This study uses quantitative research to determine whether Knowledge, Education, and Environment have a partial and simultaneous influence on Islamic Banking Service Products. Among the three variables, which variable has the most dominant influence on the dependent variable (Service Products). This study uses a quantitative descriptive method. The number of samples in this study was 100 respondents. The respondents in this study were the people of Selawan Village, East Kisaran District, Asahan Regency. Data collection techniques by giving questionnaires to respondents, interviews and documentation. In proving and analyzing this, validity and reliability tests are used, descriptive statistics, classical assumption tests, multiple linear regression tests, the accuracy of the location of the coefficient of determination (R2), as well as f-test (simultaneous) and t-test (partial). The test results show that: the partial test results show that knowledge has no significant effect on Banking Service Products (Y), education (X2) has a significant effect on Banking Service Products (Y), environment (X3) has no significant effect on Banking Service Products (Y), and the variables of Knowledge, education and Environment together have no significant effect on Banking Service Products. Keywords: Understanding, Knowledge, Education, Environment, and Service Products

AbstractThe Aceh government's regulation to implement the sharia system in all regional banking institutions certainly has an impact on interest rates and affects economic growth factors. The purpose of this study was to determine the two-way relationship between Islamic bank financing, interest rates and economic growth factors in Aceh Province. The research used bootstrap granger causality test. The findings show that there is no two-way relationship between variables, but the Granger test with economic growth in Aceh Province shows a one-way causality relationship, namely the economic growth of Aceh Province affects Islamic banking financing in Aceh Province. Keywords: Financing, Interest Rates, Economic Growth, Granger Causality

The background of this research problem is the existence of a phenomenon that is not following the theory on the current ratio, return on assets and company size on financial distress at PT. Mitra Investindo Tbk period 2013-2021. The study aimed to determine the effect of the current ratio, return on assets and firm size on financial distress at PT. Mitra Investindo Tbk period 2013-2021. The samples used in this study were 33 samples with the saturated sample technique. The results showed an effect of the current ratio on financial distress at PT. Mitra Investindo Tbk period 2013-2021. There is an effect of Return on assets on financial distress at PT. Mitra Investindo Tbk period 2013-2021. There is no effect of company size on the financial distress of PT. Mitra investindo Tbk 2013-2021. There is an effect of the current ratio, return on assets and company size on financial distress at PT. Mitra Investindo Tbk 2013-2021. Keywords: Current Ratio, Financial Distress, Return on Assets, Company Size

The tourism sector is a complex field that has impacts on the economy and the environment. With good planning and policies, these impacts can be mitigated and become a strategy for tourism sustainability through the development of human resources (HR). Prior research seems to have not contributed to halal tourism, so this study aims to analyze the relationship between the human development index and the performance of the Organization Islamic Cooperation halal tourism, as well as its relationship to economic and environmental sustainability. This research was conducted using quantitative research methods for the dataset of 47 countries that are members of the OIC. Studies were analyzed by PLS-SEM using PLS 3.0. The findings reveal that the human development index is significant to the halal tourism performance of countries that are members of the OIC and is related to economic and environmental sustainability. The performance of halal tourism is determined by the development of superior human resources, so that human resources provide a competitive advantage for Islamic countries and improve the quality of their country's halal tourism. Through this study, the government can build a halal tourism framework by highlighting the human development index so that it can contribute more to halal tourism so as to create green halal tourism through social, economic and environmental sustainability. It is hoped that the OIC countries can improve the quality of human resources so that problems in the economic and environmental fields can become a strategy for the sustainability of halal tourism in the future.Keywords: Human, Development, Halal, Tourism, Sustainability

This paper aims to find out about the usefulness of Islamic accounting as a medium in increasing user trust. Accounting is a medium of information used to identify, collect, record, all transactions in a company that is used as a tool to inform users of a company's financial statements. The recording of financial statements is the most important thing in a company because it has a significant influence on the development of the company. The method used in this study is a literature study method, which is to collect all references related to Islamic accounting as a medium of information in increasing user trust. The results of this study indicate that sharia accounting information is a solution in deconstructing conventional accounting that has been used so far that puts forward sharia principles and has great responsibility, especially in moral issues.

This study aims to determine and analyze the effect of company size, board of commissioners size, and sharia securities on the disclosure of Islamic social reporting. This type of research in this research is causal quantitative. The population of this study is Islamic banks registered with the Financial Services Authority in 2017-2020. The sample selection method uses a census (saturated sample), so the number of samples used is 13 sample data. Methods of data analysis using multiple linear regression with a significance level of 5%. The study results show that partially company size has a significant negative effect on disclosure of Islamic Social Reporting, Board of Commissioners size has an insignificant negative effect on disclosure of Islamic Social Reporting, and Sharia Securities has an insignificant positive effect on Islamic Social Reporting. Simultaneously Company Size, Board of Commissioners Size, and Sharia Securities affect the disclosure of Islamic Social Reporting.Keywords: Company Size, Board of Commissioners Size, and Sharia Securities ,Islamic Social Reporting

This study aims to determine the effect of the agricultural sector, processing industry and trade on the Gross Regional Domestic Product (GRDP) of Banjarnegara Regency for the period 2006-2021. The welfare of the people of each region must be maximized. Through the income obtained from various utilization of business fields. Running it with the form of an Islamic economy in increasing the Gross Regional Domestic Product through the potential of the region that is improved properly and correctly in accordance with the Shari'a as stated in the word of Allah QS. At-Taubah (9):105. Banjarnegara is an independent region in meeting the basic needs of agricultural, industrial and trade products. However, the community is still a district that has a low minimum wage, so it is still necessary to increase the utilization of regional potential. Methods of data analysis using multiple regression analysis with statistical test Eviews12. The test results obtained that the variables simultaneously or partially have a significant effect. The agricultural sector has a significance value of 0.0011 < 0.05, the manufacturing sector is 0.000 < 0.05 and the trade sector is 0.0041 < 0.05. These results indicate that GRDP according to business fields is indeed always influenced and dominated by the 3 largest sectors. Keywords: business sector, GRDP, development.

Covid-19 is a serious threat not only to human health but also to the economy. Therefore, banking needs to be reviewed in dealing with crisis issues that will have an impact due to Covid-19. The formulation of the problem in this study is whether there are differences in the number of accounts, deposits, and financing after and before Covid-19 at Islamic commercial banks. The purpose of this study was to determine the differences in account jumble, deposits, and financing before and after Covid-19 at Islamic commercial banks. This type of research is quantitative research with a comparative method. This study uses secondary data, namely Islamic banking statistical reports published by the OJK. The research data analysis was carried out using SPSS 25 software with the econometric method. The results of this study are the number of accounts, deposits, and financing there are significant differences between before and after Covid-19 at Islamic commercial banks. It can be seen that the number of accounts, deposits, and financing has differences before and after Covid-9 at Islamic commercial banks.

In writing this journal, it aims to find out how the attitudes, behavior, and responses of females students in purchasing goods online. Many students make purchases online because they have a busy class time and don’t have free time to shop at supermarkets or markets. Many of the advantages the feel are easy, practical, can be done anytime, and anywhere. But there are also obstacles that they feel, namely they cannot bargain, cannot clearly know the quality of what they are buying, they can only see it through pictures or advertisments provided by the seller. They also get easy payments, such as paying after the goods are received (COD), if they don’t have they money they can do the installmen system.

This study aims to analyze the application of green accounting to the company's financial performance. The application of green accounting in companies can improve the company's environmental performance which ends in increasing the company's financial performance. This research was conducted using qualitative methods and a literature review design. Search for articles discussed in this study using the internet, namely Google Scholar. The results of the analyzed literature review prove that the application of green accounting to the company's financial performance has no effect. Companies that implement green accounting require a special allocation of environmental costs. The existence of these costs is considered an expense that can reduce the company's profit. The application of green accounting will assist companies or organizations in making decisions by considering environmental aspects and costs. In addition to increasing, long-term profitability will improve environmental performance.STUDI LITERATUR RIVIEW ANALISIS PENERAPAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN PERUSAHAAN