Otoritas Jasa Keuangan (OJK) as Financial Services Authority (FSA) in 2015, issued new regulations regarding the administration of the Remuneration Governance for Banks. With this rule, the remuneration policy applied by the Bank to Employees, Directors and Commissioners should be adjusted to follow the rules and principles set out in POJK No.45 /POJK.03/2015. Issuance of this Regulation as part of the implementation of Basel II, particularly Pillar 3 (Market Discipline), which the Bank is required to disclose information that is more transparent to the public and market participants, particularly related to remuneration to encourage discipline and allow the stakeholders to give a fair assessment. Failure to follow these rules can result in a downgrade of the factors of good corporate governance of the Bank concerned. Implementation of POJK 45 starts per 1 January 2016 for Commercial Bank Operations Group (BUKU) 3 and 4 as well as foreign banks. This study aimed to analyze the implementation of POJK 45/2015 on the financial performance of banking in Indonesia. The data which are used in this study were obtained from the Indonesian Banking Directory quarterly and look at the first kuartal of 2016 only. Samples were selected by purposive sampling method and finally obtained 27 banking companies that fulfill the criteria. Data were analyzed using financial ratios that LDR, ROA and CAR then described using qualitative description method. The results showed that the implementation of POJK 45 gives the significant positive effects on the bank performance in Indonesia.

Syariah bonds (sukuk) are Government Securities issued under sharia principles as proof of participation in State Sharia Securities (SBSN) assets in both rupiah and foreign currency. Where the issuer is obliged to pay revenues in the form of returns to investors and return principal on maturity. This means that bonds with a maturity of five years, sukuk holders receive a yield every month and principal funds are returned at maturity. The role of sharia bonds for investors is this investment is guaranteed payment by the government, for sharia investors this investment is not contrary to the principles of sharia, so in addition to safe also reassuring. In addition, the benefits earned are more profitable than the average deposit rate of BUMN Banks, potentially acquiring Capital Gains, can be marketed in the secondary market through the Stock Exchange, and provide an opportunity for the community to participate in supporting the financing of national development. Sukuk Investment Fund at least five million rupiah per multiplier and maximum five billion. The funds are used to finance infrastructure development. For example for the construction of highways, the purchase of assets in the form of buildings, buildings leased to audiences, then the results of rental buildings provided by investors as the yield of sukuk. The party managing the fund is the issuer or issuer, the return is directly debited in investors account every month.

LKMS with unique characteristics, in general has the potential to attract risk-averting individuals to access it. This is at least a mechanism of natural selection intervention (ex-ante) in reducing the possibility of adverse selection of customers with the concept of LKMS. However, several studies have also found that various LKMS financing products also provide incentives and disincentives to the trend of stalled installment financing. This study highlights the impact of characteristics such as: risk and religiosity preferences, which may differ from individual beneficiaries of financing in Islamic microfinance institutions (LKMS) against the probability of defaulting their defaults. The study was conducted by taking primary data in the form of samples of 60 customers who received financing from 1 (one) LKMS but consisted of 30 debtors who experienced financing installment defaults and 30 went smoothly. The process of collecting data uses a questionnaire containing questions about basic demographics, in addition to questions aimed at raising Islamic risk and religiosity preferences. In addition, the impact of external environmental characteristics is also estimated by using probit regression. Group-based financing, which is one of the objectives of reducing adverse selection, can have the opposite effect. Ineffective group roles for various reasons, contagion can be a trigger for moral hazard for other group members. The study found that in addition to religiosity, as an internal factor, the effectiveness of financing groups as a timely external factor of timely payment compliance also plays an important role.

This study aims to obtain evidence on the influence of compliance pressure, task complexity, and audit expertise on the auditors professionalism with the work environment as intervening variable at the State Audit Board of the Republic of Indonesia Riau Islands Representative. This research method is survey method with associative explanation level. The sample in this research is 38 Auditor of State Audit Board Republic of Indonesia Riau Islands Representative. The analytical techniques used are Descriptive Statistics, Classical Assumption Test, and hypothesis test, to test the hypothesis using partial test (t-test), Simultaneous Significant Test (F-test), and Intervening Variable Test. The results of this study indicate that partially known that each variable pressure of obedience, the complexity of the task of audit expertise and work environment has a direct influence on the work environment. There is a direct influence of the variable of pressure of obedience to auditor professionalism through work environment. There is a direct influence of task complexity variables on auditor professionalism through the work environment. There is a direct influence of audit skill variables on auditor professionalism through the work environment.

This paper discusses the implementation of agricultural zakat in "Nagari Kampung Batu Dalam, Kecamatan Danau Kembar, Kabupaten Solok" and what are the constraints faced by the community in the implementation of agricultural zakat. The type of research is field research. It is concluded that the implementation of zakat onion farming is done by farmers at every harvest time, two to three times of harvest and the month of Ramadan. The amount of zakat disbursed partially calculates the operational costs and partly focus on the amount of crops obtained. Zakat is distributed in the form of money and goods and onions are given to workers who are deemed entitled to receive zakat, kinsman relatives, orphans and zakat are also channeled to the mosque or local mushalla. Some people still equate agricultural zakat with alms or infak. While the constraints faced by the community in implementing agricultural zakat is the level of public awareness is still low, it is influenced by the lack of understanding of society about agricultural zakat and education is still low, the distribution of zakat that has not been right target and the absence of institutions that collect and distribute zakat.

The purpose of this study is to analyze the factors that influence the choice of Muslim customers against sharia banks and conventional banks. The object of research is sharia bank and conventional bank in Tangerang Selatan area. Data were collected through questionnaires. From the research result, there are four determinants of customer decision in sharia bank are: factor 1 (process), factor 2 (assurance), factor 3 (intense to use) and factor 4 (promotion). Factors influencing the decision to choose a conventional bank product are: factor 1 (reliability), factor 2 (people), factor 3 (feeling) and factor 4 (promotion). Bank service quality measurement is expected to provide useful information for bank management to improve and improve service quality to customers.

This study aims to obtain an overview of the implementation of financial SIMDA at the Head Office of Pariaman Tengah, East Pariaman Sub-District Office, Office of South Pariaman Subdistrict and Office of North Pariaman Sub-District. And know the understanding of employees in implementing SIMDA Finance and obstacles encountered in its application. Respondents in the study were four persons consisting of accounting and reporting staff. Data were collected through direct interview with respondents. The results of interviews and data that have been collected are analyzed by descriptive method using phenomenology approach. The results of the study indicate that in general employees have understood the meaning of financial SIMDA as well as description of its implementation related to input and output data. Constraints faced in the implementation of this SIMDA Finance applications SIMDA is rapidly expired, frequent offline network, there is no documentation about the flow chart summary that shows cash flow data, weak data management system, procedures to see the data incidental still too long, space is still inadequate offices as well as the occurrence of human error.

The purpose of this research was to analyze the effect of hajj saving, qurban saving, wadiah saving and mudharabah deposit simultaneously and partially towards net income (SHU) of sharia civil servant cooperative Al-Ikhlas in IAIN Batusangkar. The type of this research was a field research through quantitative method with the secondary data used are the financial statements of the year 2015-2016. The result of this research provides the effect of deposit, qurban saving, wadiah saving and hajj saving simultaneously towards net income (SHU) is 62.7 % while the remaining 37.3% is influenced by other factors that not examined in this research. Partially, merely hajj saving that has positive and significant effect towards net income (SHU). While, qurban saving, wadiah saving and mudharabah deposit have no positive and significant effect towards net income (SHU).

In the performance assessment of BLU for public universities in 2012 conducted by Kemdikbud, there are 24 educational institutions with the status of Public Service Board including those of Andalas University with BLU status in 2009 with rank 14 of 24 educational institutions. Based on the decision, the researcher is interested in assessing the performance of BLU Unand in 2014 and evaluating the constraints faced against unachieved performance as well as evaluation of the target or performance score of the BLU work unit indicator itself as well as the recommendations given. The method of this research is using mixed methode (combination between quantitative and qualitative). The research process begins by taking research data, processing data, interviews and final results. The results of this study indicate that the performance of BLU Unand in 2014 is good with the predicate A with a score of 74.3. By 2014 Unand performance if judged by the BLU indicator is not satisfactory because the highest score is excellent with the AAA predicate and the total score is more than 95. There are several targets of indicators that have not been reached in the financial aspects ie cash ratio, current ratio, asset turnover fixed income, equity compensation, income ratio of PNPB to operational cost, definitive RBA, financial report based on SAK, Statement of Income Rule and Expenditure BLU, SOP of receivable management and debt management SOP. Meanwhile, if viewed from the aspects of service that has not been achieved is the accreditation, achievement and customer satisfaction.

This paper aims to see how big the potential of cash waqf through national voucher waqf in Indonesia and how big the potential of national vouchers on social security consisting of health, education and venture capital. This paper uses the writing of quantitative methods. Where this paper describes the collection of cash waqf through a national voucher consisting of a national voucher Rp. 5.000,-, national voucher Rp. 10.000,- national voucher Rp. 20.000,-, national voucher Rp. 50.000,-, and national voucher Rp. 100.000,- which is burdened to the Indonesian society aged 15 years and over, along with the potential and empowerment of cash waqf obtained from the national voucher that will be allocated to health, education and venture capital.