Earnings manipulation is often associated with deceiving public information that is displayed in sustainability reports. Therefore, the current study aims to explore the nexus between earnings management and sustainability reporting practices in the context of Indonesia. This study employs 408 firm-year observations from listed companies in Indonesia during the 2010–2021 period to test the hypothesis using fixed effect regression analyses with standard error estimates. By examining their sustainability reports and financial statements over a specific period, the authors assess the extent to which earnings management influences sustainability reporting practices. This implies that companies engaging in earnings management practices are more likely to exhibit higher-quality sustainability reporting practices. The results contribute valuable and significant empirical insights into the interplay between earnings management and sustainability reporting specifically within the Indonesian context. Furthermore, this study goes beyond examining the relationship itself and delves into potential factors that may influence this relationship.

Pelatihan public speaking penting karena masih ditemukan mahasiswa sebagai kader Bastiling yang masih enggan untuk mau mengenyampaikan pikiranya secara langsung kepada khalayak, masih malu untuk maju di depan ruangan, masih belum mampu menguasai forum, dan kurang percaya diri dalam berbicara di depan umum. Permasalahan yang terjadi pada kader Bastiling dapat diselesaikan dengan melakukan pelatihan public speaking yang dilaksanakan secara luring di ISDB Lantai 3 Universitas Jember. Sasaran dari kegiatan ini adalah seluruh kader Bastiling. Rangkaian kegiatan ini diawali dengan pemaparan materi yang diikuti dengan praktik singkat dan diskusi. Kegiatan ini merekomendasikan kepada para kader Bastiling melatih secara intensif setelah kegiatan pelatihan selesai dengan cara membentuk kelompok-kelompok kecil.

Memahami pendekatan metode campuran sangatlah penting, namun civitas akademika IAIS Lumajang masih memandang pengetahuan tentang metode penelitian khususnya metode penelitian campuran dirasa masih sangat kurang. Untuk itu, bantuan pembelajaran mixed method berguna dalam memaksimalkan pengetahuan pada akademisi IAIS Lumajang. Desain penelitian eksplanatori sekuensial digunakan dalam penelitian ini. Penelitian eksploratif sekuensial melibatkan pengumpulan dan evaluasi data kuantitatif pada langkah pertama, pengumpulan dan evaluasi data kualitatif pada langkah kedua, analisis data secara keseluruhan, dan terakhir menghasilkan kesimpulan berdasarkan analisis data. Agar rangkaian kegiatan pengabdian di Kampus IAIS Lumajang ini dapat terlaksana dengan sukses, seluruh tim yang melaksanakan tugas dan kewajibannya berdasarkan pembagian tugas mampu bekerjasama dan berkoordinasi secara efektif. Informasi yang diberikan oleh tim pelaksana layanan ini harapannya mampu berkontribusi dalam pengoptimalan standar studi dan memperluas pemahaman tentang subjek tersebut.

Purpose: The objective of this study was analyze the interrelationships of internal financial factors, which include financing risk and capital adequacy, ICG and ICSR as determinants of ROA in Islamic banking in Indonesia. Theoretical framework: Previous studies have provided mixed results regarding the application of ICG to profitability. Therefore, it is necessary to re-examine the implementation of ICG on the profitability of Islamic banks. Design/methodology/approach: The research sample consist of 14 sharia commercial banks in Indonesia in the study period 2012 to 2021 with a total of 130 observations. This study used multiple regression analysis. Findings: The results showed a negative effect of NPF on ROA financial performance. Furthermore, there was a positive effect of CAR and ICG disclosure on ROA financial performance. Meanwhile, disclosure of ICSR had no significant effect on ROA financial performance. Age control variables and Islamic bank size were found to have no effect on ROA. Research, Practical & Social implications: The government can make a regulation requiring Islamic banks in Indonesia to carry out ICSR because it is more suitable with business forms that use Islamic concepts.   Originality/value: This study offers an examination of the factors affecting financial performance of financial and non-financial factors. Financial factors are seen in terms of financing risk and capital adequacy while non-financial factors are represented by sharia governance and sharia social responsibility in sharia commercial banks in Indonesia.

Purpose: Sharia cooperative practices in Jember Regency, Indonesia generally do not perform well. This study explores the Islamic Cooperative Institution (ICI) practices based on management functions, the role of stakeholders, and sharia compliance at ICI in the Jember Regency. Method: This research uses a qualitative method with a case study approach. Data mining using in-depth interviews with seven informants managing the ICI who are still active and an informant from the Cooperatives and MSMEs Office in Jember Regency Findings: The results show that the ICI in Jember Regency is still not operational using the sharia concept because there are weaknesses and limitations in the application of sharia rules, especially knowledge and understanding of the concept of Islamic finance. Therefore, the proposed study model focuses on strengthening institutions so that ICI can maintain its sustainability. The proposed model also links the involvement of the government and universities. Originality: This study proposes a model for strengthening sharia cooperative institutions that relevant parties can adopt in developing suitable sharia practices in various regions in Indonesia and even the world. Implication: Increasing the role of the government in providing training to ICI administrators or managers to improve the implementation of management functions so that ICIs have a good performance.

Objective - This research aims to analyse the efficiency of Islamic banking in Indonesia and Malaysia based on the maqashid shariah approach. Methodology/Technique - This research uses individual education, creation of justice, and achievement of welfare to measure the efficiency variable. The research period covers the period from 2011 to 2015, using data envelope analysis (DEA). Findings - The result show that there are three (3) Islamic banks that achieve maximum efficiency in Malaysia. These are: Affin Islamic Bank Berhad, which achieved maximum efficiency in terms of distribution and profitability output, CIMB Islamic Bank, which achieved maximum efficiency in terms of distribution output, and RHB Islamic Bank Berhad, which achieved maximum efficiency in terms of distribution output. Meanwhile, two (2) Islamic banks which were considered to be efficient, although not at the maximum level. Novelty - This study shows that Bank Panin Syariah achieves maximum efficiency with respect to distribution output, and that Bank Mega Syariah is considered efficient with respect to profitability output and personal revenue output. Type of Paper - Empirical Keywords: Islamic Banks; Efficiency; Maqashid Shariah; DEA; Indonesia; Malaysia. JEL Classification: G20, G21.