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IMPLEMENTASI MANAJEMEN OPERASIONAL ZAKAT PRODUKTIF DALAM PERSPEKTIF EKONOMI ISLAM Widjanarko, Irsyad Kurniawan; Hafidz, Muhammad Bobby; Jalil, Muhammad; Baehaki, Ahmad
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 2, No 2 (2024): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v2i2.187

Abstract

The implementation of productive zakat operational management from an Islamic economic perspective has the aim of optimizing the potential of zakat in caring for mustahik so that it can provide sustainable improvement in their lives. The author uses the literature study research method in the research. Zakat has an important role as a potential source of funds to alleviate poverty and can be working capital for poor people to create employment opportunities, so that they can generate income and meet their living needs. From an Islamic economic perspective, zakat management involves the principles of justice, transparency and accountability which function to ensure zakat funds are right on target and provide a significant positive impact in eliminating poverty. Productive zakat funds are not funds that can be directly consumed by mustahik, but rather funds that can be used by mustahik to become entrepreneurs and improve their quality of life but can also provide support for the sustainability of mustahik's lives in the future until they turn into muzaki. This goal is in line with the aim of zakat as an instrument of fair redistribution of wealth, as well as being able to move the community's economy in accordance with sharia principles. Keywords : Islamic Economics, Management Strategy, Operational Management,  Productive Zakat
FINANCIAL STATEMENT ANALYSIS USING THE TREND ANALYSIS METHOD TO EVALUATE THE FINANCIAL PERFORMANCE OF PT PGN (PERSERO) TBK FOR THE PERIOD 2018–2022 Jalil, Muhammad; Sandra; Taufik kurahman; winda suriyati; Yuli Wardani Putri
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 3 No. 1 (2025): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v3i1.59

Abstract

This research is motivated by the fluctuating financial performance of PT PGN (Persero) Tbk as reflected in its income statements during the 2018–2022 period. As a company operating in the energy sector, PT PGN faces challenges related to operational costs and government-regulated industrial gas pricing. The purpose of this study is to evaluate the company’s financial trends by analyzing key components of its income statement, including net revenue, gross profit, and operating income. The study employs a descriptive quantitative method with trend analysis applied to secondary data obtained from annual financial statements. The goal is to observe the financial movement patterns across the five-year period. The results indicate that the company’s revenue and profit figures have fluctuated significantly. Declines in certain years were due to high gas procurement costs and reduced consumption from industrial clients, while improvements in other years suggest successful cost management. Despite these fluctuations, the company maintained its operational viability. It is concluded that trend analysis is a valuable tool in assessing a company’s financial health and can inform strategic decision-making by management.
UJI BEBERAPA VARIETAS UNGGUL BARU PADI DI ACEH BESAR Leubainyak, Kautsar; Firdaus, Firdaus; Jalil, Muhammad
Agros Journal of Agriculture Science Vol 25, No 4 (2023): edisi Oktober
Publisher : Fakultas Pertanian, Universitas Janabadra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37159/jpa.v25i4.3564

Abstract

New superior varieties are one of the factors that play an important role in increasing agricultural production. The purpose of the test was to test several new superior varieties of rice in Aceh Besar assessment conducted in the farmers' land of Aneuk Glee Village, Indrapuri Subdistrict, Aceh Besar Regency in July until completion. The study was conducted experimentally using a nonfactorial randomized group (RAK) design, consisting of three (3) varieties tested: V1 = Inpari 22, V2 = Inpari 30.V3 = Inpari 45. Observations are analyzed with correlation  analysis. The results showed that the Inpari 22 variety had a very strong association to the amount of grain (0.93) having a very strong level of joint intensity that correlated very markedly with the amount of grain it contained (0.98). Inpari 30 had the amount of grain (0.79) has a very strong level of association that correlates very noticeable with the amount of grain (0.69) and the results of the study Inpari 45 has a very strong level of grain association that correlates very markedly with the amount of grain contained (0.94). The Inpari 45 variety produces a high crop, the number of sapouts, the weight of 1000 grains and the highest productivity compared to the Varieties Inpari 22 and Inpari 30. Keywords: rice fields, adaptation tests, new superior varieties. INTISARIVarietas unggul baru merupakan salah satu faktor yang berperan penting dalam peningkatan produksi pertanian. Tujuan dilakukan pengujian adalah untuk menguji beberapa varietas unggul baru padi di Aceh Besar pengkajian dilaksanakan di lahan petani Desa Aneuk Glee, Kecamatan Indrapuri, Kabupaten Aceh Besar pada bulan Juli sampai selesai. Penelitian ini dilaksanakan secara eksperimen menggunakan rancangan acak kelompok  (RAK) nonfactorial, terdiri atas tiga (3) varietas yang diuji yaitu:V1 = Inpari 22 ,V2 = Inpari 30,V3 = Inpari 45. Pengamatan dianalisis dengan analisis korelasi. Hasil penelitian menunjukkan bahwa varietas Inpari 22 memiliki tingkat keeratan hubungan sangat kuat terhadap Jumlah gabah (0,93) memiliki tingkat keeratan hubungan sangat kuat yang berkorelasi sangat nyata dengan jumlah gabah berisi (0,98). Hasil penelitian Inpari 30 memiliki jumlah gabah (0,79) memiliki tingkat keeratan hubungan sangat kuat yang berkorelasi sangat nyata dengan jumlah gabah (0,69) dan hasil penelitian Inpari 45 memiliki jumlah gabah (0,94) memiliki tingkat keeratan hubungan sangat kuat yang berkorelasi sangat nyata dengan jumlah gabah berisi (0,94). Varietas Inpari 45 menghasilkan tinggi tanaman, jumlah anakan, berat 1000 butir dan produktivitas paling tinggi dibandingkan varietas Inpari 22 dan Inpari 30. Kata kunci:  padi sawah, uji adaptasi, varietas unggul baru.
Analisis Kesesuaian Pengembangan Agrowisata Durian (Durio Zibethinus Murr) di Desa Sarah Raya Kabupaten Aceh Jaya: Analysis of the Suitability of Durio Zibethinus Murr Agrotourism Development in Sarah Raya Village, Aceh Jaya District Izwar; Jalil, Muhammad; Irawan, Jekki; Putra, Iwandikasyah; Fajri, Maulidil
Jurnal Riset Perkebunan Vol. 5 No. 1 (2024): Jurnal Riset Perkebunan (JRP)
Publisher : Jurusan Budidaya Perkebunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jrp.5.1.34-44.2024

Abstract

Research on the analysis of the suitability of the durian agrotourism area will have a positive impact on the long-term plans of the local government and the community who are planning the Sarah Raya village area as the durian center of Aceh Jaya. This research was carried out in Sarah Raya Village, Pasie Raya District, Aceh Jaya Regency. The method used in this research is quantitative descriptive, aimed at describing findings and measurement data in the field systematically, factually and comprehensively. This research examines the feasibility and suitability of land in Sarah Raya Village for cultivating durian plants as well as the potential and support for developing durian agrotourism areas in Sarah Raya Village. Indicators and field observation results show an annual average temperature of 26.1 °C in 2021-2022, relative humidity of 80% in 2022, Andosol soil type, altitude of 200-600 m above sea level, and rainfall of 3175.9 mm in 2021-2022, while Ph is in a neutral position of 5-7, the results of these measurements show that Sarah Raya Village is very suitable as a durian agro-tourism area, apart from that the potential and community support for the development of agro-tourism in Sarah Raya Village is very positive. This can be seen from the average response of 71% of respondents who gave a positive response to the development of agro-tourism areas.
Design of a Drying Equipment Moringa Leaf with Utilizing Temperature Air Conditioning Condenser Masykur, Masykur; Saputra, Maidi; Munawir, Al; Pribadyo, Pribadyo; Jalil, Muhammad; Muzakir, Muzakir; Yuvenda, Dori; Setiawan, M. Yasep; Y, Fadhil
invotek Vol 23 No 2 (2023): INVOTEK: Jurnal Inovasi Vokasional dan Teknologi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/invotek.v23i2.1120

Abstract

This study conducted to get drying equipment a moringa leaf using air temperature from an air conditioning condenser. The first steps taken were collecting research literature, formulating problems, and design a drying equipment moringa leaf (moringa oleifera) using air temperature from an air conditioning condenser. Drying equipment tool made from plywood, wood, aluminum foil, styrofoam, and pipe channel to drying equipment. It works by utilizing air from the air conditioning condenser which is channeled through a pipe channel to drying equipment. The test was carried with modification intake channel to drying equipment without suction fan and using suction fan. Data collection is carried out every 30 minutes for 7 hours which starting from 10.00 AM to 05.00 PM. A sample of 800 grams of wet moringa leaf was placed on each drying rack. The result study without suction fan in the drying equipment show average temperature air from the condenser of 31.17 °C, average humidity of 68.8%, and a reduction in water content of moringa leaf of 35.5%. Meanwhile, the test using an air suction fan in the drying equipment was average temperature air from the condenser 34.10 °C, average humidity was 62.30% and the reduction in water content of moringa leaf was 40.8%. The drying rate of moringa leaf in the test using an exhaust fan is 0.0138 kg/hour, while the drying rate of moringa leaf in the test without using an exhaust fan is 0.01 kg/hour.
Cheap Smoke, Lives at Stake: Exposing the Weakness of Consumer Protection Against Illegal Cigarettes in Makassar jalil, muh; Jalil, muhammad; Handayani, Dwi; Rustan, Rustan
ADVANCED PRIVATE LEGAL INSIGHTS Vol. 1 No. 2 (2025): ADVANCES PRIVATE LEGAL INSIGHTS (APRIL)
Publisher : Faculty of Law, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56087/y9zvnv72

Abstract

Penelitian ini bertujuan Untuk mengetahui dan menganalisis perlindungan hukum terhadap konsumen dari peredaran rokok ilegal di Kota Makassar serta untuk mengetahui dan menganalisis upaya pemerintah dalam hal pencegahan peredaran rokok ilegal di Kota Makassar. Penelitian ini menggunakan penelitian hukum empiris, yang dimaksud dengan penelitian empiris adalah yakni suatu metode penelitian hukum yang berfungsi untuk melihat hukum dalam artian nyata dan meneliti bagaimana kerjanya hukum di lingkungan Masyarakat. Dengan penelitian tersebut, maka penulis dalam penyusunan penelitian ini lebih mengarahkan pada pengkajian fakta-fakta yang terdapat di lapangan terkait Perlindungan hukum konsumen terhadap konsumen peredaran rokok ilegal di Kota Makassar.Hasil Penelitian ini menunjukkan bahwa Perlindungan hukum terhadap konsumen rokok ilegal di Kota Makassar belum efektif karena rendahnya kesadaran konsumen, keterbatasan informasi dimana konsumen disini kurang  mengetahui tentang apa itu cukai dan bagaimana akibat mengomsumsi rokok yang tanpa cukai atau illegal, dan lemahnya implementasi Undang-Undang Perlindungan Konsumen. Konsumen memilih rokok ilegal karena harga murah tanpa memperhatikan risiko kesehatan, Upaya pemerintah melalui Bea Cukai telah dilakukan melalui penindakan dan edukasi, namun terkendala sumber daya, koordinasi, dan teknologi pengawasan.Rekomendasi penelitian Pemerintah dalam hal Bea Cukai Kota Makassar disarankan meningkatkan edukasi publik tentang risiko rokok ilegal, memperkuat pengawasan berbasis partisipasi masyarakat, serta meningkatkan koordinasi, sumber daya, dan pemanfaatan teknologi pengawasan untuk mendorong pencegahan peredaran rokok ilegal yang lebih efektif dan melindungi kesehatan masyarakat serta perekonomian negara. Abstract: This study aims to identify and analyze the legal protection of consumers against the circulation of illegal cigarettes in Makassar City and to examine government efforts in preventing the distribution of illegal cigarettes in Makassar City. This research employs an empirical legal research method, which examines law in its real context and analyzes how law operates within society. Accordingly, this study focuses on field facts related to consumer legal protection against the circulation of illegal cigarettes in Makassar City. The results of this study indicate that legal protection for consumers of illegal cigarettes in Makassar City has not been effective due to low consumer awareness, limited access to information—where consumers lack understanding of excise and the risks of consuming illegal cigarettes—and weak implementation of Consumer Protection Law. Consumers tend to choose illegal cigarettes because of their lower prices without considering the health risks; government efforts through the Customs and Excise Office have been carried out through enforcement and educational programs, but these efforts face obstacles in terms of limited resources, coordination, and surveillance technology. This study recommends that the Makassar Customs and Excise Office enhance public education regarding the risks of illegal cigarettes and strengthen community-based monitoring, and improve coordination, resources, and the use of surveillance technology to promote more effective prevention of illegal cigarette circulation and to protect public health and the national economy.