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Dalam pengelolaan zakat profesi mulai dari perencanaan, pengorganisasian, pelaksanaan, dan pengawasan terutama dalam menghimpun dan menyalurkan zakat profesi tentu yang menjadi tujuan utama adalah terciptanya pemerataan dan kemaslahatan umat. Meningkatkan kepuasan serta komitmen muzakki dapat mempertahankan kepercayaan dan loyalitas muzakki berzakat sehingga terciptanya kesadaran untuk senantiasa menyisihkan sebagian harta untuk memberdayakan golongan tidak mampu. Tujuan penelitian adalah untuk mengetahui: 1) Pengelolaan zakat profesi dalam meningkatkan loyalitas muzakki di Baznas Kota Denpasar. 2) Tingkat loyalitas muzakki di Baznas kota Denpasar. Metode penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Informan terdiri dari 12 orang yang dipilih dengan menggunakan teknik purposive. Pengumpulan data yang diperoleh berdasarkan fakta dan data melalui observasi, wawancara, dan dokumentasi. Teknik analisisis data meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian yang diperoleh: (1) Analisis pengelolaan zakat profesi Baznas Kota Denpasar dalam hal ini menggunakan langkah-langkah yaitu perencanaan, berkaitan dalam menetapkan, merumuskan, mengidentifikasi, dan mengembangkan. Pengorganisasian, dalam hal ini menggunakan persepsi dan sikap yang diharapkan dapat memaksimalkan tujuan pengelolaan. Pelaksanaan, berkaitan dengan kinerja pengelola zakat yang selama ini menggunakan Standar Operasional Prosedur (SOP). Pengawasan, berkaitan dengan kondisi pengelolaan zakat profesi yang masih stabil. (2) Tingkat loyalitas muzakki ditinjau dari kepuasan, komitmen, serta kesukaan produk muzakki dapat dinilai dari besarnya pernyataan rasa puas dan bentuk kepedulian muzakki terhadap sesama dalam berzakat di Baznas Kota Denpasar   ABSTRACTIn the management of professional zakat starting from planning, organizing, implementing, and supervising, especially in collecting and distributing professional zakat, of course the main goal is the creation of equality and the benefit of the people. Increasing the satisfaction and commitment of muzakki can maintain the trust and loyalty of muzakki to tithe so as to create awareness to always set aside some of the assets to empower the poor. The research objectives were to determine: 1) Management of professional zakat in increasing muzakki loyalty at Baznas Denpasar City. 2) The level of muzakki loyalty at Baznas Denpasar city. This research method uses a descriptive method with a qualitative approach. The informants consisted of 12 people who were selected using a purposive technique. Collecting data obtained based on facts and data through observation, interviews, and documentation. Data analysis techniques include data reduction, data presentation, and drawing conclusions. The research results obtained: (1) Analysis of the professional zakat management of Baznas Denpasar City in this case uses the steps, namely planning, related to determining, formulating, identifying, and developing. Organizing, in this case using perceptions and attitudes which are expected to maximize management objectives. Implementation, related to the performance of zakat managers who have been using Standard Operating Procedures (SOP). Supervision, related to the condition of professional zakat management which is still stable. (2) The level of muzakki loyalty in terms of satisfaction, commitment, and liking of muzakki products can be assessed from the magnitude of the statement of satisfaction and the form of muzakki's concern for others in tithing at Baznas Denpasar City.

DSM's efforts in helping the government to reduce poverty. One of the things done by DSM is to create a Food House as a form of program for underprivileged families in Bali. The purpose of this study was to determine: 1) Fostering underprivileged families through a food house program in the DSM Jembrana region of Bali. 2) Efforts for economic empowerment for underprivileged families through a food house program in the DSM Jembrana region of Bali. and 3) The results of fostering underprivileged families through a food house program on the family economy in the DSM Jembrana region of Bali. This type of research is descriptive with a qualitative approach. Descriptive qualitative research and using purposive sampling technique. The author uses three techniques namely; interviews, observations and documentation. Data analysis techniques include; data reduction, data presentation and decision making. Based on the results of this study indicate that the underprivileged families and DSM parties who have been studied and interviewed regarding the development of underprivileged families have the stages of the process to be able to follow the guidance of the food house program, after being investigated the economic empowerment efforts that DSM has done have received a good response by members because it is very helpful increase income with the facilities provided and the results obtained after coaching is done is a change in the behavior of members and members can meet their daily needs.

Profesionalisme guru adalah seorang yang bertugas untuk menyampaikan ilmu pengetahuan, kecakapan kepada peserta didik yang bertujuan untuk mengembangkan seluruh aspek pribadi. Masalah yang dihadapi di MI Bina Ihsan Mulia Badung Bali yakni kompetensi profesional yang harus dimiliki oleh seorang guru itu terhambat karena adanya kesenjangan antara teori dan praktik. Hal ini yang mendasari dilakukannya penelitian di MI Bina Ihsan Mulia Badung Bali yang memiliki siswa yang prestasi belajarnya cukup baik. Tujuan dari penelitian ini adalah untuk mengetahui Peranan profesionalisme guru di MI Bina Ihsan Mulia Badung Bali Tahun Pelajaran 2019/2020, dan faktor dalam meningkatkan mutu pembelajaran di MI Bina Ihsan Mulia Badung Bali Tahun Pelajaran 2019/2020. Jenis penelitian ini adalah deskriptif dengan pendekatan kualitatif dengan tiga teknik pengumpulan data yaitu: observasi, dokumentasi, dan wawancara. Hasil dari penelitian ini adalah Peranan profesionalisme guru di MI Bina Ihsan Mulia Badung Bali telah terlaksana dengan baik. Walaupun ada faktor yang tidak dijalankan dengan profesional. Faktor dalam meningkatkan mutu pembelajaran ada 2 faktor yaitu pendukung dan penghambat. Faktor pendukungnya adalah faktor internal guru, kurikulum, dan kepala sekolah. Sedangkan faktor penghambatnya adalah latar belakang pendidikan guru dan ekonomi. ABSTRACTTeacher professionalism is a person whose duty is to convey knowledge, skills to students who aim to develop all personal aspects. The problem faced at MI Bina Ihsan Mulia Badung Bali is that the professional competency that must be possessed by a teacher is hampered because of the gap between theory and practice. This is the basis for conducting research at MI Bina Ihsan Mulia Badung Bali which has students whose learning achievement is quite good. The purpose of this study was to determine the role of professionalism of teachers in MI Bina Ihsan Mulia Badung Bali Academic Year 2019/2020, and factors in improving the quality of learning at MI Bina Ihsan Mulia Badung Bali Academic Year 2019/2020. This type of research is descriptive qualitative approach with three data collection techniques, namely: observation, documentation, and interviews. The results of this study are the role of teacher professionalism at MI Bina Ihsan Mulia Badung Bali has been well implemented. Although there are factors that are not carried out professionally. There are 2 factors in improving the quality of learning, namely supporting and inhibiting. Supporting factors are internal factors of teachers, curriculum, and school principals. While the inhibiting factors are the educational background of teachers and economics.

This research was motivated by all teachers in MI Kalifa Nusantara have met academic qualification standards. However, it seems that the teacher’s academic qualifications have not been able to maximize the student’s learning achievement. This is evidenced by a decrease in learning achievement. The purpose of this research is to know qualifications teachers in improving student learning achievement and the inhibitory and supporting factors faced by teachers in improving student learning achievement at MI Kalifa Nusantara Years lesson 2019/2020. This study uses a qualitative approach, with a qualitative interpretive method. Determination of the informant was done by purposive sampling. The data collection techniques was by observation, interviews, and documentation. The results of the study revealed that, the role of teacher qualifications is improving learning achievement is determined by academic and non-academic qualifications, learning planning qualifications, learning process qualifications, personality qualifications, and learning process results through evaluation. While the supporting factors of learning achievement internally are student intelligence, internal motivation, as well as interests and talents. The external support factors are parental motivation, adequate facilities, out-of-school tutoring, and teacher rewarding. The inhibitory factor of learning achievement consists of internal factors, namely lack of motivation and interest in learning. Meanwhile, the external factor is the lack of attention from parents, students not taking additional lessons outside of school, and less supportive facilities.

This research was motivated by all teachers in SMP Tawakkal Denpasarhave met academic qualification standards. However, it seems that the teacher‟s academic qualifications have not been able to maximize the student‟s learning achievement. This is evidenced by a decrease in learning achievement. The purpose of this research is to know qualifications teachers in improving student learning achievement and the inhibitory and supporting factors faced by teachers in improving student learning achievement at SMP Tawakkal DenpasarYears lesson 2019/2020. This study uses a qualitative approach, with a qualitative interpretive method. Determination of the informant was done by purposive sampling. The data collection techniques was by observation, interviews, and documentation. The results of the study revealed that, the role of teacher qualifications is improving learning achievement is determined by academic and non-academic qualifications, learning planning qualifications, learning process qualifications, personality qualifications, and learning process results through evaluation. While the supporting factors of learning achievement internally are student intelligence, internal motivation, as well as interests and talents. The external support factors are parental motivation, adequate facilities, out-of-school tutoring, and teacher rewarding. The inhibitory factor of learning achievement consists of internal factors, namely lack of motivation and interest in learning. Meanwhile, the external factor is the lack of attention from parents, students not taking additional lessons outside of school, and less supportive facilities.

In order to improve the ability to read Arabic texts in elementary school students, the efforts of teachers are needed, especially here, the efforts of Arabic teachers. Because students at the elementary school level still really need guidance in reading and writing Arabic texts. MI Al-Kalam Denpasar Bali is one of the Madrasah Ibtidaiyah in West Denpasar sub-district whichaims to make students ableto read Arabic texts well. Where as in fact the portion of Arabic learning hours in the 2013 curriculum (K13) was only 2 meetings. There for, there search wants try to reveal how the efforts of Arabic teachers in improving the ability to understand Arabic texts at MI Al-Kalam Denpasar Bali. This study aimsto: (1). To find out how the efforts of Arabic teachers in improving the ability to read Arabic text with the mubasyaroh method of grade V students at MI Al-Kalam Denpasar in the 2019/2020 academic year, (2). What are the inhibiting and supporting factors of the mubasyaroh method in learning Arabic in improving the ability to read Arabic text for fifth grade students of MI Al-Kalam Denpasar for the 2019/2020 academic year. The methods used are qualitative methods, research approaches and types, determiningin formants, data collection techniques, data validity, and data analysis techniques. As well as the methods used in data collection techniques, namely: observation, interviews, and documentation. The technique for collecting research informants uses 6 informant consisting of: theprincipal, subject teacher, and class V student guardian.The results of the study revealed that: (1) the efforts made by the Arabic teacher to improve the students' ability to read Arabic texts were being accustomed to repeating mufradat and practicing it everyday. (2) the supporting factor of the application of the mubasyaroh method is that children canget to know more quickly without having to know the writing but directly put into practice. while the inhibiting factor is the lack of students in understanding vocabulary.

This study aims to analyze the dynamics of the rural economy in Sukajaya Village, a newly formed village from expansion. Through a qualitative approach, this study examines strengths, weaknesses, opportunities, and threats in the agricultural, MSME, and social sectors in Sukajaya Village. It was found that Sukajaya Village has advantages in agriculture and culinary MSMEs but faces challenges such as a lack of government support and understanding of the digital economy. This research also reveals social problems, especially in education. Proposed solutions include improving digital infrastructure, entrepreneurship education, and social interventions for schooling. This research provides important insights into rural economic empowerment that can help Sukajaya Village face challenges and seize opportunities.

Early marriage is a phenomenon that still occurs frequently, especially in communities with rural cultures. And especially in village communities that uphold religious values, as is the case in the community of Sumberjambe District, Jember Regency. Sumberjambe itself is an area in Jember Regency which is close to the forestry area and is located under the slopes of Mount Raung. The review used in this research is the maqashid sharia theory in order to obtain an objective conclusion. The aim of this research is to determine the factors behind the occurrence of early marriage in Sumberjambe District and analyze the views of religious leaders regarding early marriage from a maqashid sharia perspective. The approach used in this research is a descriptive-qualitative approach with the type of field research. And the results of this research are among the first, it was found that several factors were behind the occurrence of early marriage in Sumberjambe District, including economic factors, in this case there were several parents who wanted to immediately let go of their children in the hope of reducing the cost of living in the family. Then there is the promiscuity factor, many people think that communication using social media makes teenagers free from parental supervision, resulting in out-of-wedlock pregnancies and marriage is the solution.

Leadership is an activity used to influence the behavior of other people so that they are willing to be directed to achieve certain goals, one of which is improving the performance of nursing services. Performance is an effort made from the results of work that can be achieved by a person or group of people in an organization in accordance with their respective authorities. This research method uses an analytical observational research design with a cross sectional study approach. The research population was all nurses at the Ridge Community Health Center, totaling 55 people with a sample size of 55 people, the sampling technique used total sampling technique. The instrument used for data collection was a questionnaire. The research results showed that the majority of respondents were women (72.7%) with a D3 education (76.4%) aged 21-30 years (40.0%) with a length of work of 1-10 years (52.7%). The results of statistical tests show that there is no relationship between authoritarian (p=0.185) and democratic (p=0.128) leadership styles on nurse performance. Meanwhile, there is a relationship between participative leadership style (p=0.000) and Laizes Faire (p=0.000) on nurse performance. Based on the research that has been carried out, it can be concluded that at the Ridge Community Health Center, the Participative Leadership Style (p=0.000) and Laizes Faire (p=0.000) are implemented, resulting in greater performance of good nurses compared to less good performance of nurses.    

Indonesia is a country with the largest Muslim population in ASEAN, but in Islamic banking Indonesia is still lagging behind Malaysia. This study compares the financial performance of Islamic banking in both countries with the CAMEL method. There are five aspects to the CAMEL approach, namely Capital Adequacy (CAR), Asset Quality (NPF), Management Quality (NPM), Earnings (ROA, BOPO), and Liquidity (FDR). The analytical tool used is a different t-test to find out whether there is a difference or not between the financial performance of Indonesian and Malaysian sharia. From the results of data analysis with the Independent t-test three variables namely (NPF, NPM, BOPO) showed significant differences, while the variables (CAR, ROA, and FDR) there were no significant differences between Indonesian and Malaysian banks.

One interesting case to examine is when a soldier is suspected of committing the crime of document forgery, which is one of the prerequisites for becoming a TNI soldier before the perpetrator officially becomes a TNI soldier. The objective of this research was to demonstrate the importance of considering the tempus delicti (time of the offense) when determining the jurisdiction of the judiciary. This qualitative research employed a descriptive approach to systematically gather data that were systematic, factual, and expedient in line with the condition when this study was conducted. The findings indicated that when a soldier is suspected of committing the crime of document forgery, a requirement for becoming a TNI soldier before their official enlistment, the jurisdiction of the civilian court system applies.

Early marriage is a phenomenon that still occurs frequently, especially in communities with rural cultures. And especially in village communities that uphold religious values, as is the case in the community of Sumberjambe District, Jember Regency. Sumberjambe itself is an area in Jember Regency which is close to the forestry area and is located under the slopes of Mount Raung. The review used in this research is the maqashid sharia theory in order to obtain an objective conclusion. The aim of this research is to determine the factors behind the occurrence of early marriage in Sumberjambe District and analyze the views of religious leaders regarding early marriage from a maqashid sharia perspective. The approach used in this research is a descriptive-qualitative approach with the type of field research. And the results of this research are among the first, it was found that several factors were behind the occurrence of early marriage in Sumberjambe District, including economic factors, in this case there were several parents who wanted to immediately let go of their children in the hope of reducing the cost of living in the family. Then there is the promiscuity factor, many people think that communication using social media makes teenagers free from parental supervision, resulting in out-of-wedlock pregnancies and marriage is the solution.

The purpose of this study is to implement the digitization of accounting through the adoption of financial management accounting information systems. Accounting digitalization is needed for automated financial transaction management and results in a fast, accurate, and transparent reporting system. The approach used in building financial management accounting information systems is the accrual basis method, the research method used is the method of research and development (R&D) with a prototype system development model. The results of this study indicate that the digitalization of accounting by implementing financial management information systems at As shifa clinics shows that the information system can work as expected and is able to meet needs. Based on the results of testing the effectiveness of the old system compared to the new system it can be concluded that the performance of financial management in the As Shifa clinic using the new system is more effective than using the old system.

This study designed a system that is able to assist companies in calculating cash receipts and disbursements. The Accounting Information System for Cash Receipts and Expenditures will be equipped with the use of user log-ins to maintain the level of data security so that not just anyone can misuse the data. The system designed will also be equipped with security of access rights and data storage systems, providing a database using the Visual Basic 6.0 programming language that holds records of cash receipts and disbursements to be a good report, summarizing the process of moving data from ledgers to becoming cash reports flow, and can document each period's report so that it can be grouped properly. The research method used is the Borg and Gall R&D research approach which consists of 10 stages, out of 10 R&D stages the author only conducts the research approach to the 6th stage alone. and monitoring cash flow very well. In addition, it can also produce reports that are precise, accurate and efficient.

This study aims to analyze the financial performance of the Salatiga Current Group Expedition, this study uses a descriptive qualitative approach. The research data are in the form of financial reports of the Current Expedition Group from 2014 to 2018. The research was conducted at the Current Expedition Group for 3 months which took place during August to October 2019. The purpose of this study was to look at the company's financial performance of the Current Expedition Group, reviewed in terms of liquidity, solvency and profitability by using descriptive research methods and data collection techniques in the form of documentation / literature in the form of secondary data, namely the annual report of the Current Expedition Group. 

This study aims to determine the effect of NPF on net income in Islamic commercial banks. This study uses a quantitative approach to the type of descriptive research. The population in this study was 14 Islamic commercial banks listed on the Indonesian stock exchange from 2015-2019, while the sampling technique used was purposive sampling. The data analysis method used is simple regression analysis to test the effect of NPF on net income. Before the simple regression test, a prerequisite analysis test was conducted, which consisted of a normality test and a homogeneity test. Based on the data analysis results, it can be seen that tcount is -3.084 and the significant value is 0.009 <0.05 so that there is an influence between NPF and net income. From the research results, it can be concluded that the NPF variable influences the net income of 37.8% of state-owned Islamic banks during the 2015-2019 period.

Exclusive breastfeeding in the world is only around 38 percent. When compared with the WHO target of reaching 50%, this figure is still far from the target. There are several factors that influence exclusive breastfeeding, namely knowledge, education, work. This has led to the assumption that breast milk cannot meet the needs of babies, working mothers whose workplaces do not have facilities to store expressed breast milk or who do not facilitate regulations for workers to express breast milk. In fact, breast milk is the best living fluid that babies really need, which contains various substances that are important for the baby's growth and development and suit their needs. So the aim of this research is to find out the factors that influence mothers in providing exclusive breastfeeding in Anrong Appaka Village, Kab. Pangkep. This research is an observational analytical study with a cross sectional approach. The research population was mothers who had babies aged 6-22 months in Anrong Appaka Village, Kab. Pangkep. The sample consisted of 32 people. This research uses a data collection tool in the form of a questionnaire. The research results show that there is a significant relationship between work, education and exclusive breastfeeding. The conclusion is that the job characteristics of the majority of respondents are not working. The majority of respondents have higher education. Bivariate test results There is a significant relationship between employment, education and exclusive breastfeeding.

Dalam membantu masyarakat yang terdampak akibat dari pandemi wabah Covid-19, Baznas melakukan operasi pengelolaan ZIS dengan strategi penghimpunan dan penyaluran ZIS dalam bentuk program penyaluran Sembako untuk masyarakat yang terdampak langsung pandemi Covid-19. Tujuan penelitian yaitu Untuk mengetahui Strategi Penghimpunan ZIS Dan Penyaluran ZIS Dalam Program Sebar Sembako Pada Masa Pandemi Covid-19 di Baznas Provinsi Bali. Metode penelitian ini dengan kualitatif deskriptif. Informan 10 orang yang dipilih dengan menggunakan teknik purposive. Pengumpulan data melalui observasi, wawancara dan dokumentasi. Sedangkan teknik analisis data menggunakan reduksi data, penyajian data, penyimpulan dan verifikasi serta kesimpulan akhir. Hasil penelitian menunjukkan bahwa: (1) Strategi penghimpunan ZIS oleh Baznas meliputi Sosialisasi kepada Instansi pemerintah tingkat I, lembaga keuangan, dan majelis ta’lim, mengirimkan laporan pertanggung jawaban keuangan, mempromosikan program melalui tiga media yaitu media cetak, media sosial, dan media elektronik, memberi pelayanan pembayaran ZIS dengan cara pembayaran langsung, jemput zakat, membentuk UPZ di lembaga pemrintahan dan swasta, membuka rekening di beberapa Bank, scan barcode dan menjalin hubungan yang baik dengan muzaki/donatur, (2) Strategi penyaluran ZIS meliputi kepatuhan terhadap ketentuan syariah dan sesuai dengan UU, mengikuti protokol penanganan Covid-19 dengan physical distancing, social distancing, dan penggunaan masker, pendekatan penyaluran antara push approach dan pull approach, memberikan surat tembusan kepada gugus tugas Covid-19.   ABSTRACTIn assisting the affected communities as a result of the Covid-19 pandemic, Baznas carried out ZIS management operations with a ZIS collection and distribution strategy in the form of a basic food distribution program for people directly affected by the Covid-19 pandemic. The purpose of this research is to find out the strategy of ZIS Collection and Distribution of ZIS in the Distribution of Grocery Programs during the Covid-19 Pandemic Period in the Bali Provincial Baznas. This research method uses descriptive qualitative method. 10 informants were selected using a purposive technique. Data collection through observation, interviews and documentation. While data analysis techniques use data reduction, data presentation, inference and verification as well as final conclusions. The results of the research show that: (1) ZIS collection strategies by Baznas include socialization to government level I institutions, financial institutions, and majelis ta ‟lim, sending financial accountability reports, promoting programs through three media namely print media, social media, and media electronic, providing ZIS payment services by direct payment, picking up zakat, forming UPZ in government and private institutions, opening accounts in several banks, scanning barcodes and establishing good relationships with muzaki / donors, (2) ZIS distribution strategies include compliance with regulations sharia and in accordance with the law, following the Covid-19 handling protocol with physical distancing, social distancing, and the use of masks, the distribution approach between push approach and pull approach, giving a copy to Covid-19 task force.

Penelitian ini menyuguhkan tentang urgensi pesantren sebagai wadah pembentukan kaderisasi ummat. Pesantren sebagai tempat pijakan manusia didalamnya bukan hanya mengajarkan tentang dinamika ke Islaman namun juga mengajararkan santri untuk berenterpreneurship. Home industri hadir sebagai jawaban dari permasalahan insani dalam segi ekonomi berkelanjutan. Adanya home industri dalam diri pesantren mampu membentuk kader bangsa yang mampu berdaya saing dalam bidang usaha. Penelitian ini menggunakan pendekatan field research (penelitian lapangan) yang berlokasi di PP Nurul jadid wilayah Al-mawaddah. Teknik analisis data menggunakan teknik analisis isi. Metode pengumpulan data menggunakan teknik wawancara dan observasi. Hasil penelitian menunjukkan bahwa eksistensi pesantren mampu memberikan peluang besar terhadap diri para santri untuk dapat berbakat entrepreneur dengan usaha home industri bakery di wilayah Al-mawaddah. Sistem pemasaran yang dilakukan berbasis transaksi lokal dan non lokal. Dengan mematok harga  berkisar Rp 2000-Rp 5000 mampu meningkatkan omset terhadap devisa pesantren. Hadirnya usaha bakery bagi santri Al-mawaddah mampu menumbuhkan bekal usaha entrepreneur ketika terjun kedalam dunia masyarakat, sehingga pada saat itulah terbentuknya manifestasi insan yang berkarya.   This research presents the urgency of pesantren as a forum for the formation of ummah cadre. Pesantren as a place of human footing in it not only teaches about the dynamics of Islam but also teaches students to be engaged in entrepreneurship. Home industry is present as an answer to human problems in terms of a sustainable economy. The existence of a home industry in pesantren is able to form a cadre of the nation who are capable of competitiveness in the business sector. This study uses a field research approach (field research) located in PP Nurul Jadid Al-mawaddah region. Data analysis techniques using content analysis techniques. The data collection method uses interview and observation techniques. The results showed that the axistence of pesantren is able to provide great opportunities for students to be gifted entrepreneurs with a home bakery business in the Al-mawaddah region. The marketing system is based on local and non-local transaction. By fixing prices around Rp. 2,000-Rp. 5,000, can increase turnover for foreign exchange boarding schools. The presence of bakery business for Al-mawaddah santri is able to grow entrepreneurial stock when it plunges into the world of society, so that’s when the manifestation of the creation of human beings works.

This study aims to apply Lean Manufacturing to Reduce Waste in the Production Process (Pole Posh) of Guardrail Products. The object of research is the result of the production of posh pole PT. XXX. The approach used in this research is descriptive qualitative approach. Descriptive qualitative research is meant about understanding phenomena that occur in the object of research. The snowball sampling method which is a sampling technique based on interviews or correspondence by asking for information from the first sample to get the next sample until research needs are met, in this study the snowball sampling method is used to select the correspondence at PT. XXX to find out the type of waste that occurs during production process in order to conduct further analysis in this study. Data collection techniques with primary data and secondary data, while data collection techniques with secondary data, observation and interviews. Data analysis technique used Value Stream Mapping