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This research aims to determine the application of Planning, Organizing, Actuating, and Controlling (POAC) in Islamic Business Management. This research uses a qualitative research method with a Systematic Literature Review (SLR) approach. The existing data sources come from indexed journal literature that has an ISSN (International Standard Serial Number) electronically which has been published via the internet with the code E-ISSN. Data collection was carried out via internet surfing from Google Scholar. The research data population is journals and books that focus on POAC (Planning, Organizing, Actuating, and Controlling). The results of this research state that the implementation of planning in Islamic business management must be in line with sharia values, ensuring that business objectives not only benefit the company, but also create social and economic benefits for society as a whole. The application of organizing in Islamic business management involves the creation of a fair and sustainable organizational structure. The separation of duties and responsibilities must reflect fairness, and strategic decisions must take into account their impact on society. Synergy between business interests and general welfare is the main key in the organizing process. The application of actuating in Islamic business management is the implementation of Islamic values in every company action such as work ethics, transparency and honesty and creating fair economic opportunities. The application of controlling in Islamic business management includes continuous monitoring of compliance with sharia principles. This includes ongoing evaluation of business sustainability and fair distribution of profits. Controls also ensure that the business operates in accordance with Islamic objectives and does not involve practices that are inconsistent with sharia law.

Banks that carry out their business activities based on sharia principles, or principles of Islamic law, are called sharia banks. As time goes by, Islamic banks are starting to have more Muslim customers. Bank BSI Kc Kualasimpang, for example, has active Muslim customers. Muslims are known to have great interest in Islamic sharia banking. BSI Bank Kc. Kualasimpang operates based on sharia principles and does not provide payment services. Because the data was obtained from direct observations at BSI Kc Kualasimpang, this is a type of field research. This study uses a qualitative methodology. Primary and secondary data were used in this research. Primary data consists of a description of the factors that influence non-Muslim customers. Secondary data consists of books related to the research topic. The author found two components: internal and external factors. The research results show that of the internal and external factors studied, the dominant external factors influencing non-Muslim customers' interest in BSI Kc Kualasimpang are promotion, service, location and social level. Work and motivation are internal factors. The more promotions and services offered by banks to non-Muslim customers, the more likely they will join an Islamic bank.

This research aims to describe the application of the precautionary principle in dealing with bad credit and to determine the assessment in providing financing to PT. BSM Kcp Script. This type of research is descriptive qualitative, data collection techniques use interviews and documentation, data analysis uses qualitative data analysis techniques using inductive thinking, and this research data uses primary data sources obtained from supporting sources, namely books, the internet and literature. other. PT. BSM Kcp Aksara has applied the precautionary principle in bad credit using the 5C principle analysis, which includes Character, Capacity, Capital, Condition and Colliteral as well as producers that customers must go through in submitting financing applications, providing financing, paying financing installments and obstacles to bad credit. . The results of this research, PT. BSM Kcp Aksara in implementing the principle of prudence in the financing that has been carried out is not good enough, BSM provides financing by emphasizing the 5C principle which includes Character, Capacity, Capital, Condition and Collateral. The important thing in providing financing to customers is Collateral (Guarantee). Judging from the results of customer data, the 5C principle has not been able to completely prevent bad credit due to the Account Office (AO) being less careful in analyzing financing. However, BSM's consistency in handling problematic financing customers has been carried out according to producers by collecting them periodically and providing warning letters I, II and III in stages.  

Esources such as capital and office infrastructure. Human resources are the most important thing for an institution, because humans have the ability to set goals, collaborate, and work so that planned goals are achieved. Likewise, it is no less important than the office infrastructure in an institution that has a big influence in efforts to increase work efficiency and effectiveness. Therefore, an institution really needs office infrastructure that can be used by employees in carrying out their duties and responsibilities so that administrative activities and other operational activities can run well and smoothly. Office infrastructure is one of the factors that supports the success of an institution in achieving the organization's goals. Office facilities and infrastructure are an important part that need to be prepared ideally and continuously so that they can ensure the smooth running of employee work activities. Considering that office facilities and infrastructure are very important in efforts to facilitate employee work activities, therefore it is necessary to manage adequate facilities and infrastructure. Means are anything that is used as a tool to achieve aims and objectives, means are more indicated for moving objects such as computers and machines. Infrastructure is something that is the main support for the implementation of the process (Business, Development, Project), infrastructure is more indicated for immovable objects such as buildings, space, land. Work effectiveness is a condition that shows the level of success of management activities in achieving goals including quantity work, quality of work, and timeliness in completing work. Effectiveness is often associated with an efficient system, so that the service process takes place effectively, optimally and on time, thereby eliminating the need for overtime work with its implications. The efficiency of work processes, the level of effectiveness of office technology users, and the comfort of the work environment will directly and indirectly influence employee performance in completing assigned tasks. Apart from that, there are also various factors that influence work effectiveness, including: time, tasks, productivity, motivation, work evaluation, supervision, work environment, equipment and facilities. It is logical and appropriate if increasing effectiveness is made one of the government's long-term targets in implementing its strategy. Based on the phenomena presented above, it is clear that the Office of Industry, Trade, Energy and Mineral Resources of North Sumatra Province has not been well managed regarding infrastructure and has not complied with the appropriate regulatory principles. Problems like this should be addressed immediately and maximized so that in the future it can be as good as it should be. If this is resolved, it will certainly create a comfortable and conducive atmosphere so that employees can carry out their work responsibilities well and optimally. Therefore, the researcher was interested and conducted research as a result of an internship, with the title "The influence of the lack of office infrastructure on the effectiveness of employee performance

Educational supervision is a very important thing to do to improve the quality of education. Teacher performance is a result of work achieved by a teacher in carrying out the tasks assigned to him based on skills, experience, and sincerity as well as time.The research method in this thesis is a descriptive qualitative approach, data collection can use primary data sources and secondary data sources, data collection techniques using observation, interviews, documentation.The results of the study show that the supervisory role of the school principal in improving teacher performance at Nurul Falah Islamic Middle School Mangaran Situbondo is to provide guidance to teachers related to theoretical and practical learning, involve teachers in training, provide opportunities for teachers to take part in various education and training at the cluster or sub-district level regularly, subject teacher deliberations (MGMP), supervising teacher deliberations (MGP), and teacher working groups (KKG), as well as seminar workshop discussions, and provision of learning resources. providing motivation to teachers, collaborating with foundations that oversee the Nurul Falah Islamic Middle School Mangaran Situbondo, school committees, and the community. The motivation of school principals in improving teacher performance at Nurul Falah Islamic Middle School Mangaran Situbondo through regulation of the physical environment, regulation of the work atmosphere, discipline, applying the principles of rewards and punishments.