This article aimed to observe the influence of Good Corporate Governance (GCG) and Sharia compliance on the profitability of Sharia banks in Indonesia. This study uses secondary data obtained from 2012 until 2016 with nine samples of Indonesia’s Sharia banks according to purposive sampling criteria. Data are processed by using data panel regression analysis. The independent variables used are the composite value of GCG, which is the result of the self-assessment of the Sharia bank, as well as the proxy of Sharia compliance, namely Islamic Income Ratio (IsIR) and Profit Sharing Ratio (PSR), while the dependent variable used is profitability with a Return on Equity (ROE) as the proxy. The results showed that GCG and PSR variables have negative values indicating that there is no influence of GCG and PSR on ROE, while the variable of IsIR influences ROE value. This study provides benefits in presenting useful information to assess the compliance of Islamic banks based on Sharia principles.

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In order to improve the quality of international student exchanges, various related matters must be prepared, also related to cultural harmonization between countries, which of course will determine the synergy and values ​​of unity and solidity among these students, bearing in mind the unification of mindsets and cultural backgrounds of various the state is not a trivial matter, this is what is said to be a phenomenon that must be resolved in order to be able to provide good results in the implementation of the direct learning process between countries on international student learning exchanges which will be held next semester. Given this problem, it is necessary to carry out socialization and assistance regarding the harmonization of the cultures of the two countries (Malaysia and Indonesia) to increase tolerance and synergy in preparation for post-pandemic international student exchanges

The purpose of this research is to find out how to determine the margin of murabahah financing, and components considered by Bank Syariah X Pontianak Branch. This is a qualitative descriptive research by investigating directly to the field in order to get more detail informations. Data collections were done by conducting observation, interview, documentation and literature study. From the research results, it can be concluded that the determination of murabahah margin in Bank Syariah X Branch Pontianak was using base lending rate approach where the components were among others the cost of fund, overhead cost, expected return, and risk premium. The margin set by the Syariah Bank at the beginning of the contract and should not be changed until the end of the contract and this distinguishes Islamic banks with conventional banks. Keywords: margin, murabahah contract, sharia bank PENDAHULUANHadirnya perbankan syariah seakan-akan memberikan angin sejuk bagi perekonomian, sekaligus memberikan jalan keluar yang sangat tepat bagi umat islam. Terlebih di tengah kondisi kegalauan ekonomi yang disebabkan oleh krisis ekonomi dan moneter, dan adanya kerinduan sebagian masyarakat muslim akan adanya perekonomian syariah yang bersih dan bebas bunga. Salah satu faktor yang memicu terjadinya krisis ekonomi dan moneter tahun 1997 adalah ambruknya sistem perbankan. Yang menjadi permasalahan utamanya adalah inflasi yang dipicu oleh fluktuasi tingkat bunga sehingga menimbulkan adanya negative spread dan konsekuensinya bank harus menanggung rugi dalam kegiatan penghimpunan dan penyaluran dananya. Menurut Kasmir (2014) negative spread terjadi apabila suku bunga simpanan lebih besar dari suku bunga kredit. Krisis ini telah membawa dampak yang sangat buruk bagi lembaga perbankan Indonesia, karena beberapa bank tidak dapat bertahan dan akhirnya dilikuidasi. Hal ini menyebabkan kepercayaan masyarakat terhadap lembaga perbankan menurun.Hal yang menarik dari krisis ini yaitu bank syariah seakan-akan tidak terpengaruh dengan adanya krisis tersebut. Faktor pendukung yang menyebabkan bank syariah lebih

The Sustainability Reporting (SR) quality had questioned because there is no standard in preparing SR enforced by standard setters in Indonesia. The SR quality had anticipated by reviewing corporate reporting research. Therefore, this study investigates the quality of SR in corporate reporting research. This study uses a systematic literature review from 2007-2020 through articles based on selected databases. The results showed that the measurement of the SR quality had dominated by the use of codification from the Global Reporting Initiatives (GRI). The accountability of corporate reporting, especially SR, cannot only be reviewed through GRI. The quality of SR in corporate reporting research shows that the codification proposed by other researchers besides GRI can be an alternative as a form of corporate reporting accountability. SR quality as an indicator of accountability for the implementation of the company's sustainability activities. The sustainability reporting quality is not a goal, only a tool to assess the sustainability of activities that an entity has carried out.

The sustainability of a country cannot be separated from taxes as the most dominant source of income. However, the realization of tax revenue has not shown the maximum level in meeting the set targets. One of the contributing factors is the low awareness of paying taxes. This study investigates the company characteristics of financial leverage, executive character, profitability, and its relationship with tax avoidance. Sharia commercial banks with observations of 66 banks in six years became the sample in this study. Data processing is done by software E-views. Several findings obtained from the test results prove that financial leverage (DER) positively affects tax avoidance. Meanwhile, the executive character and return on equity do not affect tax avoidance.

Purpose – This study empirically examines the effect of profitability, leverage, and political connections on tax avoidance.Design/methodology/approach – A total of 55 companies from the Consumer Cyclical sector on the Indonesia Stock Exchange were selected by purposive sampling. The analysis technique used is multiple linear regression analysis.Findings – The results show that profitability positively affects tax avoidance. By contrast, leverage and political connections did not affect the tax avoidance of consumer cyclical sector companies listed on the Indonesia Stock Exchange.Originality/value – The object of this research differs from that of previous studies, namely, consumer cyclical sector companies listed on the Indonesia Stock Exchange.Research limitations/implications – The limitation of this study is its relatively small sample size. The research implication is the role of the government or regulator in supervising and implementing effective tax rules to minimize tax avoidance practices.

Mempawah Mangrove Park merupakan salah satu ekowisata yang terdapat Desa Pasir Kecamatan Mempawah Hilir, Kabupaten Mempawah, Kalimantan Barat. Selama masa pandemi, wisata berbasis hutan bakau itu ditutup sehingga tidak ada ada kunjungan wisatawan. Akibatnya, pendapatan yang dapat digunakan untuk mengelola ekowisata tersebut. Di lain sisi, tingkat abrasi di sekitar kaasan mangrove atau bakau cukup tinggi. Untuk itu, kegiatan pengabdian kepada masyarakat (PKM) ditujukan untuk mencapai dua maksud, yaitu 1) memberi penyuluhan tentang manajemen risiko pengelolaan aset sumber daya alam bakau, dan 2) menanam bibit bakau untuk keberlanjutan ekowisata dan lingkungan setempat dari potensi abrasi air laut. Harapannya, melalui kegiatan ini, pemahaman para komunitas mangrove mengenai risiko pegelolaan aset sumber daya alam meningkat sehingga mereka dapat mengembangkan potensi ekowisata secara berkelanjutan.