Lembaga Keuangan merupakan lembaga yang memiliki peran penting dalam mengelolah dana umat. entah itu berbentu koperasi atau perbankan Syariah, keduanya sama-sama menyediakan berbagai macam produk yang ditawarkan kepada umat. mulai dari Produk Pembiayaan/Pinjaman hingga Tabungan/simpanan dengan berbagai macam Variannya dan masih banyak Lagi tawaran Produk Dari lembaga Keuangan Syariah. Pada Kesempatan Kali ini Penulis akan mengkaji salah satu produk pembiyaan lembaga keuangan syariah yaitu Pelayanan Berbasis Jamaah (LASISMA) tanpa jaminan. Adapun tujuan dari penelitian ini adalah untuk menganalisis penerapan manajemen risiko pembiayaan berbasis jamaah pada Koperasi Simpan Pinjam Pembiayaan Syariah di BMT NU Cabang Kalibaru Banyuwangi. Penelitian ini menggunakan penelitian kualitatif deskriptif untuk menjawab permasalahan yang terjadi dengan mendeskripsikan atau menggambarkan data yang telah terkumpul. Hasil penelitian pada BMT NU Cabang Kalibaru Banyuwangi telah menerapkan manajemen risiko dalam pembiayaan Lasisma dengan menggunakan 3C yaitu Character, capacity, dan juga condition of economic.

The purpose of this study was aimed at determining the difference between Indonesian allophones and Sundanese. in Indonesian, allophones are often associated with variations in the pronunciation of consonants and vowels, while in Sundanese these variations can include word forms and intonation patterns. The method used in this study uses qualitative methods by investigating the differences between Indonesian allophones and Sundanese so as to produce concrete data. Such as differences in vowel phonemes and consonant phonemes between Indonesian and Sundanese, differences in consonant allophones and vowel allophones, differences in the use of certain sounds, differences in intonation patterns and accents. With this research, it can produce data that can distinguish between Indonesian allophones and Sundanese allophones

Pondasi merupakan elemen yang sangat penting dalam suatu bangunan. Namun, pondasi juga rentan mengalami penurunan. Penurunan pondasi dapat berdampak pada struktur utama bangunan. Pada dasarnya, penurunan pondasi terjadi ketika pondasi tersebut menanggung beban struktur di atasnya. Penurunan pondasi harus dipertimbangkan saat tahap perencanaan proyek konstruksi agar tidak melebihi batas izin yang telah ditetapkan. Tujuan dari penulisan ini adalah untuk mengidentifikasi kapasitas daya dukung pondasi dan pergerakan tanah yang terjadi. Jenis pondasi yang digunakan dalam Proyek Pembangunan Instalasi Pengolahan Air Kawasan Industri Terpadu Batang adalah pondasi pancang. Data dikumpulkan menggunakan data sekunder, termasuk gambar dan laporan investigasi tanah. Perhitungan beban pada struktur dilakukan dengan menggunakan program SAP2000, menghasilkan gaya aksial sebesar 5006,996 kN, gaya geser sebesar 4,979 kN, momen dalam arah X sebesar 72,7124 kN/m, dan momen dalam arah Y sebesar 322,0355 kN/m. Kapasitas daya dukung ultimit pondasi tiang tunggal adalah 4791,44 kN, sementara kapasitas daya dukung ultimit pondasi tiang kelompok adalah 5971,998 kN. Penurunan pondasi tiang tunggal dan tiang kelompok adalah 13,573 mm dan 30,350 mm, secara berturut-turut. Penurunan pondasi yang terjadi dianggap aman karena nilainya lebih rendah dari batas izin yang diizinkan

This study aims to examine and understand more deeply the existence of the role of PAI teachers in developing students' self-control in order to be able to regulate and direct and counteract all forms of behavior that have the potential to bring negative currents that are at odds with the standards of ethical and moral norms in establishing socialized interactions so that they are agile in predicting well at any time obstacle factors arise affecting unwanted intrusive behavior to be faced and align themselves psychologically and physically in actual conditions with the availability of supporting elements in providing understanding of knowledge, appreciation and experience so that students become adolescents who continue to develop in terms of faith and devotion. This research uses a qualitative approach of case study type by involving PAI teachers, 8th grade students and school principals as key informants.Data was gathered through observation, interviews, and documentation. The results showed that efforts in the role of Islamic religious education teachers to develop student self-control through revamping the seating model of innovative learning group discussions, educating with exemplary values, inviting active communication, providing motivation and appreciation, fostering and guiding with a disciplined attitude and establishing cooperation with the principal through giving responsibility to students and providing personal guidance services by utilizing the availability of adequate facilities and infrastructure and the principal's participation in optimizing religious activities through the cooperation of parents in monthly meeting activities to anticipate students who are difficult to work with and lack of parental attention and affection and the influence of mass media is expected to foster good self-control in self-implementation and daily life.

This research aims to: (1) determine and analyze the simultaneous influence of competency and career development on employee performance at PT. , (3) To find out and analyze which variables have a dominant influence on employee performance at PT. In this research, the type of research uses a quantitative approach, the sample is 31 people, data collection uses questionnaires and data documentation. Meanwhile, the analysis uses descriptive analysis and inferential analysis. Descriptive analysis to determine the high or low levels of the observed variables with the help of data processing using the SPSS program and inferential analysis using multiple linearity regression statistics. The research results show that: (1) Competency and career development variables simultaneously influence employee performance, because the Fcount = 24.089 > Ftable = 3.34; (2) Competency variable value tcount= 2.683 > ttable = 2.048 in sig. =0.12. there is a significant influence between competency on employee performance, (3) Career development variable value t = 2.578 > ttable = 2.048 on sig. = 0.15, there is a significant influence between career development on employee performance, (4) the competency variable has a dominant influence on employee performance, because the standard value of the competency beta coefficient = 0.440 > the standard beta coefficient of career development = 0.422.

ABSTRACT
This study aims to find out about the quality of accounting information at BAZNAS Jambi City and what are the obstacles in implementing the quality of accounting information at BAZNAS Jambi City in managing BAZNAS financial reports in terms of PSAK 109. The type of this research is qualitative research, namely the field research method. documentation and interviews. In collecting the data, the researcher involved several staff of BAZNAS Jambi City. Based on the results of the study indicate that the general obstacle in the application of SIA at BAZNAS Jambi city is constrained in Human Resources because the number of employees is very limited, besides that the problem of educational background that is not in accordance with the field of work taken will affect the quality of accounting information in the presentation of the report. Finance.
 
 
 

 
This research discusses the development and implementation of a Reorder Point (ROP) information system in the context of inventory management. ROP is a critical method for optimizing merchandise inventory, avoiding stock shortages, and minimizing inventory costs. The aim of this research is to design and implement an information system that allows companies to calculate and monitor ROP efficiently. The research methodology includes user needs analysis, software development, and system testing in real environments. The research results show that the ROP information system can help companies improve inventory control accuracy, reduce costs, and improve customer service. This research also identifies challenges in implementing ROP information systems and provides insight into how to overcome these obstacles. In an era of competitive business, the ability to respond quickly to changes in demand and delivery is the key to success. A sophisticated Reorder Point information system gives companies a competitive advantage by optimizing inventory levels and avoiding excess or shortage of stock that can be detrimental to the company. Additionally, by integrating data from various aspects of supply chain management, the system provides better visibility into company operations, enabling more timely decisions and accurate information. Therefore, the results of this study indicate that the ROP information system is a valuable asset in efficient inventory management and helps companies to remain relevant and sustainable in a dynamic business environment. In conclusion, ROP information systems are a valuable tool in efficient inventory management and contribute to the success of a company's supply chain.

This research uses qualitative methodology to analyze brand perception and customer service quality at Kentucky Fried Chicken (KFC) restaurants. A literature review was used to obtain data. The results of this study show that KFC's brand image, particularly with regard to the taste and quality of its products, can influence the way customers perceive the restaurant. Customers also value responsiveness and consistency in service quality to have a positive experience. Without using direct interviews, this research provides in-depth insight into the things that influence customer impressions of service quality conditions at Kentucky Fried Chicken (KFC), knowing the effect of brand perception and service quality and on company sustainability on KFC, and this research can be used for marketing plans for the fast food industry and the growth of new companies. The objectives of this study are: to determine the condition of brand perception at Kentucky Fried Chicken (KFC), knowing Kentucky Fried Chicken (KFC).

Penelitian ini bertujuan untuk menjelaskan implementasi pelatihan penggunaan website informasi bagi tenaga pendidik di Brainfor Islamic School. Pelatihan ini dirancang untuk meningkatkan pemahaman dan keterampilan teknis dalam memanfaatkan website sebagai alat efektif dalam mendukung pembelajaran dan pengelolaan informasi di sekolah. Metode pelatihan meliputi penyampaian teori, demonstrasi praktis, dan sesi interaktif di mana peserta dapat berlatih langsung. Evaluasi dilakukan untuk menilai efektivitas pelatihan berdasarkan peningkatan pemahaman dan penerapan praktik menggunakan website informasi. Hasil evaluasi menunjukkan peningkatan signifikan dalam pemahaman peserta tentang manfaat dan potensi website dalam konteks pendidikan Islam di Brainfor Islamic School. Diharapkan bahwa pelatihan ini akan membawa perubahan positif dalam meningkatkan efisiensi pengelolaan informasi, kualitas pembelajaran, dan interaksi antara stakeholder di Brainfor Islamic School. Kesimpulannya, pelatihan penggunaan website informasi membuktikan efektif dalam meningkatkan penggunaan teknologi informasi di lingkungan pendidikan Islam.

Companies must struggle to survive and be the best, this encourages companies to use various strategies and innovations to prevent bankruptcy in the laws of law there are gaps that can be utilized by taxpayers to reduce the tax burden that must be paid. One of them is tax avoidance. The purpose of this study is to determine the effect and explain profitability, leverage on tax avoidance with sales growth as moderation variables in consumer goods companies listed on the Indonesia Stock Exchange for 2020-2021. Types of research approaches are quantitative, with a population of 4 companies and 32 data samples The quarterly financial uses using purposive sampling for sample determination. Data analysis techniques conducted with descriptive statistical analysis, testing of panel data regression estimation models, classical assumption tests, multiple linear analysis, t-test, and moderation regression analysis. The results of this study were obtained that the partial profitability variable had a significant effect on tax avoidance and partially leverage had no significant effect on tax avoidance. The results of moderation regression analysis obtained by the results of sales growth instead of the moderation variable between profitability and leverage of tax avoidance.