This study aims to analyze the implementation of circular economy in Micro, Small, and Medium Enterprises (MSMEs) in the Food & Beverage (F&B) sector. The focus of the research is on the implementation of circular economy practices that include waste management, use of sustainable raw materials, environmentally friendly packaging, energy and water efficiency, and food waste reduction strategies. The research method used a descriptive quantitative approach with a research instrument in the form of a questionnaire distributed through Google Form.

The purpose of this study is to determine the effect of zakat on poverty reduction in Indonesia. This study uses one dependent variable, namely poverty and one independent variable, zakat. The research method used is a quantitative method with a simple linear regression model. The data source used is secondary data obtained from the official BPS website, namely www.bps.go.id and BAZNAN www.baznas.go.id. Data analysis techniques use classical assumption tests (normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests), T statistical tests, and linear regression tests. The results of this study indicate that zakat has a significant effect and has a negative effect on poverty in Indonesia, where zakat has an effect of 31.36% on poverty in Indonesia while the remaining 68.64% is explained by variables outside the model

Zakat as one of the main pillars of Islamic economics has great potential in eradicating poverty, especially in North Sumatra, Indonesia, which has a fairly high poverty rate. However, the realization of zakat only reached 6.4% of the total national potential in 2023, indicating obstacles in distribution. This study aims to analyze the optimization of zakat distribution through the transformation of Islamic banking business processes as a poverty alleviation strategy. The research method used is qualitative with a literature study approach, which examines theories, concepts, and previous findings descriptively and analytically. The results of the study show that digital transformation, such as the integration of mustahik data and the digitization of payment systems, increases the efficiency of zakat distribution. In addition, the synergy between Islamic banks and zakat institutions (LAZ) creates a significant social impact, such as increasing mustahik income by up to 45%. The main obstacles identified include low digital literacy and limited technological infrastructure. Suggested solutions include digital literacy education, provision of technological infrastructure, and the use of blockchain technology to increase transparency and efficiency. This study provides practical implications for zakat managers, Islamic banking, and policy makers in supporting community empowerment through zakat as part of achieving the Sustainable Development Goals (SDGs).

The Boba Beverage business was established with the aim of meeting the public demand for boba drinks that are currently popular. Boba is a tapioca ball that is often the filling of bubble tea drinks. To achieve its vision and mission, Estela Boba needs the right strategy to increase sales and compete with other boba beverage companies that have entered the market. The purpose of this study is to analyze the strategies used by Estela Boba in increasing sales through the use of modern technology. The research method used is a qualitative method with interview and observation techniques. The data sources used are primary data and secondary data. The final result of the research is that there are several strategies used while running the “es te la” business.

The issue of nazir waqf, which is still traditional-consumptive due to lack of knowledge about waqf and poor human resources, is one of the obstacles in the implementation of waqf legislation. The problem of naziran will be discussed in this article, along with its definition, tupoksi, professional nazir standards, challenges, and solutions. The findings of this study lead to the conclusion that morality, management, and business, along with other additional information and insights, are necessary for professional nazirs. Professional Nazirs also need to have human skills, technical abilities, and interpersonal skills. Other challenges include expertise, coaching, recruitment, incentives, competencies, and supervision. In addition, the paradigm shift and the existence of Nazir are some of the solutions that can be applied, such as associations, the establishment of Nazir schools, and the improvement of Nazir welfare. The guidance and supervision of Nazir Waqf is carried out by the Minister and the Indonesian Waqf Board, with the aim of improving professionalism and ethics in the management of waqf. Improving the quality of professional nazir is expected to have an impact on increasing the productivity of waqf assets, increasing public trust, and making a real contribution to economic and social development.

The history and development of waqf in Islam is a reflection of the deep social, humanitarian and religious values in Islamic teachings. Over the course of its history, waqf has become one of the main pillars of Islamic civilization, making a significant contribution to the development of education, health, culture and social services throughout the Muslim world. This research uses a descriptive method with a qualitative approach based on data sources from literature studies and observations. The aim of this research is to provide information regarding the history and development of waqf. The results of the research explain that waqf already existed during the time of the Prophet and then during the time of Khulafaur Rasyidin, the Islamic Dynasties. As well as the development of the waqf era in various countries.

This study aims to determine the effect of the Management and Utilization of Zakat Funds on Mustahik Income Levels at BAZNAS of North Sumatra Province partially and simultaneously. This study uses a quantitative research method with an associative approach. The data collection technique used a questionnaire as well as the population and sample in this study as many as 48 people who received zakat funds at BAZNAS of North Sumatra Province using a saturated sampling technique. Data were analyzed using multiple linear regression method. The results of the research based on partial hypothesis testing show that the Zakat Fund Management variable has a negative and not significant effect on Mustahik's Income Level, with a value of -0.938 <2.0141. While the variable Utilization of Zakat Funds has a positive effect on Mustahik's Income Level, with a value of 2.822 > 2.0141. The results of the simultaneous hypothesis test show that the Management and Utilization of Zakat Funds has a significant effect on Mustahik's Income Level at BAZNAS of North Sumatra Province, with a value of 4.143 > 3.20.

The purpose of this study is the result of research to find out how effective the revenue from land and building tax in Kotapinang sub-district is at the regional revenue management agency for South Labuhanbatu Regency and to find out how the efforts made by the Kotapinang regional government in increasing land and building tax revenue. This study uses a qualitative method with a descriptive approach. In this study the authors conducted interviews with companies. And using two data, namely primary and secondary data. The results showed that the amount of land and building tax revenue in Kotapinang District at the South Labuhanbatu Regency Revenue Management Agency in 2018 was 23%, 2019 was 18%, 2020 was 21%, and 2021 was 32%. Efforts made by the Kotapinang regional government in increasing land and building tax revenues are by conducting outreach to taxpayers about the importance of paying taxes with the aim of growing taxpayer self-awareness to pay taxes. In addition, creating an e-tax application that can be accessed using a smartphone to make it easier for taxpayers to pay taxes.

Penelitian ini bertujuan untuk mengetahui bagaimana Pengaruh Pengetahuan dan Kesadaran Pegawai Negeri Sipil IAIN Padangsidimpuan Terhadap Pelaksanaan Zakat Profesi. Adapun jenis penelitian yang digunakan yaitu penelitian kuantitatif dengan pendekatan asosiatif. Data yang digunakan yaitu data primer menggunakan alat pengumpul data berupa kuesioner dengan jumlah sampel sebanyak 142 pegawai negeri sipil. Analisis data yang digunakan berupa analisis regresi linear berganda dengan menggunakan aplikasi IBM SPSS 24. Hasil dalam penenlitian ini menyatakan bahwa pengetahuan memiliki pengaruh yang signifikan dan positif terhadap pelaksanaan zakat profesi dengan nilai signifikan sebesar 0,002. Dan kesadaran memiliki pengaruh yang signifikan dan positif terhadap pelaksanaan zakat profesi dengan nilai signifikan sebesar 0,000. Pada uji F simultan menunjukkan bahwa variabel pegetahuan dan kesadaran pegawai negeri sipil IAIN Padangsidimpuan berpengaruh secara bersama-sama terhadap pelaksanaan zakat profesi dengan nilai signifikan sebesar 0,000. Besarnya pengaruh pengetahuan dan kesadaran terhadap pelaksanaan zakat profesi pada uji R Squere sebesar 45,1%, sedangkan 54,9% lainnya dipengaruhi oleh variabel lain diluar penenlitian ini.