The purpose of this study was to determine the effect of Micro Waqf Bank financing on the empowerment of micro-businesses in the al-Pansa boarding school environment. The study uses qualitative methods with a phenomenological approach. The population in this study are customers who are included in the first and second Halmi forces at the al-Pansa Micro Endowments Bank. In conducting data collection techniques used are observation, interviews, and triangulation. The data analysis uses the Miles and Huberman approach. The results showed that the financing and business assistance carried out by the Al-Pansa Micro Waqf Bank had an impact on an increase in the number of production members. This increase in production has led to an increase in business revenues and customer profits which has subsequently helped to improve the economic conditions of customers. Despite the increase, the increase has not increased significantly.

Tax revenue of Organization of Islamic Cooperation (henceforth OIC) countries has not reached the global average, and so has the financial inclusion. Notwithstanding this fact, few researchers have addressed the effect of financial inclusion on tax revenue in the context of Islamic finance while it is undeniably having significant connection to the real sector. Drawing on this crucial issue, the present study calls into the possible effect of Islamic banking financial inclusion on tax revenue in eleven countries of OIC membership consisting of Indonesia, Jordan, Kazakhstan, Kuwait, Malaysia, Nigeria, Oman, Pakistan, Saudi Arabia, Turkey, and the United Arab Emirates in the period of 2013 to 2019. The data were analyzed under the procedure of panel data regression using fixed effect model. The result depicted that Islamic banking financial inclusion, in terms of financial access and financial usage, had no significant effect on tax revenue of the OIC countries. This result is reasonable, since Islamic banking financial inclusion still requires massive promotion particularly by the OIC countries included in this study.  Hence, this study leaves an implication for OIC countries to foster Islamic banking financial inclusion as a crucial effort to increase the tax revenue, in which Islamic banks play a promising role for sharia-compliance-based financial transactions in the recent years.

Tujuan dari studi penelitian ini ialah untuk menguji apakah dampak pengaruh dari rasio keuangan terhadap pembiayaan bermasalah PT Bank Muamalat Tbk dengan indikator seluruh rasio keuangan meliputi rasio keuangan likuditas (FDR), solvabilitas (ROA), (ROE), (NIM) dan biaya operasional (BOPO) serta rentabilitas (CAR). Populasi penelitian dengan mengacu pada laporan keuangan pada PT Bank Muamalat Tbk tahun 1998 hingga 2021 menggunakan metode purposive sampling untuk pengambilan sampel. Dalam studi penelitian ini data diolah dengan alat analisis yaitu aplikasi olah data Eviews 12 menggunakan Metode Least Square (LS) yang menghasilkan nilai parameter model penduga yang lebih tepat, apakah model tersebut menyimpang dari asumsi klasik ataupun  tidak serta merupakan teknik peramalan yang menggunakan data deret waktu untuk mengidentifikasi suatu tren tertentu. Digunakan dalam studi penelitian ini, untuk mengolah data dan menguji Asumsi Klasik menggunakan uji regresi linear berganda (Multikolinearitas, Autokorelasi, Heteroskedastisitas, Normalitas, dan Linearitas) serta regresi linier berganda juga diuji. Temuan penelitian ini menunjukkan bahwasanya likuiditas tidak berpengaruh terhadap NPF Nett, rentabilitas berpengaruh terhadap NPF Nett pada variabel ROA, ROE, NIM. Sedangkan variabel BOPO pada rentabilitas tidak memiliki pengaruh terhadap NPF Nett. Serta solvabilitas terbukti signifikan berpengaruh terhadap NPF Net. Dalam hal ini, CAR yang menilai kecukupan modal yang dimiliki suatu bank untuk menentukan solvabilitas berpengaruh terhadap tingkat berapa pembiayaan bermasalah yang terjadi di PT Bank Muamalat Tbk.

Islamic mutual funds as one of the financial investment products in Indonesia experienced rapid development in the last 5 years. Several studies have shown that the performance of a financial investment product is influenced by the macroeconomic conditions of a country. The purpose of this study is to determine the causality relationship and response of the performance of Islamic mutual funds in Indonesia when macroeconomic variables are simulated in an unstable state with an analytical approach using the Vector Error Correction Model (VECM). Observations in this study were made monthly from 2015-2019. The dependent variable in this study is the Net Asset Value (NAV) of Sharia Mutual Funds as a reference to the performance of Sharia Mutual Funds in Indonesia, while the macroeconomic variable as an independent variable consists of the money supply, inflation, central bank interest rates, the rupiah exchange rate, and stock indexes sharia in Indonesia. The results of this study note that simultaneous macroeconomic variables in Indonesia affect the performance of Sharia Mutual Funds in Indonesia.