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Abstract Zakat is one of obligation of muslim also in social side and have strategic function. Purpose of this research is to explain and goves konkrit stategy to zakat organization in Indonesia to optimalize productive zakat moreover in social function. Method of this research is qualitative with library literature. Result of this research are zakat organization could be sinergy with sociey especially muslim society and government to create well elaboration to optimalize economy ummah. With new formula in their focus programs that is wish amilin can contribute as well to reach zakat potency in Indonesia.   Keywords: Zakat, Zakat Organization, Strategys.   Abstrak Zakat merupakan suatu bentuk ibadah wajib dan sosial yang memiliki fungsi strategis. Tujuan dari penelitian ini ialah memberikan strategi konkrit kepada amil zakat di Indonesia dalam mengoptimalkan zakat produktif dalam fungsi strategisnya. Metode penelitianini ialah kualitatif dengan studi literatur. Hasil dari penelitian ini ialah amil zakat harus terus mengoptimalkan perannya sebagai lembaga zakat dengan bersinergi dengan masyarakat khususnya umat Islam dan pemerintah sehingga akan menciptakan singergisitas yang baik dalam mengoptimalkan zakat sebagai rencana strategis pembangunan ekonomi umat. Dengan merumuskan dan memformulasikan program-program yang terfokus diharapkan amilin dapat berkontribusi lebih jauh dalam pencapaian potensi zakat di Indonesia.   Kata Kunci: Zakat, Amil Zakat,Strategis.

Second language acquisition in English subject at STAI Denpasar Bali is passed by students as a compulsory subject. Tthe number of students from two study programs, namely Syariah Economics and Islamic Religious Education as samples to determine the acquisition of second language through mentalistic theory with behaviorime and naturalistic approaches based on Islamic views. English as a second language for students is a difficult subject for some students because they rarely or never apply it in their daily activity. Students who are able to apply to the English learning in process, because they remember and often apply it in their environment. The potential that students have is different, because every human being has a fitrah of birth according to his talents and potential.   AbstrakPemerolehan bahasa kedua dalam mata kuliah bahasa Inggris di STAI Denpasar Bali dilalui oleh mahasiswa sebagai mata kuliah wajib. Dengan jumlah mahasiswa dari dua program studi yaitu Ekonomi Syariah dan Pendidikan Agama Islam sebagai sample untuk mengetahui pemerolehan bahasa kedua melalui teori mentalistik dengan pendekatan behaviorime dan naturalistik berdasarkan pandangan Islam. Bahasa Inggris sebagai bahasa kedua bagi mahasiswa, merupakan mata kuliah yang sulit bagi sebagian mahasiswa karena mereka jarang atau tidak pernah menerapkan dalam kehidupan sehari-hari. Mahasiswa yang mampu dalam mengaplikasikan pada proses perkuliahan bahasa Inggris, karena mereka masing mengingat dan sering menerapkan di lingkungan mereka. Potensi yang dimiliki mahasiswa berbeda, karena setiap manusia memiliki fitrah sejak lahir sesuai dengan bakat dan potensi diri.

Dalam membantu masyarakat yang terdampak akibat dari pandemi wabah Covid-19, Baznas melakukan operasi pengelolaan ZIS dengan strategi penghimpunan dan penyaluran ZIS dalam bentuk program penyaluran Sembako untuk masyarakat yang terdampak langsung pandemi Covid-19. Tujuan penelitian yaitu Untuk mengetahui Strategi Penghimpunan ZIS Dan Penyaluran ZIS Dalam Program Sebar Sembako Pada Masa Pandemi Covid-19 di Baznas Provinsi Bali. Metode penelitian ini dengan kualitatif deskriptif. Informan 10 orang yang dipilih dengan menggunakan teknik purposive. Pengumpulan data melalui observasi, wawancara dan dokumentasi. Sedangkan teknik analisis data menggunakan reduksi data, penyajian data, penyimpulan dan verifikasi serta kesimpulan akhir. Hasil penelitian menunjukkan bahwa: (1) Strategi penghimpunan ZIS oleh Baznas meliputi Sosialisasi kepada Instansi pemerintah tingkat I, lembaga keuangan, dan majelis ta’lim, mengirimkan laporan pertanggung jawaban keuangan, mempromosikan program melalui tiga media yaitu media cetak, media sosial, dan media elektronik, memberi pelayanan pembayaran ZIS dengan cara pembayaran langsung, jemput zakat, membentuk UPZ di lembaga pemrintahan dan swasta, membuka rekening di beberapa Bank, scan barcode dan menjalin hubungan yang baik dengan muzaki/donatur, (2) Strategi penyaluran ZIS meliputi kepatuhan terhadap ketentuan syariah dan sesuai dengan UU, mengikuti protokol penanganan Covid-19 dengan physical distancing, social distancing, dan penggunaan masker, pendekatan penyaluran antara push approach dan pull approach, memberikan surat tembusan kepada gugus tugas Covid-19.   ABSTRACTIn assisting the affected communities as a result of the Covid-19 pandemic, Baznas carried out ZIS management operations with a ZIS collection and distribution strategy in the form of a basic food distribution program for people directly affected by the Covid-19 pandemic. The purpose of this research is to find out the strategy of ZIS Collection and Distribution of ZIS in the Distribution of Grocery Programs during the Covid-19 Pandemic Period in the Bali Provincial Baznas. This research method uses descriptive qualitative method. 10 informants were selected using a purposive technique. Data collection through observation, interviews and documentation. While data analysis techniques use data reduction, data presentation, inference and verification as well as final conclusions. The results of the research show that: (1) ZIS collection strategies by Baznas include socialization to government level I institutions, financial institutions, and majelis ta ‟lim, sending financial accountability reports, promoting programs through three media namely print media, social media, and media electronic, providing ZIS payment services by direct payment, picking up zakat, forming UPZ in government and private institutions, opening accounts in several banks, scanning barcodes and establishing good relationships with muzaki / donors, (2) ZIS distribution strategies include compliance with regulations sharia and in accordance with the law, following the Covid-19 handling protocol with physical distancing, social distancing, and the use of masks, the distribution approach between push approach and pull approach, giving a copy to Covid-19 task force.

The purpose of training therapy and functional activities in the elderly is to increase understanding of how to do exercise therapy and increase functional activities in the elderly in Raya Kahean Village, Simalungun Regency. The implementation method carried out in this community service activity is by conducting two-way discussions or communication and by conducting demonstrations by strengthening the process of internalizing knowledge because of direct practice carried out to the community, especially the elderly. The activity plan carried out is by conducting surveys, analyzing the needs of the elderly, socializing exercise therapy programs and functional activities to the elderly, as well as carrying out exercise therapy programs and functional activities, as well as evaluating whether the program is able to improve the health of the elderly in Raya Kahean Village, Simalungun Regency

Restaurant Tax is one of the Programs from the Directorate General of Taxes which has the objective of being a tax on the consumption of goods and services within the Customs Area which is imposed in stages in each line of production and distribution. VAT is an indirect tax because the payment or collection of the tax is deposited by another party who is not the taxpayer. Tax Servants (Tax Lecturers) have the task of assisting taxpayers (RM. Bebek general and RM. Kaliotic) related to online tax reporting techniques or e-feliing. The result of this PKM training is that tax servants can understand the concept of taxation and how to calculate VAT on consumer products and services. So as to assist tax servants in carrying out assistance to partners in 2020.