliance disclosure. SSB characteristics are presented in the experience of SSB, meetings of SSB and cross membership of SSB. The findings of the regression analysis show a positive influence between Cross Membership on the Shariah Compliance Disclosure at one per cent significance level. While, the regression analysis shows a not positive influence between the Shariah Compliance Disclosure between meeting of SSB and experience of SSB. The significance of the cross membership of SSB suggests that the cross membersip off is influential factor in determining Shariah Compliance Disclosure.

The purpose of this paper to analyze the influence of Shari’ah Supervisory Board Cross Memberships and Shari’ah Supervisory Board Qualification toward Shari’ah compliance related SSB information. In addition, this paper also explains the variable firm size as a control variable. The use of control variables so that the influence of SSB on compliance does not depend on other variables. This study reviews the Shari’ah compliance related SSB information as stated in the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standard, primarily compliance level with AAOIFI standards No 1 and No 5 related to Shari’ah Supervisory Board (SSB). This paper finds that’s the coefficient estimates variable of SSB Cross membership is positive significant at the 10% level. The coefficient estimates on SSB Qualification is negative significant at the 5% level. Furthermore, we also find that the bank size as a control variable has a significant positive effect at 1% level.

This study aimed to know the influence of non performing financing in Mudharabah system and non performing financing in musyarakah system toward the profitability of the the Islamic banks. A financing channeled to customers potentially leads to financial problems. Financing problematic in the Islamic banks can be seen from the level of non performing financing. The data used in this study was the secondary data in the form of annual financial report in islamic banks during period 2009 up to 2013. The method of data analysis used in this research was multipel linier regression analysis. The samples taken were 33 of data includes 8 Islamic banks during the period of 5 years. The samples taken by using the purposive sampling technique. The results showed that simultan eously non performing financing Mudharabah and non performing financing Musyarakah affected on the profitabilty og Islamic banks, while partially non performing financing mudharabah didn’t affect negatively, but positively affected financing with the significance 0,018 and non performing financing musyarakah didn’t affect the profitability of Islamic banks. Keyword : NPF Mudharabah Financing, NPF Musyarakah Financing, Profitability.

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh intellectual capital, islamic social reporting, kepemilikan publik, ukuran dewan pengawas syariah dan jumlah Rapat Dewan Pengawas Syariah terhadap Social Performance. Populasi yang digunakan dalam penelitian ini adalah Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan Tahun 2008-2019. Teknik pengampilan sampel yang digunakan yaitu teknik purposive sampling dengan menggunakan pooled unbalance sampel sehingga diperoleh sampel sebanyak 14 perusahaan dengan 114 observasi. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan bantuan program SPSS. Hasil penelitian ini menunjukkan bahwa variabel intellectual capital dan ukuran dewan pengawas syariah tidak berpengaruh terhadap social performance, sedangkan variabel islamic social reporting dan jumlah rapat dewan pengawas syariah  berpengaruh positif terhadap social performance dan variabel kepemilikan publik berpengaruh negatif terhadap social performance.  The purpose of this study was to determine the effect of intellectual capital, Islamic social reporting, public ownership, the size of the Sharia Supervisory Board and the number of Sharia Supervisory Board Meetings on Social Performance. The population used in this study is a Sharia Commercial Bank registered with the Financial Services Authority during 2008-2019. The sampling technique used was purposive sampling technique using pooled unbalance samples to obtain a sample of 12 companies with 114 observations. The data analysis technique used is multiple linear regression analysis with the help of the SPSS program. This study indicates that the variables of intellectual capital, public ownership and the size of the sharia supervisory board do not affect social performance. In contrast, the Islamic social reporting variables and the number of sharia supervisory board meetings positively affect social performance.

This study purpose to empirically examine the effect of Corporate Social Responsibility (CSR) and Financial Performance on Firm Value. Company value is an assessment of public trust in a company which is reflected in the stock price. The higher the value of the company, the level of prosperity of shareholders also increases. Company value is measured using Tobin's Q, CSR is measured using content analysis, and ROA measures financial performance. Using the purposive sampling method, the research sample is manufacturing companies listed on the Indonesia Stock Exchange from 2018-2021. The results of the study indicate that CSR and Financial Performance have a positive effect on firm value.