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Kebiasaan masyarakat membayar zakat secara langsung semestinya dialihkan melalui Lembaga zakat, agar bisa menghindarkan dari ketergantungan penerima zakat. Pola penyaluran yang bersifat langsung dan individual, zakat hanya berperan sebagai sumbangan yang bersifat karitatif, pasif, tentatif atau tidak rutin dan penggunaan dananya terbatas untuk memenuhi kebutuhan jangka pendek. Tetapi kalau dikelola oleh lembaga zakat, maka akan terjamin kepastian dan kedisiplinan membayar zakat dan menjaga perasaan rendah diri para mustahiq. Untuk memberdayakan dana zakat secara optimal, maka diperlukan sebuah lembaga pengelola zakat yang profesional, dan amanah. Sehingga menumbuhkan rasa kepercayaan masyarakat. Namun demikian, bahwa salah satu masalah ketidaktercapaian pengumpulan antara harapan potensi dana ZIS dengan realitas yang terjadi di Tasikmalaya adalah, kurangnya sosialisasi, jauhnya akses penyetoran dana ZIS ke Lembaga zakat, penyaluran secara langsung ke mustahik dan ada pula yang masih belum bisa membedakan antara zakat, infaq dan shadaqah. Hal ini pun terjadi di Arjasari Kecamatan Leuwisari Tasikmalaya. Maka solusinya pihak Yayasan Pesantren al Fathonah melakukan kerja sama dalam peningkatan pemahaman para jamaah dengan perguruan tinggi. Materi yang diberikan ialah tentang distribusi harta dalam Islam, perbedaan ZIS, zakat maal dan penghitungannya, lembaga pengelola zakat, dan manajemen ZIS.

This research was carried out based on data saying that Elzatta in the period from year to year experienced an increase in percentage as the brand with the best quality, it's just that in 2019 it experienced a slight decrease in numbers, this might have been due to the Covid-19 pandemic that hit the Indonesian nation at that time and of course slightly affected the brand process at Elzatta. Thus, based on the results of the initial observations and analysis above, which found a uniqueness in Elzatta using a sharia marketing strategy for their products, the researcher was compelled to describe this phenomenon, namely related to the Islamic marketing strategy implemented by the Elzatta store so that it continues to exist in the face of real world business competition This research uses a type of qualitative research by using data collection methods in the form of observations, interviews, and documentation. The technique of analyzing the data is by filtering the data, presenting the data, and cross-checking the data. While testing the validity of the data is done using triangulation techniques. The results of this study found that: 1. Elzatta's product sharia marketing strategy was carried out with three main strategies, namely: (1) Market segmentation; (2) Targeting and Positioning; and (3) combination strategy which includes: strategy in maintaining the product; price range strategy; strategy in choosing a point of sale; strategy in the field of product promotion; strategy in HR management; strategy in the easy shopping process; strategy in the marketing process through social media. 2. Supporting factors for the sharia marketing strategy for Elzatta products are due to several factors, namely: Maintaining service quality; Understanding customer needs and company needs through SWOT analysis; Neat employee appearance; Responsiveness in helping customers online/offline; Providing supplies/training to employees/SPG; Sensitivity to the development of global business competition. 3. The inhibiting factors for Elzatta's sharia marketing strategy are internal and external factors. Internal reasons, including: capital, promotion constraints in the field. Meanwhile, these external factors include: price competition and the promotion strategy of Elzatta Jambi's competitors.

This research is motivated by the phenomena that occur in orphanages where the ability of foster children to understand religion is considered to be lacking because of insight and knowledge and lack of attention, affection from parents, lack of facilities and infrastructure in religious guidance activities and religious guidance activities at orphanages.  Muhammadiyah Aisyiah is not optimal.  To answer this statement, this researcher uses a qualitative descriptive approach with a field research study design.  In this study, researchers used observation and interview methods as a means of collecting data from primary and secondary data sources.The conclusions that can be drawn from this study are (1) that the results of the worship guidance activities at the orphanage are quite good, because now the children have started to understand what is being taught and immediately apply it in their daily lives.  (2) Supporting and inhibiting factors in the implementation of religious guidance. The supporting factors are: the willingness of foster children is quite high, and the existence of an orphanage prayer room that supports the implementation of religious guidance.  While the inhibiting factors for religious guidance activities are the lack of supporting facilities for study rooms, lack of funds to support religious guidance activities, lack of time for prayer guidance activities and a lack of teaching staff.  

This research aims to analyze the influence of consumerist lifestyle, financial education, and financial management motivation on financial management behavior among accounting students at Majapahit Islamic University. Financial issues are a common problem faced by every individual, and this study examines whether the observed problems are influenced by the variables under investigation. The population of this study consists of accounting students from the 2019, 2020, 2021, and 2022 cohorts at Majapahit Islamic University, totaling 80 respondents. The research employs a quantitative approach using primary data collected through questionnaires distributed to the respondents. The data analysis technique used in this study is multiple linear regression.The results of this study indicate that consumerist lifestyle, financial education, and financial management motivation have a positive influence on the financial management behavior of students at Majapahit Islamic University. This suggests that higher consumerist lifestyle, better financial education received, and stronger motivation to manage finances result in better financial management behavior among the university students.  

This study aims to examine the effect of pressure, opportunity, rationalization, competence, and arrogance on academic fraud with religiosity as a moderating variable. This research is a quantitative type. The population in this study were 521 students of the Faculty of Economics, Islamic University of Majapahit for the academic year 2019 - 2020. The sampling technique used the purposive sampling method so that a total of 190 respondents were obtained. This study uses primary data obtained from distributing questionnaires through the Google form with a measuring tool in the form of a Likert scale. The data analysis technique uses descriptive statistics with the SmartPLS data testing tool using the outer model and inner model of measurement. The results showed that pressure, opportunity, rationalization, and arrogance had a positive and significant effect on academic fraud while competence had no effect on academic fraud. Religiosity is not able to moderate the effect of pressure, opportunity, rationalization, and competence on academic fraud. Religiosity is able to moderate the effect of arrogance on academic fraud.    

Indonesia is one of the most densely populated countries in the world. As a country with the largest population, it means that the government must prepare jobs. Along with the increasing population and changes in the era of industrialization, Indonesia is experiencing problems, namely the depletion of jobs with an increase in the number of job seekers, most of whom are university graduates, causing unemployment. This condition certainly threatens university graduates who are in the productive age group and are focused on becoming a workforce. Preparing graduates who are adaptive and capable of opening jobs needs to be given more attention at this time. This research aims to. This study aims to understand the conditions of learning and entrepreneurial activities at Islamic University of Majapahit. The method used in this research is qualitative method. Data collection techniques used in this study were interviews, observation, and documentation. This study produced a description of the learning conditions which were divided into three discussions, namely, learning systems, learning processes, and entrepreneurial activities with found to be a lack of educational capacity to form graduates with entrepreneurial profiles. These results can be a reference for other tertiary institutions in finding solutions by mapping the problems that occur. Other contributions of this research complement previous research related to entrepreneurship.    

This study aims to determine differences in company performance seen from the ratio of profitability, liquidity and activities before the merger and to find out the differences in company performance seen from the ratios of profitability, liquidity and activities after the merger. the population consists of Sharia Banking companies listed on the Indonesia Stock Exchange. The total number of companies in this population is 13 entities. The sampling technique uses the purposive sampling method and obtains the results of Islamic banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The population of companies in this study was 4 before the merger and 1 after the merger. Data analysis used comparative analysis and descriptive statistical analysis using SPSS as a testing tool. The results of the study show that there are differences in the average ratio of liquidity and profitability ratios in ROI before the merger. Then there are differences in the profitability ratios on NPM, ROA, and ROE after the merger. Meanwhile, the activity ratio shows no significant difference either before or after the merger.  

The aim to be achieved in the preparation of this research is to find out the views of Islamic Law regarding the Practice of Plastic Surgery and to know the Legal Impact of Plastic Surgery. This type of research is normative legal research. This normative legal research is research on norms that carry out norms on a building system of norms which is meant regarding standards, standards of applicable rules of choice of courts, understandings and conventions (lessons). legitimate. The results of the research show (1) The practice of plastic surgery according to Islamic law is permissible or lawful because there is a health reason that disturbs someone so that it is necessary to make improvements to the body in order to eliminate pain or harm which of course is not allowed plastic surgery is intended to change sex and change parts of the human body to make it look more beautiful. (2) The legal impact on the practice of plastic surgery can be directly or indirectly. It can be seen directly from a health perspective, and indirectly people who have had plastic surgery can avoid taxes, deceive airport security or immigration officers, manipulate data. Conclusions The practice of plastic surgery according to Islamic law is permissible or lawful.

Creative economic innovations are developing in two villages in Ciamis Regency, namely Ciomas Village, Panjalu District and Jelat Village, Baregbeg District, where there are Islamic boarding schools and religious tourism activities. Data collection techniques are observation, interviews, documentation, and literature studies. Data analysis techniques namely data collection, data reduction, data presentation, and drawing conclusions. The results of the study show that it is true that there are creative economic innovations that are useful in the development of religious tourism in the two villages. In overcoming the perceived obstacles, the Village Government and Islamic Boarding School have made various efforts to overcome them at this time. As for those that have not been implemented, they are still due to deficiencies in one way or another in their implementation. There are two differences between the two villages that can be seen after conducting research, namely for Ciomas Village, the Village Government has not yet had a creative economy initiative that supports religious tourism but is willing to work together to help and succeed in innovation programs with residents and Islamic boarding schools. As for Jelat Village, the village government also has a program for the development of religious tourism in the area, but the enthusiastic residents are passive.

Marriage is a bond between two men and women to form a happy and eternal household. The formation of a household is symbolic, that humans have a goal to develop life, this symbol can be realized when both parties bind themselves to move together under any circumstances. Marriage, which is symbolized as a bond and agreement, legally can be reviewed when the main goal is not fulfilled due to inconsistencies between the two parties deviating from the original purpose of forming a family. The review of the marriage agreement may end with a legal process or due to natural causes such as the death of one of them. Marriage, which was originally intended to form a happy and eternal household, could be broken up because the husband and wife are not committed to living life together. The principle of marriage, both according to Islamic Shari'at and Law Number 1 of 1974 concerning marriage contains the principle of monogamy, namely a man may only be paired with a woman and vice versa, but under certain conditions, Islamic Shari'at and the Law The law provides space and opportunities for a man to have more than one wife, namely polygamy. In practice, polygamous marriages still have pros and cons. There are pros and cons of opinion on polygamous marriages due to irregularities in its implementation. These deviations will be the object of research.

Banking institutions have the function of collecting and distributing public funds, with reference to the BSI KCP Singkil bank with a sharia system that uses a murabaha contract, so that the existence of partner-to-blessing financing as a welfare effort for Civil Servants (PNS), causes controversy with the concept of conventional banks with a system interest with its murabahah concept. This study aims to determine the financing of Mitraguna Blessing with a murabaha contract for the welfare of Civil Servants (PNS) of Aceh Singkil Regency in Islamic banking. This research is a type of field research (field research) which is descriptive qualitative, data collection using interview techniques Bank BSI KCP Singkil. The results of this study: 1). Most customers from civil servants in Aceh Singkil district take out the BSI Singkil blessing partnership financing with the aim of improving their lives, such as building a place of business, buying garden land, building a house, renovating a place of business or renovating a house and buying a vehicle. 2). Mitraguna Berkah Financing with a Murabahah Agreement Bank Syariah Indonesia, Tbk. for civil servants at the stage of the disbursement process, the use of this murabaha contract is in accordance with the legal basis both in sharia and positive law.

Khatmil Qur'an is a culture in various Islamic boarding schools that study the Qur'an, but the agenda of each pesantren is different in line with the tradition of the pesantren. Interestingly at the Al-Asy'ariyyah Islamic boarding school, there is a cultural carnival that presents various cultural attributes from various regions in Indonesia. So this article aims to find answers to the big question, "how is Islamic education based on religious moderation through expressions of cultural carnivals on the haflah khatmil Qur'an agenda at the Al-Asya'ariyyah Islamic Boarding School, Wonosobo". Through field research it was found that the cultural carnival at the al-Asy'ariyyah Islamic boarding school was used as a strategy for the pesantren to provide education to the community, that cultural essences needed to be preserved because they conflicted with religion. The fact that the Koran actually instructed the Prophet Muhammad to teach Islam in a gentle and tolerant way. Thus, the expression of cultural carnivals in Islamic boarding schools is the maturity of the scholars in presenting the Qur'an and hadith as part of the embodiment of religious moderation-based education.    

Khatmil Qur'an is a culture in various Islamic boarding schools that study the Qur'an, but the agenda of each pesantren is different in line with the tradition of the pesantren. Interestingly at the Al-Asy'ariyyah Islamic boarding school, there is a cultural carnival that presents various cultural attributes from various regions in Indonesia. So this article aims to find answers to the big question, "how is Islamic education based on religious moderation through expressions of cultural carnivals on the haflah khatmil Qur'an agenda at the Al-Asya'ariyyah Islamic Boarding School, Wonosobo". Through field research it was found that the cultural carnival at the al-Asy'ariyyah Islamic boarding school was used as a strategy for the pesantren to provide education to the community, that cultural essences needed to be preserved because they conflicted with religion. The fact that the Koran actually instructed the Prophet Muhammad to teach Islam in a gentle and tolerant way. Thus, the expression of cultural carnivals in Islamic boarding schools is the maturity of the scholars in presenting the Qur'an and hadith as part of the embodiment of religious moderation-based education.    

The research aims to reveal the viral essence of 'Ojo Dibandingke' in the spectrum of Islamic education. The article is a literary research with a phenomenological approach and qualitative analysis. Based on the research, it was concluded: if you compare yourself in worldly matters, you have to look at it first. If this attitude makes us enthusiastic to improve our self-quality then it is permissible, even recommended. Like comparing yourself with the enthusiasm of learning others. Conversely, if such things actually make us less grateful or arouse desire, then it is not permissible. Meanwhile, in terms of comparing ourselves in matters of the hereafter, it is absolutely permissible because it can stimulate our spirit of worship. In the spectrum of Islamic education, comparing is a disgraceful character that must be avoided. Research recommends that the viral essence of 'Ojo Dibandingke' in the spectrum of Islamic education is more specifically needed for the depth of the material.    

The research aims to reveal the viral essence of 'Ojo Dibandingke' in the spectrum of Islamic education. The article is a literary research with a phenomenological approach and qualitative analysis. Based on the research, it was concluded: if you compare yourself in worldly matters, you have to look at it first. If this attitude makes us enthusiastic to improve our self-quality then it is permissible, even recommended. Like comparing yourself with the enthusiasm of learning others. Conversely, if such things actually make us less grateful or arouse desire, then it is not permissible. Meanwhile, in terms of comparing ourselves in matters of the hereafter, it is absolutely permissible because it can stimulate our spirit of worship. In the spectrum of Islamic education, comparing is a disgraceful character that must be avoided. Research recommends that the viral essence of 'Ojo Dibandingke' in the spectrum of Islamic education is more specifically needed for the depth of the material.    

The implementation of educational institutions between teachers and students has a very close relationship in improving student achievement. School as an educational institution that seeks to form a generation that is reliable, faithful and pious, has noble character and is skilled through general and religious education and the majority of its students receive religious education from their parents, so that their academic achievement is lacking, seen in the daily behavior of students who often take actions that are violates student rules and there are still those who are not orderly in participating in religious activities, so that teacher strategies in improving student learning achievement are needed to minimize bad acts or morals committed by students. The research approach is qualitative research, with a descriptive research type. Data collection techniques are participant observation, in-depth interviews and documentation. The analysis technique used is data reduction, data presentation and conclusion. The results of the research are 1) Reflective strategies applied by the teacher in learning to improve student achievement in PAI subjects at MA Ma'arif Bakung Udanawu Blitar which are carried out by: a) the teacher brings different experiences into learning, b) helps students understand the material based on their experience c) the quality of assignments given by the teacher, demands the involvement of thought processes, and requires evaluation, d) the teacher conditions students in a learning environment including facilitators of implementation agendas, space and time of implementation, with a supportive learning environment, achievement student learning will be able to improve properly. 2) the espositoric strategy applied by the teacher in learning to improve student achievement in PAI subjects at MA Ma'arif Bakung Udanawu Blitar, by: a) preparing all material readiness, b) Emphasizing material through lecture and question and answer methods. c) giving a good example or role model to students, 3) heuristic strategies used by teachers in learning to improve student achievement in PAI subjects at MA Ma'arif Bakung Udanawu Blitar by activating a) teaching materials. b) Its implementation is preceded by an appreciation in advance and giving direction on the intent of the material objectives.

The position of human capital in Islam has a special place and occupies the highest position among other creatures. Although working is not one of the five pillars of Islam, it is an obligation of all capable people and an expression of obedience to God. On the other hand, Allah SWT does not like weakness, even Rasulullah SAW poverty is close to kufr. Thus the role of science and knowledge is very important to improve the human degree from ignorance, backwardness, and poverty. Islam states that the development of knowledgeable human resources is a top priority. Through education, training, and employment opportunities, human capital becomes a valuable asset and a driving force for economic prosperity and independence. On the other hand, for people who are economically disadvantaged, Islam provides a solution in overcoming social inequality through zakat funds. This policy is not only able to alleviate poverty but even improve human dignity with the principles of brotherhood, empathy and social togetherness.

Islamic banking which continues to grow rapidly at this time has resulted in competition in the banking industry, both between Islamic banking and conventional banking or fellow Islamic banks in obtaining their respective income. Every bank strives to create product innovations to be the best in order to increase the collection of funds originating from the public in the form of savings. The method used in this research is a qualitative method. Qualitative method is research that explains data in the form of written or spoken words from someone whose behavior is observed. PT. Bank Sumut Marelan Raya Sharia Sub-Branch Office is one of the banks that is competing to earn its income by making a Smart iB savings product which is one of the superior savings products at the bank and uses the Mudharabah Mutlaqah principle where the mudharabah contract gives full freedom to mudharib in managing capital provided by shahibul mal. Mudharib can use this capital for investment or business. This Smart iB Savings uses a ratio or profit sharing that will later be mutually agreed upon.

This study aims to find out how far the implementation of the Pangandaran Regency Regional Regulation Number 5 of 2015 concerning the Management of Zakat, Infaq and Shodaqoh for Poverty Alleviation in Pangandaran Regency, what are the obstacles and to find out what efforts have been made by the Pangandaran Regency National Amil Zakat Agency to overcome these obstacles . The Pangandaran Regency National Amil Zakat Agency, hereinafter referred to as Regency BAZNAS, is an institution that carries out national zakat management in Pangandaran Regency. BAZNAS Pangandaran Regency is a Zakat Management organization formed by the Government with the task of collecting, distributing and utilizing zakat in accordance with Islamic religious provisions and applicable laws and regulations. In this study the method used was a qualitative approach with data collection techniques using observation and interviews. From the results of the research and discussion, it shows that the implementation of the Regional Regulation of Pangandaran Regency Number 5 of 2015 concerning Management of Zakat, Infaq and Shodaqoh for Poverty Alleviation in Pangandaran Regency has not been carried out properly. This is evidenced by the lack of effective communication between the BAZNAS of Pangandaran Regency and the Regional Head as a political position as well as the regional Secretariat whose job is to assist regional heads in formulating policies and coordinating regional offices and regional technical institutions. The absence of strict sanctions from the regional head to civil servants who do not comply with these regulations has hindered poverty alleviation from Zakat, Infaq and Shodaqoh funds collected by BAZNAS. Zakat, Infaq and Shodaqoh carried out by BAZNAS did not reach the target, as a result the assistance distributed by BAZNAS tended to be consumptive funds with little value. Lack of quality and quantity of Human Resources for BAZNAS Pangandaran Regency, so when the aid funds were channeled for business capital assistance, BAZNAS Pangandaran Regency did not provide assistance and utilization of beneficiaries, so that the funds received were ultimately not optimal for poverty alleviation, and led to when the business capital runs out, in the end the business closes.

Liquidity management is a very complex problem in bank operations. The main cause of bank bankruptcy, both large and small, is not due to failure in financing which results in losses, but rather due to the inability of banks to manage liquidity. This article discusses liquidity management by utilizing the Bank Indonesia Sharia System (SBIS) and PUAS transactions. However, that the two methods have not fully resolved the actual problems faced by Islamic banking in allocating unused funds due to excess liquidity. This study was conducted through a literature search covering various solutions and alternatives to overcome the obstacles faced by Islamic banking in managing its liquidity. To support this study, secondary data was used obtained from Islamic Banking Statistics and the Financial Services Authority. Based on this study, it means that the central bank needs to develop the existing instruments in the PUAS provided by Bank Indonesia as the monetary authority. It is hoped that the liquidity problems faced by Islamic banking can be overcome more effectively.