Islam is the religion that is most widely adhered to by the people of Indonesia, so it is not surprising that since before the year two thousand Islamic banks have emerged in this country, starting from Bank Muamalat which was first in Indonesia and then independent Islamic Banks to various conventional banking systems which opened the. In Islamic banking itself, there are many products offered, ranging from pure savings, financing to Islamic banking services like a conventional one, but there are fundamental principles that distinguish between the two. Therefore there is a need for further understanding of Islamic banking products Through this research, it is expected that the implementation and system of profit sharing in the Mudharabah contract in sharia accounting will be well known and in accordance with Sharia PSAK and the fatwa of the national sharia council (DSN). The results of this study are that the results of the mudharabah contract and sharia accounting are of two types, namely profit loss sharing, and revenue sharing, these two methods can be used in determining profit sharing in carrying out mudharabah contracts.

This study aims to study, analyze, find the philosophical meaning of Corporate Social Responsibility (CSR). On the other hand this study aims to find out, explain the legal position of Corporate Social Responsibility in Regionally Owned Enterprises (BUMD). Law Number 40 of 2007 concerning Limited Liability Companies (UUPT) has provided guidance that there is a corporate social responsibility to its environment. However, the UUPT does not contain clear sanctions so that its nature is not imperative and the target object is a company in the form of PT which is engaged in mining. Corporate Social Responsibility, which is defined as social and environmental responsibility, is a corporate obligation that is budgeted and counted as a company expense which is carried out with due regard to propriety and fairness. The research method used is the normative juridical approach. The object of the research is all the laws and regulations related to Corporate Social Responsibility and BUMD. Data collection techniques in this study, carried out by means of Library research. Furthermore, this research is expected to contribute to the development of the study of legal science, especially business law so that it can be a reference for similar research and further research.

This study was conducted to examine the influence of Capital Adequacy Ratio (CAR), Biaya Operasional Terhadap Pendapatan Operasional (BOPO), Non-Performing Loan (NPL), Net Interest Margin (NPL) and loan to Deposit Ratio (LDR) to the Banking Profitability (ROA). Populations that are objects of this study are conventional banks listed on the Indonesia Stock Exchange. The method used in this research is to use multiple regression analysis to test the hypothesis that the t-test. Before using multiple regression analysis, performed classical assumption beforehand. From the results of the partial hypothesis test (t-test) in conventional banks showed that the CAR variable has no effect and no significant effect on bank profitability (ROA). Variable ROA and LDR significant negative effect on bank profitability (ROA), while variable NIM and NPL positive and significant impact on banking profitability (ROA). The ability of the independent variables affects the profitability of banks by 64% while the rest influence other variables not included in the research model.

Optimal financial performance is a company goal that can be achieved through the implementation of financial management functions. One way to improve company performance in addition to financial decisions is to implement good corporate governance. This study aims to determine the effect of financial management decisions and good corporate governance, partially or simultaneously on financial performance with the size of the company as moderating manufacturing in Indonesia. The number of samples is 37 manufacturing companies that routinely publish financial statements for the period 2014-2017. Using multiple linear regression analysis and moderation techniques, the results of the study show that partially funding decisions and good corporate governance significantly affect financial performance. Only investment decisions that have a significant partial effect on the size of the company. Investment decisions, funding decisions, dividend policies and good corporate governance simultaneously have a significant effect on both company size and financial performance. And the size of the company does not moderate the influence of financial decisions and good corporate governance on financial performance.

The management of motor vehicle tax to increase PAD in Lumajang Regency Entering the era of regional autonomy (Otoda) as it is now, the Regional Government is given extensive authority to carry out development programs and at the same time to realize community welfare. Funding for development programs in the area comes from various regional revenues. Among the sources of income are taxes. The tax that is excellent because it has great potential, positive and significant impact on the PAD is motor vehicle tax. The purpose of this study was to determine the development and contribution of motor vehicle tax to PAD in Lumajang Regency over the past two years. This study uses a qualitative descriptive approach, the research method uses interview methods and documentation. Also supported by a literature review that is relevant to the subject matter. From the results of the study, it is known that the management of motor vehicle tax in Lumajang Regency runs well and successfully surpasses the target every year. This is very useful to contribute to the PAD of Lumajang Regency. The strategies and policies pursued by the government to increase motor vehicle tax, among others, by improving the management of motor vehicle tax, both Human Resources (HR) and bureaucracy. Improve services with the use of technology and so on.