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The financial statements of zakat managers must comply with applicable laws and regulations, namely PSAK number 109 which was declared not to conflict with sharia, and the fatwa of the Indonesian Ulema Council by the MUI National Sharia Council on August 16, 2011. So PSAK number 109 becomes the basic principle in carrying out accounting finance in zakat institutions. All zakat management organizations are required to implement it. The purpose of this study, of them is to analyze the extent to which zakat management organizations obey in preparing financial reports. This research is a type of qualitative research using case studies. The author examines a phenomenon that occurs in the field, namely the many Zakat Management Organizations that have not implemented PSAK number 109. This research is also normative juridical research, namely research that is focused on examining the impact of the implementation of Law number 23 of 2011 on the accountability of zakat managers (a case study of BAZNAS RI), the primary data source comes from the results of interviews, and all regulations related to zakat. Secondary data sources come from official websites, books, and journals. The results of this study indicate that, First, compliance with the preparation of zakat financial reports at zakat management organizations is not yet 100%, as evidenced by the large number of zakat managers who have not implemented PSAk No. 109 that must be implemented by zakat organizations, there are even organizations that have not made zakat financial reports. Second, there are two monitoring mechanisms, namely internal audit, and external audit. The three audits have an important effect on increasing the financial accountability of zakat managers.

The growth of the Sharia Banking industry in Indonesia continues to show a positive trend in line with increasing public awareness of finance and financial solutions that comply with sharia principles. One product that is attracting attention in this context is murabahah financing, especially in the form of Gold Installments, as a marketing strategy that is expected to not only retain customers, but also increase the number of customers significantly. The aim of this research is to determine the marketing strategy for murabahah financing on gold installment products in increasing the number of customers at Bank Syariah Indonesia KCP. Krakatoa Field. This article will conduct an in-depth analysis of the marketing strategy for Bank Syariah Indonesia's gold installment products, identify the factors that contributed to success, and detail the impact on increasing the number of customers at the Sharia Bank. This research uses qualitative research while the data collection methods used are interviews, observation and literature study. The results of this research show that in increasing the number of customers of Bank Syariah Indonesia, KCP Medan Krakatau implemented a strategy that focused on segmentation, targeting, positioning and marketing mix. Among these strategies, the main focus is on publicity methods included in the marketing mix. The publicity method is the most effective means of building a brand image, which in turn can increase the growth of gold installment customers. Other supporting factors are also influential, such as Bank Syariah Indonesia carrying out appropriate market segmentation by focusing marketing efforts on target groups who have a need for gold financing, such as the adult age group with a fixed income, while in terms of positioning strategy, Bank Syariah Indonesia KCP Medan Krakatau positions itself as a safe and beneficial business partner.  

The development project through transmigration in 1984 to several islands in Indonesia, including Papua, was a neoliberal program supported directly by the World Bank. The transmigration project has opened up new consumption spaces, as well as starting the economic marginalization of the local population in Papua. The increase in the Papuan population along with the transmigration program during the New Order era was apparently unable to improve the welfare of indigenous Papuans. Transmigration in Papua succeeded in introducing new cultures or modes of economic production that replaced the old modes of production practiced by Papuans. The transmigration program in Papua has been the beginning of the economic marginalization of indigenous Papuans. The economic inequality generated by the transmigration project results in discrimination against indigenous Papuans in the field of economic endeavors. This is what happens to Papuan mothers who have to be willing to walk on sacks in front of large kiosks for immigrants in Papua. The aim of writing this article is to provide an overview of the economic marginalization created by the neoliberal development project in Papua.  

The results of data classification and field surveys by Unsuri students in Wilayut Village, Sukodono District. Has potential MSMEs in the form of businesses that produce a product of goods or services. However, in marketing activities, business actors are still doing conventionally and the use of branding strategies is also not optimal. So that the scope of marketing is still limited, making the business being run unable to develop properly. KKN activities as a form of community service in Wilayut Village aim to provide social contributions from the campus to the community as well as for the community to get help with thoughts and energy to carry out village development and solve community problems in the village. The method used is the MSME data classification method and partner participation by providing direction on the benefits of social media. Participating in contributing to the classification of MSME data in Wilayut Village and helping business actors in increasing the existence of cilok kuah seblak bu tin as one of the MSMEs engaged in the food sector.

Real Work Lecture (KKN) activities are the role of students in implementing the khataman qur'an form of community service. The Real Work Lecture (KKN) of Sunan Giri Surabaya University group nineteen was held at the Griyo Mapan Sentosa Mosque Foundation, Waru District, Sidoarjo Regency. The Sunan Giri Surabaya University KKN team took an educational work program related to religion at the Griyo Mapan Sentosa Mosque Foundation. Religious knowledge must be fostered from a young age, activities in this religious field are carried out and will always exist in the lives of local people in the Griyo Mapan Sentosa Mosque Foundation area, Waru District, Sidoarjo Regency. This study uses qualitative methods and uses observation techniques and data collection by documenting activities that have been carried out. This program can be carried out well because students are able to establish good relationships with Griyo Mapan Sentosa residents and empower themselves.

In this modern era, business growth is occurring very rapidly. Various businesses are developing everywhere, the number of prices and quality of products is becoming more diverse, making market competition fierce. The growth of technology can also have a big influence on human life, one of which is growth in the field of vehicles such as electric bicycles. Electric bicycles are bicycles powered by electricity and electric bicycles are transportation that does not cause air pollution. The aim of this research is to reduce air pollution and utilize advanced technology, so electric bicycles are needed. This research used a quantitative method with 348 employee class students majoring in law at Bina Bangsa University and the collection method used the Slovin formula. The data analysis used in this research is multiple linear regression analysis and the results are significant. Shows that price perception influences interest in purchase intention U-Winfly brand electric bicycles.

Katherine Kolcaba originally wrote comfort theory in Alzheimer's and dementia patients. However, Katherine herself has written several articles in the nursing field regarding her theory. When Kolcaba developed his theory, he used logical reasoning. He uses induction, deduction, subtraction. Kolcaba uses existing frameworks to synthesize or identify comfort types. This book has a provocative and profound effect, encouraging psychologists to study personality holistically and in depth and emphasizing the complex interactions between individual, social, and cultural characteristics. This is an excellent starting point for this theory because comfort is best achieved through holistic treatment. He also begins with the analytical concept of the term "comfort". Katherine Kolcaba collects definitions of “comfort” from various scientific disciplines. In comfort theory, the metaparadigm proposition of nursing action is used.

Background: Fractures can occur in all bones, one of which is a humerus fracture. Humerus fracture is a fracture of the longest and largest bone of the superior extremity caused by direct or indirect impact or trauma. Ida Jean Orlando, is a first generation Irish-American who was born on August 12, 1926 in New Jersey. Ida Jean Orlando's concept model is known as The Discipline and Teaching of Nursing Process: An Evaluative Study”. Ida Jean Orlando first published her theory in "The Dynamic nurse-patient relationship: Function, process and principles of Professional Nursing Practice" (1961) and published her second book entitled; “The Discipline and Teaching of Nursing Process: An Evaluative Study (1972). Orlando made several important contributions to nursing theory and practice. The concept of the nursing process that he provides includes several criteria, including providing a relationship concept that is described systematically regarding phenomena in the field of nursing, specifying the relationship between nursing concepts, explaining what happens during the nursing process and why it happens, describing how nursing phenomena can be controlled and explains how to control to predict the outcome of the nursing process.Objective: This research aims to implement nursing care for Humerus Fracture patients using the Ida Jean Orlando concept model approach. Research methodology: This research uses a Case Study, namely providing nursing care to patients with Humerus Fractures. Results: The results of this research are to improve nurse-patient interactions, a better understanding of relationship dynamics in the nursing process, and their impact on overall patient outcomes.Conclusion:The conclusion of this research is that the application of nursing care to Humerus Fracture patients using the Ida Jean Orlando concept model approach can make a positive contribution to nurse-patient interactions and overall patient outcomes.

Implementation of the Manhaji Method in understanding the yellow book at the Darul Arifin Muaro Islamic Boarding School, Jambi, Islamic Religious Education Master's Study Program, Sulthan Tthaha Saifuddin University, Jambi 2024.Methods for understanding the Yellow Book in learning activities, especially in the method of reading yellow words, educators must try to achieve the goals as much as possible. One way is to use appropriate teaching methods. Method is one of the tools to achieve learning goals. Therefore, educators should be smart in choosing and using the right methods so that they can support teaching and learning activities and can be used as efficient tools to achieve goals. The purpose of this research is to describe (1) To find out the background and purpose of implementing the Manhaji method in learning the Yellow Book for students at the Darul Arifin Islamic boarding school. (2) To find out the obstacles in the field to the application of the Manhaji method at the Darul Arifin Islamic boarding school. (3) To find out the application of the Manhaji method at the Darul Arifin Islamic boarding school. This research was conducted at Darul Arifin Muaro Jambi using qualitative research and a descriptive approach. Research data collection techniques use interviews, observation and documentation. Data analysis for this research was carried out using the steps of data collection, data reduction, drawing conclusions and verification. Meanwhile, diligent observation and triangulation as well as discussions were carried out as an effort to test the validity of the data. The results of this research show that: (1) The Manhaji learning concept is divided into several parts, starting from planning objectives, determining learning materials, determining methods, determining time allocation and use of media. (2) The implementation carried out during learning in madrasa classes is divided into three parts, namely preliminary activities, core learning activities, and closing activities. (3) Manhaji content/material, as follows: volume I (Mastering the ins and outs of Isim and fi'il which include, ma'rifat nakirah, Mabni, Mu'rob, Tasrif Fi'il patterns) volume II (Mastering the Tasrif Fi'il patterns il Mazid, and Mustaqqaat such as isim Fail. Maful, isim Zaman and Isim Makan), volume III (Mastering Umdah Sum, Mubtada, Khabar, Fi'il Fail, and Awamil. (Inna, Kaana and Dhzanna) volume IV (Mastering Takmilah Sum (Na'at taukid, Athf Badal Mafu'lat). (4) Evaluation of Manhaji material is carried out during the learning process and outside the learning process, in the form of written tests and oral tests.

Technological developments provide convenience in various fields, including marketing and finance. Currently, marketing can be carried out digitally by utilizing internet technology. The presence of online loans, which is a type of peer-to-peer lending financial technology (fintech), is the result of advances in financial technology. PT. Fidac Innovation Technology is a company operating in the fintech sector and has the Dumi product which provides online loans specifically for State Civil Apparatus (ASN). The purpose of this research is to determine digital marketing techniques in increasing sales of fintech peer-to-peer lending on Dumi products by using 5 (five) digital marketing techniques, namely: Search Engine Optimization (SEO), online advertising, email marketing, mobile applications, and social media marketing. Qualitative descriptive is used as a research method by collecting data through interviews with PT employees. Fidac Technology Innovation IT Design Division which carries out digital marketing, observation and documentation. The research results show that the digital marketing techniques implemented by PT. Fidac Technological Innovation by utilizing SEO, online advertising, social media marketing and mobile applications is already running well. However, Dumi's digital product marketing technique in the form of email marketing has not been implemented due to limited resources.

This study aims to examine the meaning of success as found in the Quran and the criteria for success according to the Quran. The research method employed is a qualitative library research approach. The primary data source used is the Quran, with citations of Quranic verses accompanied by translations from the Hadist Web Version 3.0 by Sofyan Efendi. Secondary data is obtained from various exegesis books, such as Tafsir Al-Misbah by M. Quraish Shihab, Jāmi’ al-Bayān ‘an Ta’wīl āy al-Qur’ān by Ibn Jarīr al-Ṭabārī, Jāmi’ al-Bayān li al-Aḥkām al-Qur’ān by Imām al-Qurṭūbi, Tafsir al-Maraghi by Ahmad Muṣaṭfa al-Maragi, Mu’jam Mufradāt li Alfāẓ al-Qur’ān by Al-Ragīb al-Aṣfahānī, Tafsir Al-Qur'anul Madjied An-Nur by T.M. Hasbi Ash-Shiddieqy, as well as hadiths of Prophet Muhammad (peace be upon him). The data analysis technique used is descriptive analysis, where data is systematically analyzed to describe the facts or characteristics of a population or a specific field accurately and conceptually. The research findings reveal that in the Quran, there are three terms that refer to success, namely al-Falah, an-Najah, and al-Fauz. The term "al-Falah" reflects the meaning of success in both worldly and hereafter life, "an-Najah" refers to the meaning of success in worldly life only, while "al-Fauz" pertains to the meaning of success in the hereafter. The criteria for success according to the Quran include belief and piety towards Allah SWT, performing the five daily prayers, supplicating to Allah SWT, actively engaging in work, setting aside a portion of one's income to assist those in need, and seeking Allah SWT's mercy to enter Paradise.    

The Independent Learning Curriculum (KMB) is a new curriculum that was established by the Ministry of Education, Culture, Research, and Technology of the Republic of Indonesia in 2022. This study was conducted at SMP Negeri 1 Tuhemberua with the aim of examining teachers’ perspectives on the challenges and expectations related to KMB. This study used a qualitative method with a case study approach. Data were collected through in-depth interviews with 5 teachers. The result of the study showed that teachers faced various challenges in implementing KMB at SMP Negeri 1 Tuhemberua, including: (1) lack of teacher understanding of KMB, (2) limited time, (3) lack of resources to support KMB learning, and (4) students were unable to follow the learning flow, so the learning objectives given by the teacher could not be achieved to the maximum. Despite these challenges, teachers also had high hopes for KMB at SMP Negeri 1 Tuhemberua, namely: (1) to improve the quality of learning, (2) to develop potential students optimally, and (3) to create a more enjoyable learning experience. This study contributes to the development of knowledge in the field of education by providing insights into the challenges and expectations of teachers related to KMB at SMP Negeri 1 Tuhemberua. This study can also be a reference for the government in implementing KMB optimally in various regions.

Land ownership was part of the civil rights, and the state gave legal evidence to probed peoples with land certificates. Inaccuracies in the making of the land papers/certificates could be due to deliberate or fraud (fraud) and/or coercion (dwang) in the making of the physical or legal data recorded on the land list. Hence, the certificate given may be invalid. The purpose of this research is to 1. Analyzing how the settling of the overlapping land-ownership disputes led to a dual certificate. 2.  BPN responsibility analysis and legal protection methods in the making of double certificates. The study is conducted using a methodological study of prescriptive law and a field investigation approach. The land dispute was a dispute between two or more persons to retain a legal property rights against each person or group to maintain an interest in the same land or item inside or above the ground.

This This study evaluates the performance of the customer friend team at the Regional General Hospital (RSUD) of Bogor City and analyzes the factors influencing their performance. The study adopts a qualitative field research method. Effective performance evaluation has been found to enhance employee competence and motivation, while ineffective evaluation can have negative repercussions such as employee complaints, decreased motivation, and turnover. Critical factors influencing the customer friend team's performance include inter-team coordination, customer engagement, and interpersonal communication skills. Training and skill fulfillment are also vital in improving employee performance. Effective performance evaluation aids RSUD Bogor City in enhancing employee competence, work motivation, and achieving organizational goals optimally. Factors such as fairness, transparency, and clear and constructive feedback are important considerations in performance evaluation. The study findings provide a better understanding of the factors influencing the customer friend team's performance and offer practical implications for RSUD Bogor City to enhance service quality and patient relations.

Most of the Indramayu area is rice fields. The agricultural land cultivation system uses a paroan system (profit sharing system). The cooperation agreements usually made by the community are verbal, not in writing, this has become the community's habit. The aim of the research is to determine the practice of rice farming cooperation in Gantar Village, Gantar District, Indramayu Regency and to examine whether the practice of agricultural cooperation is appropriate according to Islamic law. This research uses a qualitative approach. Data collection techniques in this research are observation, interviews and documentation. Data was processed and analyzed using qualitative descriptive methods. The results of the research state that the practice of rice farming cooperation in Gantar Village, Gantar District, Indramayu Regency uses a profit sharing system. Farmers are required to become members of the Association of Farmers Supporting Food Security (P3KPI), their agreement is executed in writing, all capital is from the rice field owner, the harvest is divided in half after capital is deducted and the harvest is purchased by the rice field owner. According to Islamic law, the practice of agricultural cooperation with a profit sharing system in Mekarjaya Village, Gantar Subdistrict, Indramayu Regency is permitted, because the agreement has fulfilled the pillars and legal requirements of muzara'ah.

This research describes how teachers perceive the implementation of the independent curriculum in School. This research is qualitative research. Qualitative research is research that explore and understand the meaning a number of individuals or groups of people derive from social problems.  Researchers construct reality and understand its meaning, so this research pays great attention process, event, and authenticity. Respondents are teachers at school. Data collection in this research was through interviews. The main instrument of this research is the researcher supported by field notes.  All data is collected and studied descriptively to obtain reliable and reliable findings. Research result  shows that: (1) teachers' perceptions are positive and appreciative of the implementation of the  Merdeka Curriculum in schools, (2) teachers have an important role in the process of curriculum  development and implementation in schools and success in implementing the curriculum really  depends on how intense the teacher is in implementing the curriculum in the classroom; (3) teachers  have the ability to develop and implement curriculum and class design, in order to improve the quality  of teaching and learning processes; (4) There has not been optimal socialization and specific training regarding the formation of student profiles Pancasila; and other.

The United Islamic Cultural Center of Indonesia (UICCI) or the United Islamic Cultural Center Foundation in Indonesia is an Islamic organization that operates in the social and religious fields. This foundation is an Islamic social and religious institution that produces Al-Quran Hafiz who applies the Al-Quran and Sunnah in everyday life while directing them to do good deeds with their knowledge. The UICCI Foundation is better known as Pondok Pesantren Syarief Medan which is a branch of the IFA (International Fratenity Association) or international fraternity foundation in Turkey. The history of the founding of the Central UICCI Foundation in Turkey or the Sulaimaniyah Institute began after the fall of the Ottoman Caliphate in 1924, the Turkish regime under the leadership of the nationalist figure Mustofa Kemal Attaturk began to introduce the ideas of nationalism and secularism, or rather laicism. This is an interesting study considering that Islamic boarding schools are traditional Islamic educational institutions originating from Indonesia and UICCI is a branch of Islamic education from Turkey. Because it is a branch of the Turkish Islamic boarding school, it has its own way of learning which is different from Islamic boarding schools in Indonesia in general. The differences lie in the teaching system which is controlled by the center in Turkey, the rules are based on Sufism, the students' learning activities are integrated with the Turkish language, Turkish culture is introduced to the students and the full scholarship for further education in Turkey is given to the students. In this research there are three problem formulations, namely: History and development of the UICCI Syarief Medan Foundation, dynamics, and its contribution to students and society. The approach used by researchers is Sociology. The theory used is Continuity and Change by Jhon Obert Voll. The method used is the historical method, which includes four steps, namely heuristics, verification, interpretation and historiography. The results of this research show that the UICCI Syarief Islamic Boarding School in Medan has a distinctive form and is different from Islamic boarding schools in general. The differences can be seen from the activities at the boarding school which are based on Sufism and tarekat which are followed by Islamic boarding school students, an integrated teaching system with Turkish language and Tekamul education (scholarships for further Islamic education to Turkey). Apart from that, the dynamics that occur at the UICCI Syarief Islamic boarding school can be seen from an educational and economic perspective, namely making UICCI Syarief become the center of Tadris for the Sumatra Island branch and from an economic perspective it can be seen from what was initially free to paid. In terms of contribution, this foundation only focuses on students, preparing student go to Tekamul.

Based on the National Education System Law number 20 of 2003, citizens who have physical, emotional, mental, intellectual and/or social disabilities have the right to receive special education. Thus, their potential for children with special needs must be increased through the latest curriculum created by the government and combined with a special curriculum so that children with special needs experience the same treatment as normal children in the world of education. The aim of this research is to find out how to increase the educational potential of children with special needs with the Integrated SLB curriculum management implemented at SLB Negeri 01 Blitar City. This research method is field research using a qualitative approach with descriptive research type. Data collection techniques through observation and interviews. The findings from this research are that SLB Negeri 01 Blitar City has used an independent curriculum combined with a special curriculum for children with special needs. The Merdeka Curriculum has started in the 2022/2023 school year and is being implemented at the elementary school, junior high school, high school and vocational high school levels, without exception at special schools (SLB). In implementing this independent curriculum at the SLB Negeri 01 Blitar City school, teachers have the freedom to choose various teaching tools that suit each child who has special needs, so that the learning process in the classroom can be adjusted to the needs and interests of the students. Students classified as having special needs have the same rights as every other citizen.

English is an international language used in various fields, including the maritime sector. In the maritime sector, English is used for communication, both between seafarers and between seafarers and related parties, such as port officers, cargo agents and shipping companies. In order to provide competent resources in the maritime world, the role of maritime vocational education is present to address these problems. In Indonesia, maritime vocational education aims to produce graduates who have competence in the maritime field. One of the competencies that maritime vocational education graduates must have is the ability to speak maritime English. In order to provide competent resources in the maritime world, the role of maritime vocational education is present to address these problems. Although the importance of maritime English is recognized, there is a gap between industry needs and the competencies of Indonesian maritime vocational education graduates. Mastery of correct maritime terminology is essential for sailors and maritime personnel. Maritime terms used incorrectly can lead to potentially dangerous misunderstandings. Maritime jargon is often used in oral and written communication in the maritime environment. Maritime jargon is usually used to convey messages briefly and clearly.

Coal is one of the energy sources in the world. Coal is a very complex mixture of organic chemicals containing carbon, oxygen and hydrogen in a carbon chain. Sindang Marga Village is one of the villages in Bayung Lencir sub-district, Musi Banyuasin Regency, South Sumatra province. Based on survey data, it is known that the number of people in the village is 1,700 people, including those who do not yet have identity cards. After the establishment of a mining company, it is hoped that it will be able to raise the level of socio-economic conditions for the people of Sindang Marga village, both those without families and those with families. If people's income increases, of course the level of community welfare will also improve. The aim of this research was to determine the economic and social impact on society of PT activities. Waletindo Setia Persada in Sindang Marga Village, Bayung Lencir District, Musi Banyuasin Regency. This research is field research with a qualitative type of research. Data collection techniques use observation, interviews and documentation. The data analysis technique used is qualitative descriptive analysis, which consists of three activity streams, namely data reduction, data presentation and drawing conclusions. The research results show that the impact resulting from the activities of PT. Waletindo Setia Persada in Sindang Marga Village is a change in the livelihoods of the people of Sindang Marga Village from the agricultural sector to the mining sector, increasing micro businesses and minimizing unemployment. The existence of the Company also causes an increase in income and changes people's standard of living for the better. There are changes in behavior patterns in society, both positive and negative, such as income disparities, disruption of public roads, health problems and conflict.