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"Monetary crisis, which leads to unstable economic condition, has caused a number of banks being liquidated. This research is conducted by using major accounting ratios in order to identify the characteristics of liquidated and restructured banks, of which are listed in Jakarta Stock Exchange. The growth of bank industry was highly related with Paket Oktober 1988. This condition is marked by increasing number of banks, from 40 companies in 1988 to 240 companies in 1994. This research is conducted based on a three period financial information, commencing 1994 to 1996. Proven hypothesis concludes that the number of restructured banks is greater than of liquidated banks. On the other hand, the hypothesis related to leverage and gain has failed to be proven. However, the big sample that can be analyzed through box plot may be the caused to this result."

"In this thesis will explain about implementing accounting standards which must be modified according to its characteristics. Bank Islam Malaysia Berhad mainly adopted from International Accounting Standards, and Accounting Standards for Islamic Financial Institutions. There are some adjustments from both standards. It can create its own accounting system characteristics. The important things are the users of financial statement can understand and know how to use them. Bank Islam Malaysia Berhad was introduced to practice banking and financing activities based on the Shari'ah Islarni'ah principles derived mainly from Al-Quran and AI-Sunnah. The problem of this study, as showed some relevance of Accounting Standards for Islamic Financial Institutions for Islamic Banks, The Case of Bank Islam Malaysia Berhad. This study will show how ASIFI adopted. There are some adjustment regarding its own environment. Scope of writing will be included accounting standards for Islamic Banks, which support by International Accounting Standards and Accounting Standards for Islamic Financial Institution. There are some similarities and differences from both standards. It is also investigate Islamic Banking System in Malaysia; it is called Interest Free Banking Systems that regulate transaction with other Islamic bank and central bank. However, in its application, some scholars give some critical argument about BIMB operations. Those critics are connected with Islamic laws that some of them might be ignored."

"Tujuan penelitian ini adalah merekonstruksi akuntabilitas lembaga wakaf tunai di Indonesia, pengukuran akuntabilitasnya dan analisis keberlangsungan lembaga wakaf tunai menggunakan N-helix. Logika akuntabilitas organisasi nirlaba yang ada bersifat umum sedangkan lembaga wakaf tunai berbasis pada syariah Islam. Oleh karena itu kajian logika akuntabilitasnya menjadi hal yang menarik karena mempunyai karakteristik tersendiri. Di samping itu pengukuran akuntabilitas lembaga wakaf tunai di Indonesia perlu dilakukan karena untuk melihat sejauhmana akuntabilitas sudah dipenuhi. Ini menjadi hal pembelajaran bagi lembaga wakaf tunai sendiri agar lebih akuntabel. Keberlangsungan lembaga wakaf tunai sendiri menjadi isu penting karena wakaf perlu dijaga dan dikembangkan agar dapat bertahan. Analisis yang digunakan menggunakan pendekatan N-helix. Metode yang digunakan kualitatif berbasis studi kasus dengan paradigma konstruktivis. Untuk mendapatkan data dilakukan dengan interviu mendalam, data pendukung lainnya berupa dokumen dan informasi lainnya. Hasil penelitian ini adalah logika akuntabilitas lembaga wakaf tunai di Indonesia mempunyai karakteristik berbeda dengan penelitian sebelumnya. Kepatuhan pada syariah Islam merupakan hal yang perlu diperhatikan dan peran Pemerintah dianggap cukup besar. Untuk pengukuran akuntabilitas, kepatuhan pada syariah juga merupakan hal yang perlu diperhatikan di samping komponen lainnya seperti keuangan, kinerja, publik dan keterlibatan. Penelitian atas keberlangsungan sendiri menunjukkan bahwa masing-masing aspek mempunyai peran yang besar atas keberlangsungan lembaga wakaf tunai itu sendiri.

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The purpose of this research is to reconstruct the accountability of cash waqf institution in Indonesia, its measurement and analysis of sustainability of cash waqf institution using N helix. Existing accountability logic of nonprofit organization is for conventional while cash waqf is based on Islamic teaching. Therefore study on accountability in this case becomes an interesting issue as it has different characteristics. Besides accountability measurement is beneficial as it can see how accountable of the organization, thus this can be a lesson for the cash waqf institution. The sustainability of cash waqf institution is also important issue as waqf must be maintained and developed well. It is used N helix approach for this. Method is based on qualitative on study case with constructivist paradigm. In order to get data, depth interview is conducted, other supporting data such is document and other information. The result of this research shows that accountability logic of cash waqf institutions in Indonesia have different characteristic with previous research. Compliance to Islamic teaching must be concerned with and government has big role on accountability. For accountability measurement, compliance to Islamic teaching is important as well, besides other components such as finance, performance, public and involvement. Research result on sustainability shows that each aspect has important role on cash waqf institution sustainability."