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Islam teaches its people to have morals or generosity with the aim of having a sense of gratitude for God's blessings, realizing high social sensitivity, and realizing a helpful society. Generosity is a character or character that is rarely found in a person, not everyone has a generous nature. Therefore, this generosity attitude needs to be grown and developed for students in the school environment. So that students will be able to apply it in everyday life. Some ways that schools or educators can do in cultivating this attitude are by giving alms or giving alms. Because, the learning material only explains in a descriptive way the attitude of generosity. However, it is necessary to have actions and intended practices so that these attitudes can grow in students.

This research was conducted in Baitul Mal Kota Langsa. This study aims to analyze how the application of accounting applied by Baitul Mal Kota Langsa is in accordance with PSAK No. 109. The analysis method in this study uses qualitative methods with data collection methods through interviews and documentation. The results of this study show that the application of Zakat and Infaq / Alms Accounting (Psak 109) in Baitul Mal Kota Langsa is not in accordance with the statement of Financial Accounting Standards (PSAK) Number 109 concerning Accounting for zakat and Infaq / alms which uses all components of financial statements, but Baitul Mal Kota Langsa, amil has separated between Zakat Funds and Infaq / Alms Funds in recording financial statements but the financial statements are still traditional.  

The Lord Jesus taught His disciples during the sermon on the Mount, it was his teaching about being someone who would care about what they were struggling with at that time, based on the Gospel of Matthew 5-7. In Bible dictionaries, almsgiving is a source of material support for the poor and destitute whom almost no one knows. When giving alms, don't know what your left hand is doing with your right hand, because giving alms is everyone's duty. So, giving alms means doing justice, because alms is not a voluntary gift from the rich to the poor, but a religious obligation.

The purpose of this study is to explore the opinions of classical and contemporary scholars about Makassid Sharia theory and to demonstrate the implementation in Islamic economics and Islamic psychology. Data sources for this study are books on Makassid's Sharia theory, Islamic economics and Islamic psychology written by classical and contemporary scholars. Data collection was conducted by careful reference surveys related to Makassid's Sharia theory and its practice in Islamic economics and Islamic psychology. The data analysis techniques used are descriptive and qualitative. The impact of this research makes the control of the Islamic economic system better. In this study, the application of Makassid Sharia in Islamic economics is found next in its five main purposes. Another purpose of this study is to determine the planning, organizing, implementing, and controlling community empowerment programs in Indonesia. Thus, the result to be achieved is to obtain a complete picture and explanation of how the governance of collecting and utilizing alms properly for the development of productive businesses.   Keywords: : Implementation, Economy, Growth, People

This article discusses Efforts to Foster Student Behavior Through PAI Learning at SMP Ikhlasiyah Palembang. This type of research is qualitative with a descriptive approach, data collection methods through observation, interviews and documentation. Data analysis techniques, namely starting from data collection, data presentation and drawing conclusions on the data obtained. While the technique of checking the validity of the data is through triangulation which consists of triangulation of time, sources and methods. From the results of the discussion that the efforts made by the school in fostering student behavior through PAI learning activities have been carried out well, the activities carried out include learning activities in PAI lessons and other activities namely reading the Koran, reading asmaul husna, praying dzuhur together, Commemoration of Islamic Holidays (PHBI), and Friday alms. All of these activities are routinely carried out in schools with the aim of fostering and instilling good character in students at SMP Ikhlasiyah Palembang.    

This article attempts to reveal the essence of social piety in the halalbihalal tradition in Indonesia, by focusing on tracing what is done in that tradition so that it can be mapped where the form of social piety is. The article is a finding from qualitative research using a phenomenological approach. The results of the study show: that the halalbihalal tradition is an implementation of social piety, which functions as a complement to individual piety that has been forged before for one full month in the month of Ramadan. This refers to the hadith of the Prophet that sins against Allah can be forgiven directly by him, but sins related to other people must be lived by establishing direct communication with those concerned. Social piety in halal bihalal manifests in the act of apologizing, asking for halal, praying, and giving alms. The research implication, narrative understanding brings a bond of individual piety, and social piety is synergized in the personality of a Muslim so that he becomes a kaaffah Muslim. This research is expected to contribute to the conceptual of Islamic education.  

The research seeks to reveal the optimization of the soothing value of da'wah in the local cultural tradition of almsgiving for the people of Deroduwur, Wonosobo Regency. The results of the study show that the procession of the Alms Earth ceremony contains soothing da'wah values ​​consisting of four values; divine values, the values ​​of social or community education, the values ​​of moral education, as well as the values ​​of respect and obedience to leaders. These values ​​are instilled by religious leaders so that people understand almsgiving as part of the essence of Islam which has positive values ​​and is important to preserve. The implications of this research are the importance of comprehensive understanding of religion so that it can be dialogued with local culture. Understanding the essence of religion in culture requires further research. Research contributes to Islamic building that is rahmatan lil 'alamin.  

This study aims to find out about the application of the maslahah concept in public consumption in the Lasi district to achieving maximum utility. This research uses a descriptive qualitative approach using interview data collection techniques. The informants in this study were the people in the Lasi district with a total of 30 informants. The selection of informants was carried out by accidental sampling technique. From the results of the research conducted, it was found that maslahah can only be obtained when consumption is carried out on goods in accordance with Islamic law, not exaggerating in fulfilling consumption goods and in terms of achieving maximum utility, society prioritizes the principle of spiritualism in achieving happiness both in this world and in the hereafter by means of zakat, infaq and alms.

Waqf has become the world's attention because this instrument can be utilized as a solution to world crisis problems. One of the countries with the most significant potential for waqf is Indonesia, which is based on a large number of followers of Islam. The number of adherents of Islam in Indonesia alone reaches 209.1 million adherents of Islam and makes the potential for Indonesian waqf very large. This type of research is descriptive qualitative, using the case research method and collecting data in this study through observation and in-depth interviews with research objects. The technique used in this research is critical and interpretative analysis. Cash waqf can be distributed to beneficiaries for business capital in the agricultural sector as a family food security distribution scheme with several models: first, a profit-sharing method (Mudharabah). Second, a 0% loan (Qard Hasan)"; third, business strengthening (Musyarakah); fourth, alms and grants (khairiyah). The agricultural system is developed into a culture for every family to become food security by implementing an integrated farming system. Agricultural system, "low external input and sustainable agriculture," at home and group/production scale. With this system and a touch of technology, the future is projected as a comprehensive agricultural center. Production and marketing are carried out simultaneously by building an "agricultural industry" and an "agricultural market." Apart from that, it can also be used as an educational, tourism, and cultural village. The academic village is intended as a research and training/educational practicum place. The tourism village is defined as agro-tourism which has high economic value

The amil zakat institution has a public responsibility by providing reports to stakeholders. The financial reporting of the Amil Zakat Institution is regulated by the Statement of Financial Accounting Standards (PSAK) 109. However, not all of the lazis recognize and apply PSAK 109, including the Amil Zakat Infak/Alms Syamsul Ulum Institution (LAZISSU). This community service activity has been carried out in 2 stages. Phase 1 is in the form of socialization of PSAK 109 in the form of an introduction to the format of financial statements and the appropriate accounting system. Phase 2 is training and mentoring for LAZISSU amil to be able to prepare financial reports independently. The current activity is the third stage in the form of software implementation for amil zakat institutions. The method of implementing activities is direct implementation assistance. Participants are managers and Lazissu finance division team as the main users of the software. Participants combine the knowledge that has been obtained in the previous two stages into the process of implementing zakat institution software. Resource persons act as assistants in this implementation process. The result of this series of activities is that participants understand the importance of preparing financial reports for amil zakat institutions in accordance with applicable accounting standards and are able to compile financial reports with the help of accounting software that has been provided.

Tujuan dari penelitian ini adalah untuk mengetahui penerapan PSAK Nomor 109 dalam pengelolaan zakat profesi di Kementerian Agama Kab.Barru.Jenis penelitian yang di gunakan Pada penelitian ini adalah jenis penelitian deskriptif kualitatif. Jenis penelitian tersebut digunakan untuk mengkaji dan menganalisa lebih mendalam tentang penerapan PSAK Nomor 109  dalam pengelolaan zakat profesi di lingkup Kementerian Agama Kabupaten Barru. Adapun teknik pengumpulan data yang digunakan yaitu wawancara dan dokumentasi. Hasil penelitian ini menunjukkan bahwa pengelola Badan Amil Zakat Nasional (BAZNAS) dikementrian Agama di kabupaten Barru telah menjalankan tugas dan fungsinya sebagai Badan Amil Zakat yang menghimpun dana zakat, infak dan sedekah secara nasional dengan sangat baik dan maksimal sebagaimana yang diatur oleh Undang-undang No.23 Tahun 2011. Peneliti telah manganalisa Laporan Keunagan Baznas Kabupaten Barru tahun 2016, BAZNAS Kabupaten Barru belum menyusun laporan keuangannya sesuai dengan Akuntansi Zakat, Infak/Sedekah yaitu PSA

This study aims to analyze application of zakat accounting in Baznas Bali Province in increasing transparency and accountability in management of zakat, infak and sedekah (zis) funds. This research is a qualitative research. The results of this study indicate that Bali Provincial Baznas have complied with PSAK No. 109. Receipts of zakat, donations and alms are assessed when cash or other assets are received. Accepted zakat, recognized as amil and non amil funds,  determination of the percentage of zakat funds received for each mustahiq based on sharia principles is 12.5%. Distribution of zakat, infak and  sedekah  funds as a deduction from zakat, alms and alms funds. The components Baznas Bali's financial statements are statement of financial position, report on changes in funds, reporting on cash flows and notes to  financial statements. The absence an asset management report in accordance with PSAK 109 is due to Baznas Bali Province not having fixed assets, all assets are in  form of current assets. Accountability is reflected in  financial statements that have been audited by independent auditors, while transparency of financial statements is contained in reports in the form of bulletins that are published periodically. The implication results of research is expected to be financial statements  Baznas of  Province of Bali which can be an example in management of infaq and alms funds throughout Indonesia. It is recommended for further research to be able to broaden scope of regional research throughout Indonesia, so that research results can be generalized nationally.