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Konsepsi zakat sebagai satu bagian dari rukun Islam merupakan salah satu pilar dalam membangun perekonomian ummat tidak hanya bersifat ibadah ritual saja, tetapi mencakup juga dimensi sosial, ekonomi, keadilan dan kesejahteraan manusia. Pemerintah telah mengatur zakat dalam peraturan perundang-undangan untuk memaksimalkan pengelolaan zakat. Oleh karena itu, dalam penelitian ini dikaji tentang pengaturan hukum zakat dalam peraturan perundangan yang berlaku, hukum zakat dalam Fikih Islam, dan implementasi hukum zakat di Bali Hasil penelitian menunjukkan pengaturan hukum tentang zakat dalam peraturan perundang-undangan yang berlaku telah diatur bahwa pengelolaan zakat dilaksanakan oleh lembaga zakat, baik di pemerintahan pusat maupun di pemerintahan daerah, tetapi dalam peraturan tersebut belum terperinci diatur tata cara pengelolaan zakat, sehingga pengelolaan zakat belum dapat produktif dan kontributif bagi masyarakat. Hukum zakat sangat mendukung pengelolaan zakat dilakukan secara professional dan produktif untuk mewujudkan kemaslahatan masyarakat dibidang sosial ekonomi. Implementasi hukum zakat dilaksanakan Badan Amil Zakat sesuai dengan peraturan perundangan yang berlaku, baik penerimaan maupun pendistribusian dan pendayagunaan zakat kepada pihak yang berhak, baik dalam bentuk pembiayaan modal usaha maupun dalam bentuk program beasiswa bagi pelajar yang tidak mampu, serta bidang kemanusiaan lainnya yang bertujuan untuk kesejahteraan umat. Namun pengelolaan zakat tersebut belum maksimal karena masih terjadi hambatan yaitu belum ada dukungan dari pemerintah setempat sebagai Amanah Peraturan Pemerintah  Nomor 14 Tahun 2014, tentang biaya operasional hak amil sehingga menyebabkan keterbatasan SDM.

The learning system in the majority of Polytechnics uses Blended Learning systems including face to face, practice / workshop and online with learning composition; 40% theory and 60% practice with industry link and match mechanisms. For industry link and match, a comprehensive policy between ministries is needed to determine the functional position of the Learning Technology Developer (PTP) as an integrated manager of the learning program in tertiary institutions especially the Polytechnic both various learning resources, methods, teaching materials, media and learning environments so that learning outcomes can increase the production of goods and services quickly, effectively and efficiently through meaningful, enjoyable learning. The method used in this research is "descriptive quantitative" because it describes, describes, and interprets the conditions, events, processes that are happening in the context of the problem. This research is intended to explore and clarify a phenomenon or social reality clearly. Online and conventional system learning methods or blended learning enable HR outcomes that are able to overcome technological disruption, on the other hand the hopes of the President and Menristekdikti that the ability to deal with the industrial revolution 4.0 in the era of technological disruption and globalization competition is not only through special abilities obtained because of completing master's education, master's degree in tertiary education which is said to produce responsive ability of industry 4.0 involvement but through improvement of learning culture. Indicator 0.033% of HR career as Developers of Learning Technology in tertiary institutions shows low regard for tertiary institutions in developing learning programs in the development of learning programs both the management of various learning resources, methods, media, teaching materials and learning environments according to the need for meaningful and enjoyable learning, this is caused by professional ego, sectoral ego.    

The learning system in the majority of Polytechnics uses Blended Learning systems including face to face, practice / workshop and online with learning composition; 40% theory and 60% practice with industry link and match mechanisms. For industry link and match, a comprehensive policy between ministries is needed to determine the functional position of the Learning Technology Developer (PTP) as an integrated manager of the learning program in tertiary institutions especially the Polytechnic both various learning resources, methods, teaching materials, media and learning environments so that learning outcomes can increase the production of goods and services quickly, effectively and efficiently through meaningful, enjoyable learning. The method used in this research is "descriptive quantitative" because it describes, describes, and interprets the conditions, events, processes that are happening in the context of the problem. This research is intended to explore and clarify a phenomenon or social reality clearly. Online and conventional system learning methods or blended learning enable HR outcomes that are able to overcome technological disruption, on the other hand the hopes of the President and Menristekdikti that the ability to deal with the industrial revolution 4.0 in the era of technological disruption and globalization competition is not only through special abilities obtained because of completing master's education, master's degree in tertiary education which is said to produce responsive ability of industry 4.0 involvement but through improvement of learning culture. Indicator 0.033% of HR career as Developers of Learning Technology in tertiary institutions shows low regard for tertiary institutions in developing learning programs in the development of learning programs both the management of various learning resources, methods, media, teaching materials and learning environments according to the need for meaningful and enjoyable learning, this is caused by professional ego, sectoral ego.    

This study aims to explain the importance of developing teacher professional competence as a key factor in improving student learning outcomes. In the context of education, the teacher's role is not only limited to conveying subject matter, but also involves the ability to plan, implement and evaluate the learning process. In an era of education that continues to develop, teachers must be able to face new challenges that arise, such as technological developments, curriculum changes, and the diverse needs of students. Therefore, teachers need to continue to develop their professional competence in order to meet the increasingly high demands and expectations from society, students, and the education system. The development of teacher professional competence includes various aspects, such as in-depth academic knowledge, effective teaching skills, ability to adapt to change, and a positive professional attitude. Teachers who have good professional competence are able to present a conducive learning environment, facilitate productive interactions between students, and provide constructive feedback. In this study, an analysis was conducted of various methods and strategies for developing teacher professional competence, such as training, supervision, mentoring, and collaboration between teachers. In addition, the factors that influence the success of teacher professional competence development are also discussed, including school leadership support, a conducive work environment, and teacher motivation in self-development. The results of the study show that the development of teacher professional competence has a significant effect on student learning outcomes. Teachers who have good professional competence are able to design interesting lessons, choose strategies that suit the needs of students, and provide effective feedback. This has a positive impact on the involvement of students in learning and increasing their academic achievement.

As prospective managers of Islamic educational institutions we must know the hadith relating to management itself. The method used is a qualitative approach. The data collection technique used in this research is library research. The results and discussion of this article are this is related to human resource management in perfect Islam. The review of hadith can be interpreted as a process of managing and realizing human and Muslim society to truly believe in and fear Allah and are expected to be able to carry out full responsibility duties, reproduce scholars who have Islamic qualities , faith, knowledge, and noble character for the sake of building himself and his society seen from the perspective of the hadith of the Prophet Adapu the conclusion of this article is Management of the Prophet Muhammad and Khulafaurrasyiddin Management of human resources at the time of the Prophet placed a person seen from being able or not knya completed a mandate given especially in the field of management. That he put the right person in the right position or "the right man in the right place". Placing someone according to their expertise is one of the characteristics of Islamic professionalism. And put more emphasis on the professionalism of an employee.. Rasulullah and his friends really implemented these noble values in their leadership.

Healthcare professionals play a crucial role in enhancing the quality of healthcare services provided to the community. It is essential for healthcare workers to be familiar with the available internet, intranet, and extranet access within hospitals. The significance of such access for healthcare professionals lies in their ability to exercise caution and maintain the confidentiality of patient information in the digital era. The purpose of having this access for healthcare workers is to understand the utilization and differentiate between applications available in hospitals that fall under internet, intranet, and extranet access. Additionally, it allows them to delve deeper into subjects in theory or research and assist readers in better understanding them, along with their implications. This article discusses the definition, differences, and examples of applications available in hospitals with internet, intranet, and extranet access.

This study aims to analyze the perceptions of Christian Religious Education teachers towards the Great Commission of Jesus Christ as the basis for the ethics of the teaching profession. The Great Commission of Jesus Christ contains important moral values in the educational context, such as love, justice, humility, forgiveness, and social responsibility. This study uses the library method. In the library method, the writer will search and select information sources that are relevant to the research topic. The results of this research can contribute to the development of an educational approach that focuses on spiritual and ethical values, as well as provide a better understanding of the challenges faced by teachers in integrating religious values into a diverse school environment.

Islamization is to make or bring something into Islam and make it Islam Beginning and several decades. Syed M. Naquib al Attas developed that idea into the "Islamisan" project which he introduced at the First World Conference on Islamic Education in Mecca in 1977. The goal and Islamization of science itself is to protect Muslims from knowledge that has been tainted and misleading, causing confusion, and there are 12 systematic steps to apply science to the implementation of science on education in Islam namely on the institutional aspect that is the institutional aspect of mu and the intention is the unification of the two educational systems, and on the aspect of kumkum namely studying kunkulam is not left to just one team, but requires ahh ahh in their field , this discussion must start from the beginning of Islamization, on the aspect of educators, namely in terms of educators being placed at the appropriate level, meaning that competent and professional they are valued as they should be. The method used in writing this journal is using the Yakm library research method by weaving various sources. references to get the right data in explaining the topic of discussion.

Increasingly sophisticated technological developments have an impact on the world of work, such as the world of Sharia accounting. This study aims to analyze the opportunities and challenges of Islamic accountants in the digital era and the strategies carried out by state Islamic religious universities so that they can produce a generation of Islamic accountants who are able to keep up with this digitalization flow. The research method used is a qualitative approach and data sources were obtained through a literature review. The results of this study state that the influence of digital technology in the world of Sharia accounting will create opportunities and challenges that Sharia accountants must be prepared to face. Starting from the opportunity for a new work system for the Islamic accounting profession itself to the challenges that later Islamic accountants must be ready to compete with sophisticated technology. It is a big record for every agency that gave birth to a generation of Sharia accountants in the current era of digitalization. They are required to be able to produce a generation of accountants with quality, integrity, and capacity in their field. Therefore, several strategies that can be used include preparing quality human resources by preparing a platform for human resource development, increasing leadership and teamwork skills, and the need for new literacy to prepare more competitive Sharia accounting graduates.

Jombang State Vocational School is a vocational education institution which is a vehicle for preparing professionals through various fields of expertise, one of which is the Culinary Department which equips students with skills, knowledge and attitudes in the field of Catering. However, in practical learning, problems were found in the form of low interest and enthusiasm for learning from students so that during practice students did not understand the material being taught. From the problems that occur, a research is carried out with the title Implementation of the Project Based Learning Learning Model on the Skills of Making Petit Fours at SMK Negeri 2 Jombang Using True Experimental Design with Pre-test Post Test Control Group Design to find out the results of the skills of making petit fours on subjects pastry and bakery products in Class XI Catering at SMK Negeri 2 Jombang which gives independent sample t-test results of 0.000 which means H0 is accepted and Ha is rejected so as to improve practical skills for students in developing collaboration, communication, solving and management skills supported by results. Keywords: PjBL, Practice, Improvement, knowledge, skills

This study aims to analyze the impact of changes in needs analysis on the development of English language learning curriculum. Needs analysis is an important process in designing a curriculum that is responsive to learners' needs. However, the needs of English language learners continue to evolve with changes in time, technology, and global demands. Therefore, changes in needs analysis are necessary to ensure that the English language learning curriculum remains relevant and effective. In studying the impact of changes in needs analysis on curriculum development in English language learning, the researcher will conduct a comprehensive search of academic databases, educational journals, conference proceedings, and other reputable sources. The search will be focused on finding relevant studies, theories, and models related to needs analysis, curriculum development, and English language learning. The results of the study indicate that changes in needs analysis have a significant impact on the development of English language learning curriculum. Some of these impacts include emphasizing more authentic communication skills, increasing the use of technology in learning, the need for cross-cultural skills, and emphasizing professional skills relevant to the workplace. This study concludes that changes in needs analysis are an important step in developing a responsive and effective English language learning curriculum. By considering changes in learners' needs, the curriculum can be adjusted to provide a more relevant and beneficial learning experience. Therefore, curriculum developers and education policymakers need to continuously monitor changes in learners' needs and make necessary adjustments in the development of the English language learning curriculum.

Community service activities at the Faculty of Economics, University of Surakarta (UNSA) are intended to provide practical solutions for community entrepreneurship activities. This community service activity helps solve business management problems for the community; besides that it can provide practical knowledge to the public regarding the application of accounting economics through counseling activities. The community service held by the UNSA Faculty of Economics took place in Girilayu Village, Matesih District, Karanganyar Regency. The basic problem faced by partners is business management including financial management, human resources, and marketing. The results of this UNSA Faculty of Economics community service activity can help increase the professionalism of partner businesses and are expected to stimulate the growth of new entrepreneurs.

This research uses qualitative methods with descriptive analysis techniques using library research or library research. The purpose of this study is to find out, examine and reveal problems regarding the conversion of beggars into a profession. Poverty in Indonesia has increased significantly which has been exacerbated by the COVID-19 pandemic. This has an impact on reducing or terminating human resource jobs and making them unemployed. Limited skills and less than optimal business makes their economy weaken and they finally try other ways to make ends meet by begging. The feeling of being happy to get money without working hard gives rise to new habits and makes them feel at home to continue it even to the point of cheating. People's awareness and trust has decreased, creating doubts about whether or not to help beggars. In Islam itself, begging is the wrong way to meet the demands of life. Islam teaches to always try hard and the need for an attitude of mutual help both in actions or actions to reduce the existence of beggars.

In the current era of globalization, companies are required to improve services professionally in accordance with their respective fields. This study aims to determine the effect of customer relationship marketing (CRM) and consumer satisfaction on consumer loyalty at Ahass Aries Putra Dealer Bandung, Tulungagung Regency. The variables of this study are customer relationship marketing, satisfaction and loyalty. The location of this study exists on Jalan Panglima Sudirman No. 125, Genengan, Bandung, Tulungagung Regency. This type of research uses a descriptive quantitative type. The sample in this study used purposive sampling techniques which resulted in a total of 197 respondents. The analysis tool used for this study is SPSS For Windows 25. Based on tests conducted with multiple linear regression analysis, the t test shows that customer relationship marketing has a partial influence on consumer loyalty. This is shown from the value of 3.596 > from 1.97227 then, consumer satisfaction also has a partial effect on consumer loyalty as seen from the value of 11.777 > from 1.97227. Test F shows that the variables customer relationship marketing and customer satisfaction simultaneously affect consumer loyalty seen from the value of 104.22 > 1.97227.

General Hospital Dr. Saiful Anwar Malang is the largest hospital in the Malang area which has a building with wide coverage, with frequent changes in poly rooms that change location. From the observations of the author, there are problems often encountered by visiting families or visitors who have difficulty finding the location of the patient's room. The wayfinder system is a system proposed by the author to overcome this problem. This system is designed using a display that is easy for visitors or visitors to use on a website basis and it is possible to update routes if there is a room change again. The results of this study are in the form of a wayfinder system that can be easily used to determine room locations so that hospital services become more efficient and look professional.

Artificial intelligence is one of the fields of study of intelligent thoughts that can be used as a form to perform a calculation. This article aims to know artificial intelligence for auditing: collaboration or threats to the auditor profession. This article is a qualitative descriptive with a literature study. The result of this article is that artificial intelligence is a collaboration for the auditor profession because artificial intelligence makes it easier for auditors to carry out audit work in addition, artificial intelligence cannot be fully carried out without the role of an auditor because there is a process that must use the judgment of an auditor and cannot be taken over with technology.

This study aims to determine the factors that influence the interest in becoming a teacher in PAI FITK UNSIQ Wonosobo students. Interest is a person's interest in something that becomes his desire. This study uses qualitative research methods with data collection techniques, namely observation, interviews, and documentation. Respondents in this study were the Chair of the PAI Study Program and students of PAI FITK UNSIQ Wonosobo. Data analysis techniques in this study used an interactive analysis model according to Miles & Huberman which included data collection, data reduction, data presentation, and conclusions or verification. The results of this study indicate that the factors that influence the interest in becoming a teacher are internal factors such as emotional factors, perceptions, motivation, talent, and mastery of knowledge. While external factors include the family environment and social environment. Students are interested in becoming PAI teachers because they have certain reasons that strengthen students to become teachers. For example, students have been interested in becoming teachers since they were young and have a talent that must be developed through activities related to the teaching profession.

This study aims to analyze the detection of compliance audits of inventory accounting information systems at retail stores through internal control. An inventory accounting information system is a critical element of retail store operations, and adherence to proper procedures is critical to maintaining the integrity and reliability of inventory data. The research method used is a literature study and descriptive analysis. Data was collected through a literature review related to compliance audit detection. This research also includes a case study to illustrate the application of internal control in the detection of compliance audits in inventory accounting information systems. By implementing proper internal controls, retail stores can minimize the risk of fraud, errors, and losses associated with inventory. This research also shows the need for increased awareness and understanding regarding audit compliance detection among auditors and accounting professionals involved in the retail industry.

Teacher professional competence is very important because it is something that every teacher must have to make quality and carry out the duties of an educator properly. One way to make the competence of a teacher or an educator is by coaching. The development of this competency is very important and needs to be done for a teacher or an educator to make it more effective and efficient in the application of teaching. Descriptive qualitative research method is the method used in this study. Data collection techniques are carried out through observation, interviews, and documentation. From the results of the study, it was found that the implementation of the teacher professional competence development program at Darunnajah Cipining Vocational School was quite good including: MGMP, Taftisy I'dad, Kamisan, Ta'hil, In House Training and Khutbatul 'Arsy, Teacher Supervision (Supervision) and Appreciation (Motivation). From the results of this study, the authors recommend that Darunnajah Cipining Vocational School educational institutions should further improve teacher professional competency development. Keywords: Implementation, Coaching, Competence

The aims of this study were (1) the role of visionary school leadership in increasing teacher independence at SMAIT AT-Taisiriyah (2) the supporting and inhibiting factors for the role of visionary school leadership in increasing teacher independence at SMAIT AT-Taisiriyah. This research method uses qualitative methods using a descriptive approach. This method describes and explains by providing answers to the problem. The object of this research is the principal. Based on the results of the research and discussion carried out at SMAIT AT-Taisiriyah Cijengkol, Caringin District, Sukabumi Regency, visionary leadership is characterized by having the ability to make clear plans to achieve success. . With the formulation of a vision that can foster creativity, togetherness in professional development. The principal at SMAT At-Taisiriyah tries to provide motivation and provide good role models in the school environment. The Supporting Factors a) The high sense of togetherness and kinship that is intertwined in the school environment. b) Providing incentives/rewards and awards for educators who carry out their duties very well, and Inhibiting Factors a) The existence of honorary teachers, this has an effect on the low income of honorary teachers. So that it affects the teacher's performance, not optimal in providing the best service for the school