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This research aims to find out whether companies fall into the muzakki category in Islamic law. And to find out the basis of the company's zakat obligations according to Islamic law. This research was carried out using library research and paying attention to the field (Field Research). Literature study is a process of searching for various literature, the results of studies related to the research to be carried out. Literature study can be likened to a key that will open everything that can help solve research problems. The results of the research show that companies are included in the muzakki category in Islamic law, from the perspective of wealth that must be paid zakat, either as shakhshiyyah i'tibariyyah or as a substitute (representative) for shareholders. This is in accordance with Law of the Republic of Indonesia Number 38 of 1999 concerning Zakat Management, Law Number 23 of 2011 concerning Zakat Management, and the Compilation of Sharia Economic Law. And including the decision of the Third Indonesian Fatwa Commission Ijtima' Ulama in 2009. Wahbah Zuhaili is of the opinion that factories and exploration buildings do not have zakat. The zakat is only on annual profits if it reaches the nishab syar'i and completes one year. And from the point of view of the group that is obliged to pay zakat. Namely Muslim, independent, fully owned, sufficient haul, sufficient nisab. So, a company is not a bukallaf that is burdened with various obligations, including zakat obligations. That the basis for company zakat obligations according to Islamic law is qiyas. Because in general, in corporate zakat there are similarities between activities carried out by companies and commerce, namely by selling or trading the products of a company. And because a company is essentially a business unit whose activity is trading which can take the form of a firm, trading company, CV, cooperative, PT and so on. because it is seen as based on trading or commerce activities. Therefore, the nishab is the same as the nishab for trade zakat, namely 85 grams of gold.   Keywords: Zakat, Company, Islamic Law

Zakat is the fourth pillar of Islam that must be carried out by a Muslim who has been able to achieve the nisab that has been determined and the time of ownership has reached 1 haul. The legal basis regarding zakat is in the Al-Quran surah Al-Baqarah verse 110. The collection of zakat funds is carried out to help people in need, especially mustahik people who receive zakat. Through this research, it is hoped that it will be known how BAZNAS in Padang Lawas district carries out its duties as a zakat management institution and the extent to which BAZNAS has contributed to improving the economy of the Islamic community in the region. The results of this research can be an important input for BAZNAS and other related parties to continue to improve the effectiveness of zakat fund management and community economic empowerment. The results of this study indicate that the management of zakat funds in BAZNAS Padang Lawas district. It has 2 types of distribution of zakat funds, namely consumptive zakat and productive zakat where productive zakat has an economic program where BAZNAS provides business capital to Muslim communities who submit application proposals to the Padang Lawas district BAZNAS office to help improve the community's economy but lack the skills of mustahiq who receive zakat capital in developing their business so that they are given training for those who are really interested in running a business. In this way, it is hoped that it will reduce the failure of mustahik to receive business capital.

This istudy iaims ito ianalyze ithe icompany's ifinancial iperformance iusing ifinancial iratios, iamong iothers, iProfitability iRatios, iSolvency iRatios, iLiquidity iRatios, iand iActivity iRatios iat iPT, iIndofood iSukses iMakmur iTbk. iThose ilisted ion ithe iIndonesia iStock iExchange isamples itaken iwere ithe ifinancial istatements iof iPT. iIndofood iSukses iMakmur iTbk. iPeriod i2017-2021. iThe itype iof idata iused iin ithis iresearch iis iquantitative idata. iThe iresults iof ithis istudy ishow ithat ithe iprofitability iratio ias imeasured iby iReturn ion iassets i(ROA) iand iReturn ion iEquity i(ROE) ifor i2017-2021 iis iquite iefficient. iThe isolvency iratio imeasured iusing ithe iDebt ito iAsset iRatio i(DAR) iand ithe iDebt ito iEquity iRatio i(DER) ifor i2017-2021 iis isaid ito ibe ihealthy. iThe iliquidity iratio ias imeasured iusing ithe iCurrent iRatio i(CR) iand iQuick iRatio i(QR) iin i2017-2021 iis isaid ito ibe ivery igood. iThe iactivity iratios imeasured iusing iFixed iAssets iTurn iOver i(FATO) iand iTotal iAssets iTurn iOver i(TATO) iin i2017-2021 iare ivery ieffective.

Soil Transmitted Helminths are parasitic worms found in tropical and subtropical countries that can cause helminthic infections in humans through contact with eggs, parasite larvae spread through the soil. Detection of STH infection is carried out by sedimentation and flotation methods. Garbage carriers are vulnerable to STH infection because they work directly with garbage and are in a sanitary environment that is not clean. The purpose of the study was to determine the results of STH examination on the feces of waste transport officers in Tawangsari Village, Malang Regency. Type of Descriptive Analytical research, conducted in July 2023. The sampling technique uses Total Sampling of a sample of 8 respondents. The results of the sedimentation method found 2 heads of Ascaris lumbricoides, respondents A1, A2 (1tail), the flotation method was not found helmints. The sedimentation method found eggs of Ascaris lumbricoides respondents A1, A7(1 grain) and A2, A3(2 eggs). The flotation method found eggs of Ascaris lumbricoides respondents A2(5eggs), A3(2eggs) and A6(1eggs). The results of the pearson correlation test show a relationship between STH infection and personal hygiene, the use of PPE is 0.875 > 0.01 with a value of r = -0.67 meaning that there is no relationship between personal hygiene and the use of PPE with STH infection means better personal hygiene, the use of PPE while working does not require STH infection, the relationship between STH infection and Environmental Sanitation of 0.000 < 0.01 with a value of r = -1 means that there is a strong relationship inversely proportional between Environmental sanitation with STH infection in waste haulers, means that the better the environmental sanitation, the lower the risk level of STH.

This study aims to identify, analyze and mitigate the risks of work accidents at PT Dewa Ruci Agung. Occupational Health and Safety (K3) is very important to be implemented by every company. Prevention of work accidents can be done by knowing the existing risks, one of which is through the Hazard Identification, Risk Assessment and Determining Control (HIRADC) method. The data collection method used in this study uses primary and secondary data. From the results of the study it was found that there were 15 potential hazard risks including the Lifting Process of moving blocks/goods using a crane, the Cutting Process lifting material and placing it on the cutting machine, preparing the cutting machine, the Grinding Process lifting material and placing it in the grinding area, preparing grinding tools, Fitting Process and Working at Height plate installation process, Main Engine (ME) Overhaul Process, New metal seat removal process (ME) using manual tools, Removal process (ME) with Chain block, Cylinder liner (ME) removal process with chain block, Process Welding, Sandblasting and Painting Process, Zinc Anode Process, B3 Waste Disposal Process. Based on the results of the risk analysis, risk identification is then carried out using the HIRADC method which is most likely to reduce the level of risk severity. The risk identification proposed by the researcher is that it is recommended that every worker carrying out the task wear PPE in accordance with the provisions given by the company and the person in charge of the company's K3. So that unwanted events do not occur. Always check tools and Personal Protective Equipment (PPE) regarding their eligibility for worker safety.

This study aims to determine the concept of haul in the perspective of four schools of thought. This research is a type of qualitative research with library research methods. This study uses a normative language and juridical approach. The data are sourced from various literature explorers whose sources are journals, books and proceedings. Data analysis is used by tracing various literatures from articles, books, proceedings and other relevant, analyzing and drawing conclusions. The results of the study are that First, according to the agreement of the scholars, among them according to the four schools of thought that haul is not required for agricultural and fruit zakat. Second, the concept of expediting the payment of zakat before the haul during the pandemic, there is no difference among the four schools of thought, in fact what is wrong is the paradigm of society, the way of thinking, the way of understanding their knowledge is wrong, therefore there must be an effort to reshuffle the paradigm through reformulation of the zakat haul in the future. pandemic, namely the adjustment of the zakat haul during the pandemic.

PT Pelindo Multi Terminal is a subsidiary of the state-owned PT Pelabuhan Indonesia (Persero) which manages port business entities in the field of multipurpose terminal operations in Indonesia, such as liquid bulk, dry bulk, general cargo, and so on. PT Pelindo Multi Terminal / SPMT as the leading provider of non-container terminal services in Indonesia provides various services to service users. The services provided by SPMT include Stevedoring, Haulage, Receiving/Delivery, Stacking, Dock Services and Other Services. PT Pelindo Multi Terminal has a high commitment to implementing the principles of Good Corporate Governance (GCG) consistently and continuously. PT Pelindo Multi Terminal is responsible for loading and unloading activities at the port. Stevedoring Workers (TKBM) have an important role in achieving the performance of loading and unloading activities from the port to the ship and from the ship to the port. Loading and unloading workers are one part of the workforce that needs attention because the work process they carry out carries the risk of work accidents. Work safety issues are factors that must be taken into account when carrying out loading and unloading work at the port. To obtain data the author used the Field Research method together with employees of PT Pelindo Multi Terminal Belawan using interviews. The library research method is also used by reading books and research results related to the paper writer's object obtained from libraries and other trusted sources.