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The number of coffee lovers in this millenal era is rapidly increasing, and this fact has become the focus of attention for business actors. This fact has been proven by the increasing number of coffee consumption in Indonesia (Sari, Tety, & Eliza, 2016). Data from Association of Indonesian Coffee Exporters and Industries (2017) shows that in 2010, coffee demands in Indonesia reached 190 millions kg, and in 2016 that number increased to 300 million kg, increased nearly 70% in just seven years. Indonesian people’s habits to gather together for chatting and enjoying a cup of coffee has now  become Indonesian life style (Cita, 2015). This is in line with the growth of cafes in Indonesia, which is now amounting to more than 10.000 cafesand is predicted to continue to grow. In 2013-2017, the total revenue from cafe sector was estimated to increase from USD 3.4 billions to USD 4.16 billions. These facts prove that the number of coffee lovers in Indonesia is growing, since having coffee as breakfast or for afternoon break, either before or after activities, has become a routine for Indonesian people (Sudiyarto, Widayanti, & Kresna, 2012).

Almsgiving is a form of love for Allah blessings that have been given to him, so that a servant is willing to set aside a portion of his assets for religious purposes, both in the context of helping others and the struggle for Islamic da'wah. In line with that BAZNAS Denpasar City has implemented a kencleng system alms program which aims to educate students to learn alms from an early age through the management of BAZNAS Denpasar City which synergizes with Muslim schools in Denpasar City, one of which is MI Kalifa Nusantara. The research objectives were to determine: 1) Management of alms kencleng system at MI Kalifa Nusantara in BAZNAS Denpasar City. 2) The benefit of the kencleng system in MI Kalifa Nusantara. This research method is descriptive-qualitative. The informants were 10 people who were selected purposively. Collecting data based on facts and data through observation, interviews, and documentation. Data analysis techniques include data reduction, data presentation, and drawing conclusions. Based on the results of the research, the management of the kencleng alms system by BAZNAS Denpasar City which is based on Islamic law, trust, benefit, justice, legal certainty, integration, and accountability can provide benefits for MI Kalifa Nusantara students which include religion, soul, mind, descent and property. With this system, students can start learning alms from an early age and at the same time help their underprivileged friends in their education through the guidance of teachers and through the continuous program of BAZNAS Denpasar City.

Critical thinking is a process of solving problems based on good judgment and experiences that are by facts. A thought process of solving problems in learning is said to be achieved and can improve critical thinking skills in solving problems during the learning process if the implementation is student-centered. To improve critical thinking skills, improve the quality of education, and produce quality learning outcomes, the government made a breakthrough by holding the School Literacy Movement (GLS) program. Namely a mass movement to foster a love of literacy to meet the need for information and reading for this nation's generation. Literacy is the ability of individuals to read, write, speak, calculate and solve problems at the level of expertise required in work, family, and society. Good literacy and followed up by giving assignments or recitations, can hone skills to make students able to think critically, creatively, innovatively and develop student character.

This research as a whole consists of two parts: The first part is a descriptive study of the literature, and the second part is the result of field research. The discussion of identity in Christ is focused on the Book of Philippians. This research is motivated by the fact at the place of study that there are young Christians who are less committed to living in their identity in Christ. This is shown by some facts such as, when youths to worship together in less youth worship, attendance in worship is relatively low. Some young Christians easily do not worship because they are too busy with study / work assignments, why there are events at study sites or jobs, the reasons for relatives or friends coming from out of town, there are even reasonable reasons for watching football broadcast on television or with not easy to worship just because of rain and so on.

This research as a whole consists of two parts: The first part is a descriptive study of the literature, and the second part is the result of field research. The discussion of identity in Christ is focused on the Book of Philippians. This research is motivated by the fact at the place of study that there are young Christians who are less committed to living in their identity in Christ. This is shown by some facts such as, when youths to worship together in less youth worship, attendance in worship is relatively low. Some young Christians easily do not worship because they are too busy with study / work assignments, why there are events at study sites or jobs, the reasons for relatives or friends coming from out of town, there are even reasonable reasons for watching football broadcast on television or with not easy to worship just because of rain and so on.

The role of Information Systems is really useful to make management determine decision easier, but not with replace it. To determine the final result of a decision is the task of the management company. If the management company made a wrong decision, it will cause a wrong policy that have been set or assigned by the company or the organisation. The application of accounting information systems has been develope . Information Systems is not only use for a big company. It also can be use for a small market.This research was conducted by using quantitative data analysis method. All data that have been obtained based on interview result and all the facts. The purpose of this research is to know about The role of Information Systems in making decision on determination pricing at ‘Toko Bu Nancy’The transaction system of ‘Toko Bu Nancy’ is still using paper to fill all data. Because ‘Toko Bu Nancy’ is small market. That’s why ‘Toko Bu Nancy’ need a system that can help processing all data and transaction.Based on this research, actually the accounting information system at ‘Toko Bu Nancy’ can be said quiet good. Because the price that been determinate are the same with another market. Even though ‘Toko Bu Nancy’ is still a small market, but the accounting information that been recorded is quiet detail so the information that needed in making decision determination pricing can be obtained quick and easily. It can be conclude that ‘Toko Bu Nancy’ has a great and effective accounting information.

The problem in this study is, Based on the background of the problem, the problem of this research is "How is the use of the abbreviated Slang for Aliyah students?" The purpose of this study Based on the research problems above, the purpose of this study was to find out the use of abbreviated slang in Aliyah students. This type of research is descriptive qualitative. The subjects in this study were Aliyah students aged between 15-18 years and totaling 20 students. The time and place of this research is at the library, school, and at home because this research is a documentation research. The research instrument is the researcher. The data collected is in accordance with the research data, the researcher uses a tool in the form of a recorder or table. Data collection techniques are methods used by researchers in gathering information or facts in the field. The data collection technique used in this research is documentation. By collecting written evidence through photos. The results of this study are data on the use of slang words for abbreviations.

Recording financial transactions is an important activity that must be carried out by a business. In accounting, recording financial transactions is a fundamental thing that must be done. With these records, all business financial transactions can be accounted for and brought to the financial statements. Computerized technology using barcodes in payment transactions has the aim of increasing speed, accuracy, and service quality. In carrying out payment administration activities still using the manual system will have an impact on the Administrative officer having difficulty finding data on students who want to pay and the network (LAN) has not been implemented on the computer is also a problem at the research site, because to share data with the treasurer and principal becomes constrained, data can be damaged, lost or misused because its security is not guaranteed. In solving these problems, the researchers collected data and facts that existed at the research site, then designed a payment administration information that was in accordance with the needs of the school. In making Administrative Information System Integrated With Barcode Reader, researchers used Microsoft Visual Basic 6.0 programming language, MySQL Server database as data storage media and Subtime Text as tools to create source code. In the preparation of this application using object-oriented methods.

Micro, Small and Medium Enterprises (MSMEs) have a vital contribution to Indonesian economy. It is characterized by a large number which can accommodate a large number of workers. However, many MSMEs face many internal and external challenges in improvising their business. The purpose of this study is identifying challenges faced by MSMEs in terms of external aspects which include technological turbulence and market turbulence as well as internal aspects which include fear of failure, anxiety, disappointment, distress, and tension; and Qualitative methods with interview techniques are used to explore information from the experience of SMEs as resource persons who have been selected with certain criteria. The research’s findings show that the external barriers arise from limited knowledge and resources while the internal barriers of entrepreneurs arise from the personal lives and demands of business consumers. The research’s contribution is to provide facts for MSMEs to be used as a basis for evaluating business performance so that they can prepare corrective steps in improvising. In addition, the measuring instrument used as an interview protocol can be used as a reference for further study in similar topics.

Tomato (solanum lyco persicum) is a plant from the solanceae family, native to Central and South America, from Mexico and Peru. Tomatoes have a short life cycle and a height ranging from 1 to 3 meters. Currently, farmers often experience disturbances from pests and diseases of tomatoes due to a lack of knowledge. They do not know how to control it and to eliminate pests that reduce productivity. In identifying diseases in tomato plants we use the Forward Chaining method which is a description that starts from knowing the facts and then matching them with IF and IF-THEN rules. Diseases with a high prevalence in tomatoes are: fruit worms, earthworms, green aphids, white flies, fruit flies (bractrotera) and the diseases are: fusarium wilt, leaf spot disease, bacterial spot, fruit rot. This expert system application provides tomato disease information and disease diagnosis, including control solutions that can be used to reduce the risk of tomato crop damage    

This School Action Research was carried out on the basis of field facts that the author found that there were still many madrasah teachers who were still unable and proficient in setting the Minimum Completeness Criteria (KKM) required in the implementation of the Madrasah Curriculum at MTs Al-Ma'arif Rancalutung. This condition can be seen as a finding when carrying out a teacher's duties, especially in carrying out learning evaluations, both end of semester exams and madrasa exams. The expected goal of this school action research is that teachers at MTs Al-Ma'arif Rancalutung can establish Minimum Completeness Criteria and this workshop can improve the ability of madrasa teachers in preparing KKM. This school action research was conducted at MTs Al-Ma'arif Rancalutung with a total of 15 subject teachers, while the implementation of this action research consisted of two cycles. The results of this study indicate an increase in the ability of teachers when setting Minimum Completeness Criteria and this workshop is effective as an approach used to increase teachers' abilities in setting minimum completeness criteria because teachers are more active and a growing sense of responsibility for setting minimum completeness criteria in each subject that taught.

Given the number of   supermarkets (supermarket) which is located in the same area, then by itself would give birth to the fierce competition to seize visitors and buyers. Additionally the competition also came from some retailers in traditional markets and shops are scattered in the same area. Sinar Bone Supermarkets is one of the famous retail among some retail in the city of wiwirano Konawe utara. In the motion of daily operations, Sinar Bone Supermarkets as shopping centers provide a variety of different goods with different types, brands and sizes at varying price levels. Problem formulation, Based on the background outlined above, then the problem is: What is the quality of services that includes Tangible, Realibility, Responsiveness, Assurance, and Empathy effect on customer satisfaction in the Sinar Bone Supermarket wiwirano -konawe Utara .Objective, while the objectives of this research is to determine how much the quality of the services provided by Sinar Bone Supermarket. "Quality of service refers to judgments of customers about the core of this service and the service provider itself or the entire service organization, most people are now beginning to show demand towards service excellence, they are no longer just need a quality product, but they prefer to enjoy the convenience of service " The method used in  this  research is  descriptive quantitative method in  accordance with  the  purpose of  the  research presented in advance outlining the nature of the nature and looking for a systematic description of the facts under investigation From the discussion above results show that the performance of the services provided by the service provider is very influential on consumer satisfaction, the strategy adopted by a Sinar Bone Supermarket wiwirano -konawe Utara , especially in the service sector should be implemented properly. 

Determining majors is one of the obligations for all students who still want to continue their education. Decisions taken often cause problems when differences in abilities and limitations in thinking result in not graduating on time. Also, we often see majors chosen only because they follow the advice of friends or family and because of the development of the need for human resources in the world of work. Determination of majors should be done by considering the capabilities possessed. Therefore, this application was created which aims to design an expert system that can provide an overview for prospective students about what majors are suitable or in accordance with their abilities. The method used in making this expert system is Forward Chaining, where the facts related to determining the direction are stated first, then draw an appropriate conclusion. By making this application, it is expected to provide convenience for prospective students both in terms of time and cost.

The state is an organization that has a purpose. The purpose of this study is to enforce the law regarding permits for waste water disposal in motor vehicle washing businesses and the sanctions imposed by the government on motorized vehicle washing businesses that do not have a waste water disposal permit. Normative juridical research, namely research originating from laws and regulations that present actual facts with the topic of study. Law enforcement of waste water disposal permits in motorized vehicle washing businesses through administrative instruments aims to prevent acts or omissions that violate the law or do not meet the requirements, stop or return to their original state (before the violation). So the focus of administrative sanctions is the actions of violators of the rules. In the Surabaya City Regional Regulation Number 12 of 2016 concerning Water Quality Management and Wastewater Control Article 34 explains the administrative sanctions referred to in the form of: written warning, Government coercion, Freezing of waste water disposal permits, Revocation of waste water disposal permits. In addition to administrative sanctions, there are also criminal sanctions in the form of violations. The local government should socialize the Regional Regulation on Water Quality Management and Wastewater Control to the general public and the organizers of motor vehicle washing wastewater management (motor vehicle washing entrepreneurs) in order to increase legal awareness embedded in the community and it is hoped that the government will issue implementing regulations, namely Regulation Mayor.

Traffic accidents are influenced by several factors including human error, animals, weather, traffic signs. Of the four, have an influence on traffic accidents with satisfactory results. The purpose of this study was to determine whether there was an influence of Human error, Animals, Weather, and Traffic Signs on traffic accidents on the Denpasar-Gilimanuk highway, Jembrana Regency, Bali. In this study, the research population is motorized vehicle users who cross the Denpasar-Gilimanuk highway, Jembrana Regency by taking a sample system with a total of 93 respondents (samples). The variables in this study consisted of: Human error (X1), Animals (X2), Weather (X3), Traffic signs (X4) and the dependent variable was Traffic Accident (Y). The research model is multiple linear regression analysis. The results of the analysis using the statistical tool SPSS V.25 program obtained multiple linear regression equations Y = -1.530+0,313X1+0,227X2+0,258X3+0,318X4+µ. Shows that, based on empirical facts (the results of filling out the questionnaire) and multiple linear regression results show that the Human error variable (X1) has a t count of 3.680 and a t table of 1.98729 then H1 is accepted and significant, animals (X2) have a t count of 2,035 and t table of 1,98729 then H2 is accepted and significant, weather (X3) has a t count of 2.852 and t table of 1.98729 then H3 is accepted and significant, traffic signs (X4) has a t count of 4.618 and t table of 1.98729 then H4 is accepted and significant. In the coefficient of determination test (R Square) the Adjust R Square value of 0.633 means that 63.3% of the variation in the dependent variable of traffic accident factors can be explained by the independent variables of human error, animals, weather, traffic signs. While the remaining 36.7% is explained by other reasons outside the variables studied.

Children have rights, both materially and immaterially, as well as the right to protection of honor. The honor of children is a must, especially for girls, if the honor of a child is carried, then the development of the child can be disrupted, because of his unforgettable past. The honor of children who are snatched away by rape makes the writer interested in studying the crime of rape in the city of Semarang. based on the judge's consideration in making a decision against the perpetrators of the crime of raping underage children in the Semarang District Court. This study uses a normative juridical method. The results of the study showed that the judge's basic considerations in deciding the crime of raping minors, the judge considered from three aspects, namely aspects of legal facts, juridical aspects and sociological aspects and considered four things, namely, legal reviews on the basis of legal facts considerations, legal reviews of based on juridical considerations, legal reviews on the basis of sociological considerations and legal reviews on the basis of philosophical considerations, from this study it can be concluded that judges make decisions based on three aspects and 4 things, this is done to achieve justice as stated in the Pancasila ideology of the fifth principle, namely social justice for all Indonesian people.   Keywords: the basis of judge's consideration, perpetrators of the crime of raping minors  

One of the businesses that is growing rapidly in Indonesia today is the multi-level marketing (MLM) business. MLM is a method of marketing goods or services from a system of selling goods directly through a marketing program in the form of more than one level, where business partners get sales commissions and sales bonuses from the sale of goods or services carried out by themselves and network members in their group. In general, this thesis discusses the multi-level marketing (MLM) business at PT.Melia Sehat Sejahtera in Jember district, with problems namely (1) how is the bonus system at PT.Melia Sehat Sejahtera in Jember district, (2) how is the review of Sharia Economic Law against the bonus system at PT. Melia Sehat Sejahtera in Jember district. This study uses a field research method with a descriptive approach which is useful for providing information, facts and data regarding the network bonus system at PT.Melia Sehat Sejahtera in Jember district. Then the data was analyzed using qualitative methods to uncover events, phenomena, facts and circumstances that actually occurred in the field. From this study it can be concluded that the bonus system at PT. Melia Sehat Sejahtera in Jember district has five types of bonuses, namely: sponsor bonuses, leadership bonuses, retail bonuses, retail group bonuses and unilevel bonuses. Meanwhile, according to Sharia Economic Law, the bonus system at PT. Melia Sehat Sejahtera in Jember district isThis can be done because it is in accordance with Islamic law.    

ABSTRAK Sebagai langkah untuk mengoptimalisasi pengumpulan dana ZIS, dibutuhkan sebuah strategi untuk mempermudah donatur dalam menyalurkan dana zakat, infaq, dan sodaqoh. Sebagai sistem pembayaran nontunai yang praktis, Qris dijadikan media pengumpulan dana ZIS oleh BAZNAS Provinsi Bali dalam upaya meningkatkan minat para donatur. Fokus penelitian ini adalah (1) Bagaimanakah strategi pengumpulan dana ZIS melalui sistem berbayar nontunai Qris dalam meningkatkan minat donatur di BAZNAS Provinsi Bali? (2) Bagaimanakah sistem berbayar nontunai Qris mendukung strategi pengumpulan dana ZIS di BAZNAS Provinsi Bali? (3) Bagaimanakah cara menyelesaikan faktor penghambat dari pengumpulan dana ZIS melalui sistem berbayar nontunai Qris di BAZNAS Provinsi Bali? Adapun tujuan penelitian ini adalah (1) Untuk mengetahui strategi pengumpulan dana ZIS melalui sistem berbayar nontunai Qris dalam meningkatkan minat donatur di BAZNAS Provinsi Bali, (2) Untuk mengetahui Qris menjadi pendukung strategi pengumpulan dana ZIS di BAZNAS Provinsi Bali, (3) Untuk mengetahui penyelesaian dari faktor penghambat strategi pengumpulan dana ZIS melalui Qris. Metode penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Informan akan dipilih dengan menggunakan teknik purposive. Pengumpulan data yang diperoleh berdasarkan fakta dan data dilapangan. Sumber data ialah sumber data primer dan sekunder melalui teknik pengumpulan data: (1) Observasi, (2) Wawancara, dan (3) Dokumentasi. Untuk menguju validitas keabsahan data: (1) Kekuatan pengamatan, (2) Triangulasi dan, (3) Referensi. Untuk teknik analisa data meliputi: (1) Reduksi data, (2) Penyajian data dan, (3) Simpulan atau verifikasi.. Hasil akhir dari penelitian ini adalah BAZNAS Provinsi Bali dalam menyebarkan Qr Code Qris melalui media offline milik mereka yaitu: Majalah dan brosur. Adapun yang melalui media online mereka lakukan pada: (1) Broadcast Whatsapp; (2) Instagram; (3) dan juga Facebook. Upaya BAZNAS Provinsi Bali dalam meningkatkan minat donatur yaitu dengan cara: (1) Membuat donatur nyaman dengan mendoakan mereka setelah berdonasi; (2) Membangun kepercayaan mereka melalui label BAZNAS sebagai lembaga pemerintah dan melakukan publikasi terhadap pelaporan keuangan mereka. Penulis berharap dengan adanya penelitian ini nantinya bisa menambah pustaka dan sarana pengembangan ilmu pengetahuan.   ABSTRACTAs a step to optimize ZIS fundraising, a strategy is needed to make it easier for muzakki to distribute zakat, infaq, and sodaqoh funds. As a practical non-cash payment sistem, Qris has been used as a medium for collecting ZIS funds by BAZNAS Bali Province in an effort to increase the interest of donors. The fokus of this research is (1) How is the ZIS fundraising strategy through the Qris non-cash paid sistem in increasing the interest of donors in BAZNAS Bali Province? (2) How does the Qris cashless paid sistem support the ZIS fundraising strategy in BAZNAS Bali Province? (3) How how to solve the inhibiting factors of collecting ZIS funds through the Qris non-cash paid sistem at BAZNAS Bali Province? The objectives of this study are (1)To find out the strategy of collecting ZIS funds through the Qris non-cash paid sistem in increasing the interest of donors in BAZNAS Bali Province, (2) To find out Qris is a supporter of the ZIS fundraising strategy at BAZNAS Bali Province, (3) To determine the resolution of the inhibiting factors of the collection strategy ZIS funds via Qris. This research method uses a descriptive method with a qualitative approach. Informants will be selected using a purposive technique. Collecting data obtained based on facts and data in the field. Data sources are primary and secondary data sources through data collection techniques: (1) Observation, (2) Interview, and (3) Documentation. To validate the validity of the data: (1) The power of observation, (2) Triangulation and, (3) Reference. Data analysis techniques include: (1) data reduction, (2) data presentation and (3) conclusion or verification. The final results obtained in this study explain that BAZNAS Bali Province distributes Qr Code Qris through their offline media, namely: magazines and brochures. As for what they do through online media on: (1) Broadcast Whatsapp; (2) Instagram; (3) and also Facebook. The efforts of BAZNAS in Bali Province in increasing the interest of donors are by: (1) Making donors comfortable by praying for them after donating; (2) Build their trust through the BAZNAS label as a government agency and publish their financial reporting. The author hopes that this research will add libraries and tools for developing science.

The biggest problem for children who are faced with the law is because of Law no. 3 of 1997 regarding Juvenile Court is no longer relevant, both from the juridical, philosophical and sociological aspects. This law does not provide the right solution for the handling of children as children in conflict with the law. Children who are in conflict with the law that is resolved in court, result in mental and psychological pressure on the child who is in conflict with the law, thus disturbing the child's development and development. Thus, there is a need for a criminal law policy in handling bullying. The research method used in this research is juridical empirical by looking at the facts that exist in practice in the field. The research objective is to explain policies in law enforcement against child bullies. Settlement of the criminal law for bullying offenders against student victims of violence at school has not been going well because bullying has not been regulated in a law that specifically regulates it.   Keywords : children, underage, criminal law, policy, bullying.

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.