bluuebunny/crossref_metadata_2025 huggingface dataset:
The Effect of Counseling on Dairy Milk Management on The Knowledge and Attitudes of Working Mothers
Authors: Amilia Rizkia , Andaruni Nurul Qamariah Rista , Lestari Cahaya Indah , Makmun Indriyani
Published: September 2022

Based on data from the United Nations Children's Fund (UNICEF) in 2012, only 39% of babies under the age of 6 months receive exclusive breastfeeding worldwide. Riskesdas data in 2013 stated that the success of exclusive breastfeeding was only 54.3%. The coverage of exclusive breastfeeding can be increased if puerperal mothers, especially those who work, can apply dairy milk management. The purpose of this study is to analyze the effect of counseling on dairy breast milk management on the knowledge and attitudes of working mothers in the work area of the Karang Pule Health Center in Mataram City. This research is a pre-experimental design with a one-group pretest-posttest research design. The samples in this study were 30 samples with purposive sampling technique. The data were measured with questionnaires and analyzed using the Wilcoxon Match Pairs Test. The results of this study were that there was a difference in the average level of maternal knowledge of 2.48 and a difference in the average attitude of working mothers of breastfeeding of 24.29 with a p-value of 0.001 which means that there was a significant difference in the knowledge and attitudes of working mothers before and after being given counseling. The conclusion in this study is that there is an influence of counseling on the knowledge and attitudes of mothers working before and after being given counseling on dairy milk management. The suggestion from this study is expected to increase the knowledge and attitudes of working mothers about good dairy milk management so that it can be applied directly
Cannabis Nomenclature: Perceptions and Preferences Among Women of Reproductive Age
Authors: Skelton Kara , Donahue Erin
Published: September 2022

Background: Cannabis use among women of reproductive age has been rapidly increasing over the past decade in the United States (US). Effective communication about risks of cannabis use is essential for preventing adverse health effects. However, prevention efforts, including public health messaging and clinician-directed communication often interchange the terms marijuana and cannabis. Few studies have examined how women perceive cannabis terminology to guide the development of cannabis prevention efforts. Methods: In April of 2021, we recruited women of reproductive age (18-40 years) for an online survey. We collected sociodemographic information and asked women about their knowledge of and attitudes towards cannabis, including perceptions of cannabis terminology. We used descriptive statistics and chi-squared tests to examine variations in cannabis terminology perceptions and preferences across sociodemographic characteristics and state-level cannabis policies. Results: Our sample (N=166) consisted of predominantly low-income (52.63%), white (77.19%) women, of whom 58.9% were currently pregnant or pregnant within the last 2 years. About 23.49% of women perceived the word marijuana to reference the smoked form of the plant only (e.g., joint). Although not statistically significant, more women residing in states where recreational cannabis was legal were more likely to report this perception (26.56%) compared to women residing in states yet to legalize cannabis (21.57%). Overall, most women (62.42%) preferred that the term, cannabis should be used when referencing THC-containing products. Conclusions: Future cannabis prevention efforts should consider these findings when designing interventions and public health campaigns to address cannabis use among women of reproductive age, including pregnant women.
Medical Cannabis Use Among Adults Who Report Non-Medical Use of Prescription Opioids for Pain Relief
Authors: Lopez-Quintero Catalina , Falise Alyssa , Cury James , Sharma Vinita , Terry Ellen , Wang Yan , Cook Robert
Published: September 2022

Objectives: This study uses a nationally representative sample of adults to investigate racial-ethnic differences in reasons for cannabis use among those reporting past 12-month misuse of prescription opioids for pain relief. Methods: Data from the 2015-2019 National Surveys on Drug Use and Health were used to study 3,093 adults 18 to 49 years old reporting past 12-month pain-related prescription pain reliever (opioid) misuse. Logistic regressions assessed the association between past 12-month cannabis use – (non medical vs. any medical) – and multiple socio-demographic, psycho-social and drug use correlates. NSDUH analysis weights were applied to accommodate for the sampling design. Results: Half of individuals who reported misuse of prescription opioids for pain relief used cannabis in the past 12-months. In this sample of cannabis users, 87.6% (95%CI = 86.1, 88.9) used non-medically, and 12.4 (95%CI = 11.1, 13.9) used for both medical and recreational reasons. Individuals with past 12 months diagnosis of opioid use disorder were 1.8 (95%CI = 1.29, 2.63) times as likely to be medical cannabis users compared to those without a disorder. Conclusions: The findings indicate that medical cannabis might be an alternative for nearly one in eight individuals misusing pain relievers to alleviate their pain, primarily those with an opioid use disorder. Despite increased rates of cannabis use among males and non-Hispanic Whites in the general population, no gender or racial-ethnic differences were found in the selected sample. Future studies should investigate simultaneous use and the analgesic effects of co-use in this sample.
Effect of hyperbaric oxygen treatment on skin elasticity in irradiated patients
Authors:   Department of Surgery/Hyperbaric Medicine, Amsterdam University Medical Centre, Location AMC, Amsterdam, The Netherlands, Pandey Karan , Teguh David N ,   Department of Surgery/Hyperbaric Medicine, Amsterdam University Medical Centre, Location AMC, Amsterdam, The Netherlands, van Hulst Robert A ,   Department of Surgery/Hyperbaric Medicine, Amsterdam University Medical Centre, Location AMC, Amsterdam, The Netherlands,   Department of Anesthesiology, Amsterdam University Medical Center, Location AMC, Amsterdam, The Netherlands
Published: September 2022

Background: Hyperbaric oxygen treatment (HBOT) is often used in an attempt to reverse/treat late radiation-induced tissue fibrosis (LRITF). This study aimed to quantify the effects on skin elasticity. Methods: Skin retraction time was used as a marker of skin elasticity in 13 irradiated breast cancer patients. The measurements were carried out on the affected side as well as the unaffected/healthy side at a mirrored location. Readings were taken at the start and end of HBOT (mean 43 sessions, 80 min at 243 kPa). Results: Patient age ranged from 39-70 years. All patients underwent surgical lumpectomy and radiotherapy prior to undergoing HBOT. The mean time between radiotherapy and HBOT was 70 months. Seven of the 13 patients underwent chemotherapy. Mean irradiated skin retraction time improved from 417 (SD 158) pre-HBOT to 171 (24) msec post-HBOT (P < 0.001). Mean pre-HBOT retraction time in the non-irradiated skin was 143 (20) msec and did not change. Conclusions: This promising pilot study that suggests that HBOT may improve skin elasticity in patients with LRITF.
Zeit meines Lebens. Was war und noch ist
Authors: Schlaffer Hannelore
Published: September 2022

Die Verteilung des Geistes auf die Geschlechter war nach dem Zweiten Weltkrieg in Westdeutschland klar geregelt. Männer sprachen und schrieben mit Aplomb über Literatur und Kunst, Philosophie und Politik, Frauen durften ihnen zuhören und sie bewundern. Wie konnte eine junge Frau, in eine Familie von Sportlern geboren, unter diesen Bedingungen zu einer prägenden Intellektuellen der Bundesrepublik werden? Hannelore Schlaffer hat keine Autobiographie geschrieben, sondern Miniaturen, in denen die Wandlung der geistigen Physiognomie der Bundesrepublik exemplarisch aufscheint. Weshalb löste Tee den Kaffee als Modegetränk für Geistesarbeiter ab, nur um wieder vom Kaffee verdrängt zu werden? Wie ändert sich das Verhältnis zum Geld in einem intellektuellen »Dinks«-Haushalt? Was sagt die Architektur von Bibliotheken über die gesellschaftliche und eigene Wahrnehmung ihrer Nutzer aus? Eine alltagshistorische Bestandsaufnahme, die von der frühen Bundesrepublik bis in die Jetztzeit führt.
Analyzing the Factors Affecting Profit Distribution on Islamic Banking
Authors: Maryam Popon Siti
Published: September 2022

This research aims to analyze the internal and external factors that have a significant effect on Islamic bank profit distributions so that it can inform the formulation of Islamic bank strategies. The analytical method used is panel data regression. The selected model is Fixed Effect Model, then tested by t-test and f-test. All independent variables in the study simultaneously affect the dependent variable. Partially, there are internal factors that have a significant effect on the profit sharing, namely Main Operating Revenue (POU), Earning Asset based on Collectability (KAP), Financing to Deposit Ratio (FDR), Net Return (NI), Return on Equity (ROE), and the ratio of Operating Expenses to Operating Revenue (BOPO), while internal factors that do not have a significant influence are Depositor Funds (DPK) and Return on Assets (ROA). The external factors that have a significant influence are the conventional bank's 3-month deposit interest rate and inflation, while the external factor of BI rate does not have a significant influence on the profit-sharing of customers.
Indeks Saham Syariah Indonesia Saat Pandemi Covid’19
Authors: - Nurokhmawati , Pardi Pardi
Published: September 2022

This study aims to analyze the effect of Inflation, Rupiah/Dollar Exchange Rate, and Bank Indonesia Sharia Certificates on the Indonesian Sharia Stock Index for the period March 2017 to October 2020. The secondary time series data used are 44 data periods. The method of analysis with multiple linear regression and classical assumption test and hypothesis testing. The results show that the rupiah exchange rate has a significant effect on the Sharia Stock Index in Indonesia. Unlike the Indonesian Sharia Stock Index, it is not significantly affected by inflation and Bank Indonesia Sharia Certificates.

Keyword : Index, Sharia Stock, Covid’19 Pandemic
Optimalisasi Potensi Ekonomi Pesantren Melalui Usaha Ritel Pada Annuqayah Mini Market Guluk-Guluk Sumenep
Authors: Ithriyah Hana Al , Kamiliyah Nuril , Halimi Isti'anah
Published: September 2022

The high rate of poverty, unemployment, and the lack of employment opportunities are very crucial problems in Indonesia. The Indonesian economy is still facing serious basic problems. Relying on government performance and work programs alone will not be enough to solve this problem. It takes an institution or agency that helps to solve the problems of the Indonesian economy. Pesantren come to help developing and empowering the Indonesian economy. Currently, Pesantren is not only educational institutions, but can also actively contribute to the socio-economic life of the community. This is proven by the success of several retail businesses owned by pesantren. Besides being able to support the economy of the pesantren, the economic potential of the Pesantren through retail businesses can also help the economy of the surrounding community with the concept of community empowerment. Pesantren also benefit from the existence of learning media for students in entrepreneurship, both in terms of leadership, management, financial regulation, and so on. From these various advantages, the economic potential of Pesantren can be categorized as very useful and contribute in Indonesian economy. So it would be better if the pesantren economy was optimized in order to improve the national economy. This study seeks to reveal the economic potential of Pesantren through retail businesses in order to improve and develop the Indonesian economy. The optimization effort starts from the implementation of marketing strategies, including management of promotion, branding, physical evidence, and products. This is important to do because it has not been implemented in the AMM store. A company will progress and develop if it continues to make improvements and innovations. If not, then the company will not be able to compete and survive in the midst of an increasingly rapid market development. Improvements in management, strategy, and communication at the AMM Store should be done. This is important to do considering that they have not realized the implementation of management and marketing strategies to the fullest. In fact, the potential of the AMM store which is in the middle of a large Islamic boarding school is one of the potential market shares.
Analisis Hukum Islam Terhadap Transaksi Jual Beli Cincin Beserta Batunya di Toko Emas Sami Purworejo
Authors: Muhajir Muhajir , Sahlan Sahlan , Setiawan Arief
Published: September 2022

Buying and selling gold and gemstones is a lot happening in every gold shop, because one of the ways someone invests for the future is to buy gold. In this discussion, the author aims to review the practice of buying and selling rings and their stones at the Sami Gold Shop Jl. Ahmad Dahlan 168 Purworejo District. The writing of this thesis uses qualitative research using a normative approach, namely approaching investment problems with Islamic law. The research method used is field research (Field Research) in order to obtain data obtained from the field. Based on the results of this study it can be concluded that the implementation of buying and selling gold and gemstones at the Sami Gold Shop Jl Kh Ahmad Dahlan 168 Purworejo is not legal under Islamic law, because it is detrimental to one of the parties, gharar and also the seller does not want to know because the buyer does not agree. by selling like that to the detriment of the buyer.

Keyword : Gold Buying and Selling, Jewelry, Islamic Law
Standardization of Companies and The Islamic Business Environment in Indonesia
Authors: Ahyani Hisam , Putra Haris Maiza , Slamet Memet , Mutmainah Naeli
Published: September 2022

Talking about Islamic business is closely related to mu'amalah (economy) which is based on Islamic law. Understanding of sharia companies and the current business environment is very necessary for Muslim business actors to support their understanding of sharia companies and the sharia business environment in accordance with sharia principles including noble moral values such as morals (fair, honest, trustworthy, professional, transparent, and ethical). honest), al-amin/amanah, avoiding the words "haram" and dzalim), these are the basic principles in carrying out business practices for Muslim entrepreneurs. This study aims to reveal and analyze related to Standardization of Companies and the Sharia Business Environment in Indonesia and the Urgency of Choosing Companies and the Sharia Business Environment in Indonesia?. The method in this study uses a library research method with the main sources from books, journals and the internet as well as other literature on Corporate Standardization and the Islamic Business Environment in Indonesia. The results showed that Islamic companies are companies that have obtained a halal certificate from the LPH (Halal Guarantee Agency) from the Indonesian Ulema Council, with various categories including; 1) Have a certificate of Halal Assurance Certificate (SJH); 2) Obtain “A” status in all listed facilities; 3) Perform timely renewal (register to CEROL-SS23000 three months in advance and finish no later than the previous validity period); 4) There were no weaknesses during the audit for the last four years (not the result of improvement of weaknesses). Therefore, the embodiment in creating an Islamic Business Environment that needs to be emphasized is Islamic business ethics itself, such as improving service to consumers, providing adequate company places/locations, superior facilities and so on.
The Role Sharia Fintech Support Sustanaible Development Goals Program (SDGs)
Authors: Trimulato Trimulato , Nafis M. Cholil , Amalia Euis
Published: September 2022

Abstract

Islamic finance products are increasingly varied, including the presence of shariah fintech. The development of sharia fintech has a role in supporting the Sustainable Development Goals (SDGs. This study aims to determine the development of sharia fintech, and to determine the role sharia fintech in supporting the SDGs program. This type of research is literature study with the nature of the research is qualitative. This study uses descriptive qualitative data analysis techniques. The results of this study indicate the development sharia fintech assets in December 2020 amounting to 74,677,072,107, growing to reach 47.53 percent, with the number of sharia fintech lending actors 10. Types of sharia fintech are peer to peer landing (P2P), payment instruments, and crowdfunding. Sharia fintech has a role in supporting the SGDS program on several objectives, especially related to the economy, such as decent work and economic growth, poverty reduction, hunger reduction, and the realization of prosperity.
Analisis Strategi Bersaing Usaha Mikro Kecil dan Menengah (UMKM) di Masa Pandemi Covid-19 Dalam Perspektif Etika Bisnis Islam (Studi Pada Pelaku UMKM Keripik Pisang di Jl. ZA. Pagar Alam)
Authors: Anita Siska Yuli
Published: September 2022

This study aims to find out how the competitive strategy that can be carried out by banana chip UMKM is and to find out how to compete with banana chips UMKM based on the perspective of Islamic business ethics. This type of research is field research, using data collection methods in the form of observation, documentation and literature study. The number of samples is 32 respondents. Using SWOT analysis (Strength, Weaknes, Opportunity, Threat) as an analysis tool. The results of the research on banana chips UMKM at the UMKM Center Jl Z.A Pagar Alam Bandar Lampung City have the potential to continue to grow. With the results from the SWOT diagram which is in quadrant I, namely an aggressive strategy so that it can be carried out by UMKM chips in the midst of the covid-19 pandemic, namely with internal strengths that take advantage of existing opportunities. Strengths that can be utilized during the current pandemic are the products offered by UMKM actors who are already well-known in the community. In addition, the chips UMKM business owners also have strategies that are in accordance with Islamic business ethics, namely amanah, fatonah, tabligh and shiddiq.
Faktor Penentu Gaya Hidup Halal Generasi Z di Sumatera Utara
Authors: Lubis Rini Hayati , Izzah Nurul
Published: September 2022

The increasing number of Muslim populations throughout the world has resulted in an increasing level of demand for halal products. Currently there is a shift in lifestyle towards a halal lifestyle. This phenomenon is growing, especially during the COVID-19 pandemic that has hit the whole world. The pandemic demands that people prioritize health by paying more attention to a healthy and hygienic lifestyle. The application of the halal lifestyle has spread throughout the world, not only in Muslim countries but also non-Muslim countries. Its development can be seen in various sectors such as food, beverage, fashion, pharmaceutical, finance and other sectors. The population of Indonesia, which is the largest Muslim majority, is currently dominated by Generation Z. Generation Z, which tends to be literate in information technology, affects the lifestyle that is applied in everyday life. Several studies have stated that Generation Z has not been fully consistent in implementing a halal lifestyle. In choosing products for consumption, they do not always pay attention to the existence of the product's halal label. This is due to the assumption that products produced by Muslims are guaranteed to be halal without having to be accompanied by a halal label on the product. The purpose of this study is to determine the determinants that influence the halal lifestyle of Generation Z in North Sumatra. This study is a quantitative study using primary data obtained by distributing online questionnaires. The number of respondents as many as 445 who are Generation Z in North Sumatra. Research data is processed using Smart PLS. The results showed that the variables of experience, personality, perception, motives and culture influenced the halal lifestyle. Meanwhile, family factors, social environment, and demographics do not affect the lifestyle of Generation Z in North Sumatra. The halal industry needs to continue to be developed to provide Muslim consumers with more diverse choices in determining the products and services to be consumed.
Zakat dan PeranannyaA Dalam Menanggulangi Pelacuran
Authors: M Fadhli Abdullah , Mubarok Faisol
Published: September 2022

Abstract

Based on religious perspective, prostitution is evil and an act of sin. Many worries arise due to the existence of prostitution, in addition to create unrest in the community, prostitution is also worried about the spread of disease due to deviant sex. Economic underdevelopment is the dominant factor that driving prostitution. Therefore we need an instrument that can prevent and suppress prostitution itself, one of which is zakat.

This study aims to determine the relationship between zakat and prostitution (PSK) and how the role of zakat in reducing the rate of prostitution. The method used in this study is a qualitative descriptive method to provide an overview of the effectiveness of zakat in preventing and suppressing the rate of prostitution. The data in this study were obtained through observations, interviews, and the author's search results on related references, both through digital and non-digital sources.

The results of this study indicated that zakat is an instrument that is proven to be able to prevent and reduce the rate of prostitution through the provision of facilities and infrastructure for prostitutes, increase productivity, and increase their income.
Industri Pariwisata Halal: Pendorong Inovasi Untuk Halalpreneurs
Authors: Azizuddin Imam , 'Ainulyaqin Muhammad Hamdan
Published: September 2022

This paper describes halal tourism with various practices that have been carried out in the halal industry. This halal industry practice can provide opportunities for halal entrepreneurship in a reciprocal relationship with halal tourism. Presents halal tourism literature to define halal travel and provides an overview of opportunities for developing halal entrepreneurs to innovate halal products to provide more competitive results according to Sharia. This paper also provides new prospects for Halal Entrepreneurs that can enable them to start new businesses in the Halal tourism industry. This study contributes theoretically and practically in halal tourism and halal entrepreneurship. These findings can provide assistance to tourism actors, Halal entrepreneurs to promote Halal tourism products and services to meet the needs of Muslim tourists.
Purchase Intention to Actual Purchasing of Halal Cosmetics in Indonesian Young Adults in The Covid-19 Pandemic
Authors: Nastiti Dwi , Fakhrurozi Moh , Pratama Aditya
Published: September 2022

The Covid-19 outbreak initially had an impact on public health and began to penetrate the economy. Almost all industries were affected which caused many layoffs to occur. The cosmetic industry has become an anomaly, the Ministry of Industry pointed out, there has been an increase in online transactions for cosmetic products by up to 80 percent during this pandemic. This study aims to analyze several variables that can increase actual purchases during the Covid-19 pandemic on halal cosmetic products. Several variables that are thought to influence the actual purchase are perceived behavioral control, attitudes, and purchase intentions. This study uses a quantitative method with a population of young adult consumers who use cosmetics in Indonesia, with a sample of 400 respondents, with non-probability quota sampling, and a questionnaire with 14 question indicators. The data analysis used is SEM-PLS analysis using SmartPLS 3.3.3. The results show that the perceived behavioral and attitude control variables affect purchase intention, while the subjective norm variable does not affect purchase intention. Purchase intention has a significant effect on actual purchases during the Covid-19 pandemic. The results of this study show that the perceived behavioral and attitude control variables have a significant effect on purchase intention, while the subjective norm variable does not affect purchase intention. This study also shows that purchase intention has a significant influence on actual purchases during the Covid-19 pandemic. The results of this study show that the perceived behavioral and attitude control variables have a significant effect on purchase intention, while the subjective norm variable does not affect purchase intention. This study also shows that purchase intention has a significant influence on actual purchases during the Covid-19 pandemic.
Implementasi Dana Ta’awun pada KSPPS Kota Padang Masa Pandemi Covid-19
Authors: Afriyanti Afriyanti , Ulyadi Ulyadi
Published: September 2022

Currently, the assets of Padang City KSPPS have reached Rp. 45,351,000,000 (June Balance Sheet Report KSPPS Padang City Government: 2020). The condition of the Covid-19 pandemic is a continuous problem, which has an impact on various sectors of life. The more concerning impact is on small communities who have micro businesses. Researchers are interested in studying more deeply how the principle of mutual assistance (ta'awun) is applied to the Padang City KSPPS during the Covid-19 pandemic. The implementation of the principle of mutual assistance can be seen in the management of ta'awun funds paid by participants on a regular basis. Ta'awun funds were collected with the aim of helping fellow participants who were stricken by disaster. The research is qualitative and field research. The method used is descriptive method. The implementation of ta'awun funds at the Padang City KSPPS during the covid-19 pandemic has not been implemented properly, because there are no rules or SOPs from the KSPPS Pemko itself in its implementation. However, the board and managers can make their own policies in implementing the ta'awun funds to be realized for members who experience disasters such as death, illness and others, both before the pandemic period and during the COVID-19 pandemic. The suitability of the implementation of the principle of ta'awun in Islam in the form of infaq does not contain an element of injustice, its designation is clear. The additional mandatory infaq in the financing contract is made separately in writing, so that there can be more clarity in the transaction between the two parties.
Influence of Intellectual Capital, Profit Sharing Ratio and Zakat Performance Ratio on Financial Performance of Sharia Commercial Banks in Indonesia 2015-2019 Periods
Authors: Purwati Purwati
Published: September 2022

Abstract

The purpose of this study is to analyze the effects of intellectual capital, profit-sharing ratio, and zakat performance ratio on the financial performance of Islamic Commercial Bank of Indonesia during the 2015-2019 research period. The independent variables are intellectual capital (IC), profit sharing ratio (PSR) and zakat performance ratio (ZPR), the dependent variable, are measured using a financial performance and expressed by ROA. This study uses panel regression validated with data processing using eviews 10. The results show that IC has a positive and significant impact on the financial performance of Islamic Commercial Bank of Indonesia during the period 2015-2019. It is expressed as a probability value of 0.0004 < 0.05 for the t-statistic. PSR has no significant effect on the financial performance of Islamic Commercial Banks in Indonesia for the 2015-2019 period. This is indicated by the result of probability value of t-statistic 0.1628 > 0.05. ZPR does not significantly affect the financial performance of Islamic Commercial Bank of Indonesia during the period 2015-2019. It is expressed as the value of the statistical probability t 0.0980 > 0.05. IC, PSR and ZPR together have a positive and significant impact on the financial performance of Islamic Commercial Bank of Indonesia during the period 2015-2019. This is a statistical probability F 0.000038 < 5% (0.05).

Keywords: Intellectual Capital, Profit Sharing Ratio, Zakat Performance Ratio, Return on Assets, Islamic Commercial Bank
Manajemen Risiko dalam Upaya Resiko Muzakki dan Mustahiq pada lembaga MPZ Citra Anak Sholeh
Authors: Mustofa Achmad Ali
Published: September 2022

At this time the population in the city of Surabaya is around 2.8 million people, the data comes from the Central Statistics Agency for the province of East Java. From these data, it becomes an opportunity for philanthropic institutions in the city of Surabaya. The fraud above is an obstacle to raising the reputation of the Amil zakat institution in Indonesia. The case above has added to the urgency in risk management that must be carried out by all BAZ and LAZ institutions so that this does not happen again. In this study, ERM Enterprise Risk Management was used through the COSO Committee Of Sponsoring of the treadway commission approach. The results of the risk assessment of muzakki and mustahiq MPZ Citra Anak Sholeh show that there are 11 risks that are indicated as low risk and eight risks that are moderate or in the medium stage. Risk data with a high opportunity and impact measure are muzakki who donate their zakat to more than one amil zakat institution. Risk Handling Muzakki and mustahiq MPZ Citra Anak Sholeh held a sharing discussion internally and externally with LAZ Yatim Mandiri. MPZ Citra Anak Sholeh identifies the problem, then makes anticipation regarding the risks that will occur. muzakki who donate their zakat to more than one amil zakat institution. According to the leadership of the MPZ institution, it is necessary to identify the reasons why the muzakki donated to the two institutions, so that it is known specifically what strategy will be made to attract the muzakki.
The Effect of Financial Ratios on Sharia Stock Prices in Companies in the LQ45 Index 2020-2021
Authors: Sudarman Ikbal , Diana Nana
Published: September 2022

This study examines the effect of Debt to Equity Ratio (DER), Net Profit Margin (NPM), Return on Equity (ROE) and Earning Per Share (EPS) on Sharia stock prices included in the LQ45 index. The LQ45 index was chosen because it is a stock that has a high level of liquidity and market capitalization, and it is supported by very good company fundamentals. The method used is a quantitative method. The data used in this study is secondary data taken from the official website of the Indonesian stock exchange. The sample in this study was 30 companies from the 2020-2021 period. The results of the study show that DER, NPM, ROE and EPS simultaneously have a significant effect on Islamic stock prices with F value of 10,765 and R Square of 0.539 or 53.9%. Partially, DER, NPM and ROE have no significant effect on Sharia Stock Prices with a sig. (0.245; 0.291; 0.094). EPS partially has significant effect on Sharia Stock Price with a sig. (0.00).
Determinan Kepatuhan Berzakat di Masa Pandemi dengan Tingkat Pemahaman sebagai variabel Intervening
Authors: Prasaja Mukti , Susilaningsih Nunung , Novitasari Riski , Andriani Nabila , Yunanto Ferdy
Published: September 2022

The potential of zakat in Indonesia is still much unrealized, but the increase in zakat acquisition from year to year needs to be appreciated. Moreover, at the end of 2019 precisely in December there was an outbreak of covid 19 in China. This increase is certainly caused by many factors ranging from the performance of Zakat Institutions and increased public understanding of the importance and obligations of Zakat as a Muslim. This study used zakat service quality variables, altruism as independent variables, the level of understanding for intervening variables and the compliance rate of its dependent variables. The research method uses questionnaires with data analysis using the path method. The results altruism had no influence on the compliance of paying zakat while the service variable of zakat institutions had an influence on the compliance of paying zakat. Meanwhile, the level of understanding has an influence on the compliance of paying zakat. For indirect influence of intervening variables indicate for altruism to zakat compliance the value is higher when passing the level of understanding whereas the service quality variable is higher value when directly to the level of compliance rather than having to go through the level of understanding
Pendampingan Perpajakan Bagi Pelaku UMKM Berbasis Syariah Melalui Edukasi Video Digital
Authors: Rahmawati Yunaita , Dwijayanto Arik
Published: September 2022

The Directorate General of Taxes routinely carries out various outreach activities like education and several government non-structural institutions that provide tax assistance for sharia-based Micro, Small, and Medium Enterprises (UMKM). This education and assistance are carried out by understanding the basic concepts of taxation, rights, and obligations for sharia-based UMKM owners. This education and assistance utilize the sophistication of information technology, one of which is through video and the use of applications. The purpose of this research is to find out how education and tax assistance through videos and applications can be carried out for sharia-based UMKM actors. This study used qualitative methods to facilitate data collection; observations and interviews were carried out. This study indicates that social media is the most appropriate method to convey information and has a strong persuasion power in today's society. In contrast, a video is a place for audio-visual learning that is easier to understand and understand as well as digital applications make it easier for the public to make payment systems and record taxes for sharia-based UMKM actors.
Penerapan Maslahah Mursalah dalam Pengeolaan Zakat Profesi pada BAZNAS Kabupaten Tuban
Authors: Patih Husnama
Published: September 2022

In line with the development of the era, creates more type of professions. Teacher, docter, police, journalist and pilot are renown professions. Those professions are top nomination for job seeker to gets appropriate income. However, in their salary there are right of others, as in islamic laws for kinds of proffesion on holy Quran as well as hadith.

Every professions for example farmers and their farms, salesmans and their goods, herdsmans and their shepherds, has obligation to fulfill zakat base on the count. The ancient time there is nothing standard count for management profession zakat and zakat management unit. Zakat management unit is not only collect zakat but also manage and distribute zakat. The presence of baznas in every districts helps society to collect and to distribute zakat, include profession zakat. Baznas of Tuban district has collected most of ZIS funds in east java 2019 through their programs. Those programs run with take into consederation of maslahah mursalah both of collect and distribute, no exception with profession zakat.
Pengembangan Penerapan Praktek dan Teori Akuntansi Syariah di Indonesia
Authors: Sitorus Anggi Pratiwi , Siregar Saparuddin Siregar
Published: September 2022

Perkembangan praktik akuntansi di Indonesia diwarnai oleh praktik akuntansi yang berdasarkan pada nilai islam, yang dikenal sebagai akuntansi syariah. Konsep syariah dalam akuntansi merupakan refleksi dari ajaran islam yang menyentuh seluruh aspek kehidupan manusia, termasuk dalam konsep ekonomi, dan akuntansi. Perkembangan akuntansi syariah merupakan bagian dari dinamika perkembangan teori akuntansi sesuai dengan kondisi sosial masyarakat indonesia yang sebagian besar adalah penduduk yang beragama islam. Konsekuensi logis dari kondisi sosial ini adalah kesediaan pemerintah untuk mengakomodir konsep akuntansi yang sesuai dengan kondisi masyarakat islam, yaitu konsep akuntansi dilihat dari sudut pandang islami. Teori akuntansi syariah diperlukan dalam sistem akuntansi untuk memisahkan antara transaksi yang halal dan haram. Dimana pengetahun dan pemahaman yang benar terkait teori akuntansi syariah akan mendorong perkembangan akuntansi menuju praktik akuntansi yang sesuai dengan prinsip-prinsip syariah.
Strategi Digital Fundraising Dalam Penghimpunan Dana Zakat: Studi Kasus Lembaga Amil Zakat Global Zakat
Authors: Mulyono Sujanu Harto , Ayuniyyah Qurroh , Ibdalsyah Ibdalsyah
Published: September 2022

This study analyzes the digital fundraising strategy in collecting zakat at the Global Zakat Amil Zakat Institute. The purpose of this study is to determine the digital fundraising strategy used by LAZ Global Zakat in supporting the collection of zakat funds and to formulate a digital fundraising strategy at LAZ Global Zakat. This study uses descriptive research methods with quantitative and qualitative study approaches. A case study approach to analyzing digital fundraising strategies in collecting zakat funds using SWOT Matrix analysis (Strengths, Weaknesses, Opportunities, Threats) and IE Matrix (Internal-External Matrix) and determining strategy using Quantitative Strategic Planning Matrix (QSPM). From these results, an implementation strategy is proposed. The results of this study are the digital fundraising strategy used by LAZ Global Zakat using two methods, namely organic (unpaid) and paid (paid). Digital fundraising strategies, both organic and paid, direct muzaki or prospective muzaki to the crowdfunding platform as a direct payment medium. Meanwhile, the formulation of the digital fundraising strategy for LAZ Global Zakat is to continue to use advertisements on the crowdfunding platform to offer zakat programs, collaborate with public figures or influencers to offer a joint ZIS program, create a ZIS program based on community preferences and improve automated answering applications related to zakat consultations that work 24 hours.

Keywords: strategy, digital fundraising, zaka, global zakat
Food Safety and Halal Issues in Food Aggregator Applications: “A Consumer's Point of View”
Authors: Ramadhani Khairunisa
Published: September 2022

Food delivery services are developing significantly, especially during the COVID-19 pandemic. Food aggregator application is one of the online systems which enables customers to order delivery food from several food providers. This application was made as a simple app to make it easy to use by customers. In addition, it also makes it easier for food producers to sell their products. However, it has its limitation in which the consumers do not know the safety and halal status of the products offered in this application. This research aimed to understand the consumers' perceptions of the food's safety and halal status in this food delivery system. This descriptive-qualitative research was held in January - February in DIY through in-depth interviews using an online meeting platform. The results showed that the consumers believe that the products sold in the aggregator application are safe and halal. The consumer's choice and trust depended on the restaurant's rating, products' photos, and their taste. In the product's safety context, the consumers justified the product quality from its packaging. As for the halal label of the product, the consumers believe that the product is halal if there is no information that these products contain non-halal ingredients
Strategi Pengelolaan dan Pengembangan Pariwisata Dalam Meningkatkan Pendapatan Masyarakat Mandailing Natal Perspektif Ekonomi Islam Dengan Pendekatan QSPM
Authors: Nasution Nurul Hasanah , Batubara Maryam , Arif Muhammad
Published: September 2022

Mandailng Natal regency is one of the parisiwata sectors that have the potential to be managed, developed and socialized to the wider community. There are 150 tourist destinations in almost every district. The results of the review found that about 65 percent of tourist attractions in Mandailing Natal Regency have not been managed properly. Attractions that have the potential to attract more visitors if developed with a good strategy. The purpose of the study is to analyze tourism management and development strategies in increasing community income in Mandailing Natal Regency. This study uses descriptive qualitative methods, data collected by conducting interviews and dissemination of quantoners and then the data that has been collected is analyzed using QSPM analysis. The results of the study are, the right strategy applied based on QSPM analysis related to four analyses is to increase the conscious socialization of tourism to the community, improve the quality of tourism
Analysis of Non-Halal Drug Use in the Perspective of Maqashid Syariah
Authors: Hehanussa Umi Kalsum
Published: September 2022

Indonesia is one of the largest island countries and the largest Muslim population in the world. This is related to the consumption of pharmaceutical supplies, especially the consumption of drugs. The use of drugs to improve the quality of health not only ensures safety, quality, and efficacy but also must be available halal guarantees on the product. This research aims to find out how the study of sharia maqashid related to the use of non-halal drugs. This research method uses this type of reseach library research with data collection methods obtained from various sources of articles and journals reviewed. The results showed that the use of non-halal drugs are drugs that are not in accordance with the provisions of Islamic sharia, whose way of manufacture and materials are not in accordance with Islamic sharia, and are not recommended for consumption by Muslims. In terms of Maqashid al-Syariah, it is very clear that the use of such non-halal drugs can be used with the consideration that maintaining the soul to avoid deadly diseases falls into the level of dharuriyyah / primer.
Pengaruh Sukuk To Equity Ratio, Current Ratio, Debt To Equity Ratio dan Size Terhadap Profitabilitas Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2018
Authors: Suhaidi Muhammad
Published: September 2022

The company's profitability can be interpreted as a prospect or future, many factors can affect the level of profitability of a company, so companies are required to make efforts to obtain maximum profit. One indicator of the company's profitability can be seen from the return on assets of the company itself. The factors in question that can affect the company's profitability include the company's ability to carry out financing, meet its short-term debt, the company's ability in capital structure policies and how the company utilizes all its assets. Based on the above background, this study was conducted to examine and examine the effect of sukuk to equity ratio, current ratio, debt to equity ratio and size on the profitability of companies listed on the Indonesia Stock Exchange in 2013-2018. The source of data in this study comes from secondary data. The data collection technique uses documentation studies in the form of statistics on the development of companies that issue sukuk ijarah and data published by the Indonesia Stock Exchange and the Financial Services Authority. While the data analysis technique in this study used multiple linear regression analysis techniques. The results showed that the simultaneous issuance of Sukuk Ijarah, Current Rastio, Debt To Equity Ratio and size had a positive and significant impact on company profitability. As for partially, first, the issuance of sukuk ijarah has a positive influence on the company's profitability. Second, the Current Ratio has no effect on the company's profitability. Third, the Debt To Equity Ratio has no effect on profitability. Fourth, Size has a significant positive effect on company profitability.
Studi Literatur Model Penerapan Wakaf Pada Organisasi Pengelola Wakaf Di Indonesia
Authors: Zainur Zainur , Soemitra Andri
Published: September 2022

Wakaf yang dilaksanakan diorganisasi memilki peranan penting dalam suatu negara, untuk memobilisasi dan mendistribusikan dana public, untuk mendapatkan suatu hasil yang baik maka harus dikelola dengan baik dan model yang bervariasi dalam berbagai macam jenis wakaf yang ada diindonesia.Tujuan dari penelitian ini adalah untuk mengetahui model yang telah dilaksnakan oleh lembaga pengelola wakaf di Indonesia dan mengetahui akan kelebihan dan kekurangan model yang sudah dilaksanakan. Lembaga pengelola wakaf yang ada di Indonesia memiliki bermacam-macam model yang dapat diterapkan dengan melihat kondisi, peluang, konsumen dan program yang ditawarkan dalam organisasi tersebut, salah satu model baruan yang dapat dikembangkan di lembaga pengelola wakaf yang ada di Indonesia adalah bisnis model canvas. Metodelogi yang digunakan dalam penelitian ini adalah dengan literature review dengan menggunakan content analysis.
Pengaruh Pengetahuan Akuntansi, Kecerdasan Emosional, Religiusitas, Penghargaan Finansial dan Pertimbangan Pasar Kerja Terhadap Minat Berkarir Sebagai Akuntan Publik
Authors: Dewi Siti Nurbuana , Pravitasari Dyah
Published: September 2022

The accuracy of determining and choosing a career is an important point in human life, in-depth knowledge of a career must be applied, such as providing understanding for prospective workforce. One of the candidates for the workforce is economics graduates, including those from the Islamic accounting department. The object in this research was Islamic accounting student of UIN Sayyid Ali Rahmatullah Tulungagung. This study aims to examine the effect of accounting knowledge, emotional intelligence, religiosity, financial rewards and labor market considerations on interest in a career as a public accountant in Islamic accounting students at UIN Sayyid Ali Rahmatullah Tulungagung. The research method used is multiple linear regression. The results showed that accounting knowledge and emotional intelligence had no significant effect, while religiosity, financial rewards and labor market considerations had a significant effect on career interest as a public accountant in Islamic accounting students at UIN Sayyid Ali Rahmatullah Tulungagung.
MEMAHAMI PERILAKU KONSUMEN MUSLIM SEBELUM DAN SELAMA MASA PANDEMI COVID-19
Authors: Romadhona Thithit , Perdhana Mirwan Surya
Published: September 2022

Based on a preliminary study that the author conducted through direct interviews with people who act as financial regulators in a family regarding changes in purchasing during the covid-19 pandemic, it shows that perceptions and buying behavior vary. Further research on the impact of the COVID-19 pandemic on changes in consumer buying behavior towards attitude taking in deciding to buy an item or service. This needs to be done because Indonesia is a country that does not enforce a lockdown so that this condition will lead to different behavior from conditions that occur abroad. The purpose of this study is to analyze changes in consumer buying behavior in Indonesia towards the basic needs of goods and services during the covid-19 pandemic in Indonesia and the factors that play a role in determining consumer purchasing decisions in Indonesia for basic goods and services before and during the covid-19 pandemic. Samples were taken using purposive sampling technique with a total of 30 consumers. Data analysis using structural equation modeling. Based on the results of the study, changes in consumer buying behavior in Indonesia towards the basic needs of goods and services during the Covid-19 pandemic in Indonesia were in the shift from offline buying patterns to online, as well as a shift from purchasing products purchased during the Covid-19 pandemic which switched from Posts for traveling activities, shopping for clothing needs and tertiary needs switch to health products such as hand sanitizers, vitamins and masks, as well as data quotas that support work from home activities and learning activities for those who already have school-age children. Factors that play a role in determining the purchase decision are the convenience, competitive prices and quality of health products.

Keywords: consumer behavior, pandemic, Covid-19., Muslim