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The potential of zakat maal in Islamic economics is that zakat is a fiscal instrument in economic practice that has been used since the Prophet Muhammad SAW, and based on historical records zakat has played a very important role in the income distribution mechanism in the economy. This can be realized if the potential of zakat can truly be explored effectively and efficiently. The potential of zakat maal in improving the welfare of the poor at BAZNAS Padang Lawas is that the potential for zakat increases by 5% - 10% every year. However, looking at the potential for zakat in Padang Lawas Regency and the realization of zakat, infaq and alms collection carried out by BAZNAS, it can be said that its management has reached a fairly good optimal level.    

The sedekah bumi tradition held by the people of Kelurahan Made is a tradition handed down from their ancestors which is still being preserved to this day. Earth almsgiving means giving alms to the earth, which is a form of human gratitude for gifts from the Almighty. The aim of this research is to describe the socio-cultural values in the implementation of the earth alms tradition in Kelurahan Made so that the community continues. The benefit of this research for the community is to increase insight into the importance of preserving traditions passed down from generation to generation so that the community can maintain tolerance between religious groups, tribes and nations. , so that the earth alms tradition can be implemented in the midst of the modernization era without eliminating the characteristics, values and philosophy of the earth alms tradition. This study used descriptive qualitative method. With the aim of producing descriptive data in the form of written sentences, this research contains a description or describes a situation in the problem that has been formulated. The socio-cultural values contained in this earth charity tradition are religious, artistic, mutual cooperation and ecological values. To maintain the unique characteristics of the Kelurahan Made community, it is appropriate to preserve the earth alms tradition forever, even in the midst of changing times. It is intended that traditions that have been passed down through generations can continue to exist and become a cultural identity that will forever be attached to the people of Kelurahan Made.

The fundraising strategy at Lembaga Amil Zakat is a way and effort to influence the community. The purpose of this study is to find out how effective the implementation of digital fundraising strategies is, how digital fundraising strategies are and what are the supporting and inhibiting factors of digital fundraising strategies in increasing the number of muzakki. The method used in this study is qualitative descriptive. The results of this study are known that the effectiveness of the digital fundraising strategy implemented by LAZ OPSEZI has been optimally distributed to mustahik and digital fundraising strategies, namely: Promotion is carried out digitally in order to continue to increase the number of muzakki, such as Q-RIS, Transfer, Zakat Features to facilitate in carrying out Zakat, infak and alms. However, at LAZ OPSEZI muzakki there are still many offline or pick up zakat. One of the supporting factors is the legality of LAZ OPSEZI, and the obstacle is that there are still many who do ZIS offline because they lack understanding in digital form.  

This research was motivated by the low learning outcomes of class VIII FIKIH MTsN 10 Agam. Researchers see the low UTS scores and the way student learn is still lacking during the FIKIH learning process. The hypothesis and this research is that the use of the Number Heads Together (NHT). On the learning outcomes of class VIII FIKIH MTsN 10 Agam. This research is a quantitative research using a quasi – experimental research design. The population in this study were all students of class VIII MTsN 10 Agam and the sample classes were class VIII 2 and class VIII 4. The instrument that the researcher used was the results of the FIKIH subject test in the form of multiple choice questions. As many as 20 questions with als material. The result of the reseach conducted by the researcher showed that the percentage of students completeness was hinger than the percentage of students completeness in the control class average score of 79,76 in the experimental class while in the control class there where  21 students who achieved KKM only 8 students with an average of 62,38 with a percentage of 86% experimental completeness and control class completeness 38% influence of the Number Heads Together (NHT) cooperative learning model on student learning outcomes in the FIKIH alms subject class VIII MTsN 10 Agam

This research is a qualitative research with a case study approach. There are two types of secondary and primary data to support this research. Data collection techniques using observation, interviews and documentation. The data analysis techniques use data collection, reduction, data presentation, and drawing conclusions. Meanwhile, to test the credibility of this study using triangulation. The results of the study show that 1) The principal's strategy in improving the noble character of students is by instilling religious values, doing good things, and always giving advice. 2) Noble morals of students, namely morals to Allah including the discipline of carrying out midday and midday prayers in congregation, fond of giving alms and morals to others is the discipline of adhering to school rules, having a caring and responsible soul. 3) The inhibiting factors are the lack of understanding of noble character, the lack of time to instill religious values, and association outside of school. While the supporting factors include the support of the madrasah head, good cooperation with fellow teachers, adequate infrastructure, parental support, and a good environment outside the school.

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.