The theme of the article is the banks and financial institutions. A technological development affects all aspect human life. This also happens in the banking world. Technology provides many benefits for banking, but on the other hand the development technology causes work lost in certain positions that affect the recruitment of human resources. This paper describes how banks apply technology in the era digitizing and how it effect the recruitment of human resources.

The theme of the article is the banks and financial institutions. This study aims to determine how much the level of tax evasion by state-owned companies and know the correlation of tax evasion with the opinion of the scholars in Islam. This research belongs to Mixed research. The population in this study are all state-owned companies listed on the BEI in 2013 until 2015. While the sample of this study is determined by purposive sampling method so that obtained 13 sample companies. The type of data used is secondary data obtained from www.idx.co.id. The analytical method used is descriptive analysis. The results obtained based on data processing. Of the 13 (thirteen) companies that become the sample of SOE companies listed on the BEI in the period 2013-2105 there are 5 (five) companies that conduct tax evasion. Three of them have political connections, but have no connection in the Islamic economic system. All tax evasion actions by the company are directly derived from the thoughts and judgments of the competent authorities in the company, and not on the opinions of Islamic scholars.

The theme of the article is the banks and financial institutions. This research aimed to obtain empirical evidence of the differentiation of audit quality, financial distress and audit opinion to audit switching. This research was using samples of manufacturing industry. The companies were listed on The Indonesian Stock Exchange in 2011-20151. Based on method purposive sampling, research samples total are 175 financial statements. Hypothesis in this research used logistic regression 19. This research indicated that financial distress had significant influencing on the audit switching. Financial distress had significant value 0.007 below 0.05. The differentiation of audit quality did not have significant a value is 0,392 larger than 0,05. The result is the differentiation of audit quality did not have significant influencing on the audit switching. Future studies may consider using the research object of all companies listed on the Stock Exchange, so that it can be seen as a valid generalization theory. Measurement of the variables in the differentiation of audit quality further research should be more accurate, not only see from displacement class or reputation KAP Brand Name undertaken by the clients of the Big Four.

The theme of the article is the banks and financial institutions. Islamic banks have experienced significant new developments which are an option for Muslims not to practice Riba anymore. This is of course the desire of all Muslim individuals who want to apply Islamic law that facilitates transactions, production and service. In this case Islamic banks have privileges that are not owned by other banks but faced with several obstacles and problems in conducting their activities in the field. The author will discuss this issue to obtain a viable solution in order to serve as a consideration for decision makers in Islamic banking in the constraints encountered during contact with the central bank. After making observations it can be seen that the governments support for these Islamic banks is virtually nonexistent in investment as well as financing which are the problems and challenges faced by Islamic banks. Coupled with the scarcity of experts in the science of fiqh muamalah associated with the operating system of Islamic banks and the problems encountered when conducting activities with customers and relationships with conventional banks and central banks. In addition, most fiqh experts do not have sufficient knowledge in modern finance as well as various forms of transactions and activities. The pattern of supervision on Islamic banks is still in the form of surveillance conducted by the West both in the form of juridical supervision and in the field of finance which greatly narrow the space for the Islamic banks themselves by it self Islamic banks but are in the position of conventional banks. Coupled with the newcomers who are a counter. This discussion recommends that the central bank have special treatment of Islamic banks and let Islamic banks reconsider the existing investment banking patterns and accounts of the central banks associated with the Statutory Reserve (Statutory Reserves/Legal Reserves). Islamic banks have much less reserves than conventional banks. The research to find the solution of this problem should be developed by the Islamic financial review center to improve the performance and performance of Islamic banks to face globalization and the global financial crisis in particular.

The theme of the article is the banks and financial institutions. This study aimed to analyze the financial performance of Islamic banking in Indonesia using maqasid syariah index A behavioral approach operationalization method is used to quantify the Maqasid into measurable Islamic bank performance indicators that are later used for testing on a sample of four Islamic banks. The banks are evaluated and ranked at three levels based on their: 1) performance ratios, 2) performance indicators and 3) the overall Maqasid Index. This study used quantitative methods it is The Simple Additive Weighting or a weighted summation method. The results showed that the Bank Syariah Bukopin has the highst score in other words, Bank Syariah Bukopin showed better performance than the other three Islamic banks with maqasid syariah index.

The theme of the article is "economy based on the principles of Islam". This research aims to determine how the use of funds Zakat in the BAZNAS of east Lombok Timur. The method used is descriptive qualitative research with field research type. Zakat is a financial obligation which is taken from the rich who have become obligatory zakat to be submitted to the people that the criteria have been specified in the law. Zakat basically has great potential to become financial solution, with the nature of zakat that never exhausted or even stop. Because zakat as the religious obligation taht must be fulfilled by a Muslim every year or in the others predetermined time. Badan Amil Zakat Nasional (BAZNAS) as the formal management zakat institutions in Indonesia, distribute zakat fund to the zakat recipient (mustahik), especially for the indigent and poor people through consumptive zakat to but their daily basic needs, and also can be a productively zakat to gain their business assets. Just as the mustahik utilize the zakat funds for their efforts as a household can produce an economy that can meet the needs of his life. In addition, some are using the funds that have been received zakat to raise cattle and goats. Not apart from the purpose of zakat itself which one of them is to alleviate the mustahiq of poverty, Because zakat funds are not used consumptively, but productively managed and maximized in order to prosper the community. But it is different with the mustahik in BAZNAS; they utilize zakat funds not in accordance with the designation. This is due to the lack of monitoring from BAZNAS staff.

The theme of the article is the banks and financial institutions. Small and medium-sized enterprises desperately need the role of Sharia Microfinance Institutions primarily in terms of capital used to expand the market and expand its business so that it contributes greatly in the national economy. The role of Islamic microfinance institutions could have been tested and overcome the economic crisis for some time and even strengthened. UMKM including business units that rely heavily on LKMS in the long term for the good of the Indonesian economy, it is not surprising that many people are looking at LKMS, but the attention given has not fully addressed the fundamental issues facing LKMS so that it can really strengthen and develop a financing institution for UMKM are mainly small communities. Judging from the potential and funding sources that have been running, in fact LKMS has adequate funding in serving its customers and in the management of funds based on sharia. If the management of funds made by Islamic financial institutions can coordinate with each other, then it can be used as a great force.

The research theme is the financial and banking institutions. The research objectives are: 1) To measure the influence of personal factors on the variable interest in saving partially. 2) To measure the influence of variable personal factors on the variable interest in saving simultaneously. The object of research is sharia bank in West Sumatra. The research variables are personal factors and interest in saving. This research is quantitative research. The population is all customers of sharia banks in West Sumatra. The sample was 250 people. Data analysis using multiple linear regression analysis. The result of the research is: there is significant influence between the personal factor variable with the interest of saving.

The theme of the article is the banks and financial institutions. The purpose of this paper is to analyze the existence of BMT in Indonesia. Microfinance Institutions have a long history. The emergence of Sharia Micro Finance Institutions is a reaction to the existence of conventional financial institutions. BPRS that is the first Sharia Micro Financial Institution. The BPRS emerges as a microfinance institution in the form of a Savings and Loans Cooperative. Then made a pilot project with the name Baitul Maal wat Tamwil (BMT). Society is very enthusiastic about the presence of BMT. The Indonesian government makes rules that regulate, build and supervise BMTs.