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

In the process of carrying out clearing activities, obstacles often arise that are faced by the bank, so that this can hinder the smooth running of the clearing process itself. So, to avoid these things, banks are required to provide explanations to customers so that they are more careful with each document that is cleared. So that in this way you can reduce the risks that may occur before the Bank.    

Marriage is one of the many religious rituals carried out with the aim of creating a family. In rural communities that are full of traditional values, marriage is not only carried out according to procedures or regulations in accordance with religious regulations. In this case it is the Islamic religion. One of the most important things in organizing a marriage is the presence of a dowry. The dowry is identical to the binding of the groom to the bride who becomes his wife. Islamic law does not set a limit on the amount of the dowry, because the most important thing is the wife's acceptance of her husband's gift. Karduluk village, which was the location of this research, gave dowries in the form of household items ranging from cupboards, cots/beds, chairs and tables, decorative cupboards, and so on. These items are brought to the bride's house during the wedding and are considered part of the dowry.

This Community Service Activity (PKM) aims to provide training for MSME actors by providing an understanding of the requirements, calculations and procedures for reporting income tax, especially SPT. The partner problem that will be resolved in this activity is that some MSMEs in the Lamongan city area and its surroundings do not understand filling out SPT to report their tax obligations. The method applied to overcome this problem is to provide training through online seminars which are organized in collaboration with several lecturers from the Tax Study Program of the Ahmad Dahlan Business and Technology Institute. This activity was divided into 3 stages: planning, implementation and evaluation sessions. The results of the activity show an increase in understanding and knowledge after participating in training activities. This means that the objectives of this PKM have been achieved.

Satisfaction is a person's feelings of pleasure or disappointment that arise after comparing the results of a service that are in accordance with or not in accordance with the expectations they had before getting service. Patients as users of nursing services demand nursing services in accordance with their rights, namely quality nursing services. In providing nursing services, Standard Operational Procedure (SOP) is very important to assist nurses in achieving quality nursing care. In giving medicine, one must pay attention to the six "correct" principles which have become mandatory procedures before giving medicine, namely: right patient, right drug, right dose, right method, right time, and correct documentation. This study aims to identify the effect of applying standard operational procedures (SOP) for drug administration with the six correct principles on the level of patient satisfaction in Ungaran Hospital. The design of this research is descriptive analysis using a cross sectional approach, the number of samples used is 90 respondents using the Slovin formula to determine. The results of the study using the Chi Square analysis test showed that there was a significant effect between the application (SOP) of drug administration with the six correct principles on the level of patient satisfaction (p = 0.000). From the results of the analysis obtained the value of Odds Ratio (OR) of 59.160. The recommendation from this research is that nurses always apply the SOP correctly to increase patient satisfaction.

Book Tax Difference occur due to differences between the financial reporting and tax reporting in terms of accounting principles, methods and accounting procedures, the recognition of income and expenses, as well as the treatment of income and expenses. Due to the emergence difference will cause earnings growth will be increased or decreased. The profit growth can be affected by the components that refer to IAS 46 regarding the income tax and IAS 12 on income tax Deferred tax is caused by the presence of taxable temporary differences. The study aims to find temporary and permanent difference to the growth of small and large profits with book tax differences sebagail moderation. This research is a descriptive research. With a sample of companies manufacturing sector Textile & Garment Industry, Customers, Housewares, Plastic & Packaging, Pulp & Paper, Glass, Metal, and Cable 30 manufacturing companies listed on the Stock Exchange in 2013 to 2015. Data were analyzed using regression multiple linear models with interactions basis moderation.The results showed that the temporary difference and permanent difference significant negative effect on profit growth. With small and large book tax differences are moderating variable.

erized Financial Administration System at the Semarang Soko Tunggal Midwifery Academy located at jl. Sendangguwo Raya no 41-42 Semarang is very useful for companies specifically in the Administration section. Especially when there are unexpected problems, but because so far the system used is still the old system and is less efficient and often errors in writing the nominal amount and also requires a long time in data processing so that makes the Administration part of the problem. With the advancement of modern technology that is the computer in an information system today is expected to provide effectiveness and efficiency in data processing and minimize the error rate in the processing system. The procedures that will be processed between SPP Payment, SPI and Practice fees using the Microsoft Visual Basic Application System and using the Microsoft Office Access database system.With the new system, it is hoped that conducting transactions in the SOKO Midwifery ACADEMY TNGGAL SEMARANG can be utilized as well as possible and used as much as possible by all groups of leaders and other employees especially the financial administration division so that it can simplify each transaction.

This research is motivated by the problem of lack of understanding and attention export drivers in carrying out work in the factory area because of the facilities used still using conventional methods, so that export drivers experience difficulty in understanding work processes in terms of stuffing and resulting procedures losses in terms of time, energy and financial. The way to overcome this in this study is the use of use outreach media as a tool for export officers who display 2D images and interesting explanations as well as music, using the Demonstration delivery method so that export drivers get better performance and easily understand the material delivered by the export officer. This research uses the Research and Development product development method (RnD), using 6 out of 10 stages of research namely potential and problems, gathering data, product design, design validation, design improvements and product trials. The results of this study are to produce aids for export officers by using Adobe Flash CS3 software with validity values ​​from media experts 3.0 where it is declared feasible, the validity value of the material expert is 3.3 where stated very feasible, and increase the understanding of export drivers from 65% to start upto 87.50%

Chicken Ranch venture is a business that is environmentally friendly and efficient, the management of maintenance, cage, and the handling of waste should always be considered. But the farm that stood in the village of Wonosobo Mojotengah Candirejo not in accordance with the applicable rules on the farm, a location close to settlements and ignore the handling of waste and effort. .This Method approach used in this study is the sociological juridical approach. To approach the problem in this study the author uses descriptive analytical research specifications. The collection of data through primary data and secondary data. Methods of presenting data in research conducted in a descriptive way. The analysis used in this thesis is qualitative. The results showed that (1) Overview of the Business Environment Poultry in the village of Wonosobo Mojotengah Candirejo terms of Environmental Aspects, regulated by Law No. Law No. 41 of 2014 concerning Animal Husbandry and Animal Health and Licensing Guidance And Business Registration Ranch, which states that the livestock company and certain parties who seek cattle to scale certain businesses are obliged to follow the procedures for aquaculture animals is not well with disturbing public order in accordance with the guidelines set by the minister in addition to the licensing process must be approved by the farm community about the location where the livestock business to be established. (2) An environmental impact arising from the chicken farm that is a negative impact in the form of environmental pollution, odor, chicken health while the positive impact chicken farm can boost the empowerment of local communities. Thus in maintaining farm Candirejo Mojotengah Wonosobo should implement procedures Efforts Environmental Sustainability and Environmental Monitoring Effort (UKL / UPL) if the procedure Efforts Environmental Sustainability and Environmental Monitoring Effort (UKL / UPL) is not implemented then it will be penalized environmental law in this case will be in wear business license revoked.

Schizophrenia is a disorder in a person with a state of being unable to think logically so that he cannot control his behavior and emotions. One of the positive symptoms of schizophrenia is hallucinations. Hallucinations occupied the highest number in 2018 as many as 5,339 people in RSJD Dr. Amino Gondhoutomo, Central Java Province. Hallucinations are the inability to distinguish between internal and external stimuli. One of the therapies for hallucinations is occupational therapy. Occupational therapy is an activity to correct abnormalities, maintain and improve the client's health status. The purpose of this case study is to describe the symptoms of hallucinations before and after being given occupational therapy for leisure activities. This type of research is descriptive with a case study approach. This study used 2 people with auditory hallucinations as subjects who were willing to be respondents. The results showed a decrease in the score of hallucinatory symptoms before and after being given occupational therapy for leisure activities to Mr. T from 13 to 4 and Br. R from 16 to 8. It can be concluded that the provision of occupational therapy for leisure activities has an effect on reducing hallucinatory symptoms experienced by schizophrenic patients with auditory hallucinations.