Purpose - This research aims to determine the implementation of Indonesia Financial Accounting Standards (PSAK) 109 at the National Zakat Management Agency (Baznas) of West Kalimantan Province.Method - The research was conducted using a qualitative descriptive research method to describe events in the research field, in the form of reports and distribution of Zakat, Infaq and Shadaqah (ZIS) in 2017 and 2018, then compared with PSAK 109.   Result - The results showed that the implementation of PSAK 109 in the recognition and measurement section of Baznas in West Kalimantan Province can be stated in accordance with PSAK 109. Meanwhile, the implementation of PSAK 109 in the presentation, disclosure and component of financial statements in Baznas of West Kalimantan Province has not fully implemented PSAK 109 as a whole.Implication - The implication of this research is expected to help Baznas of West Kalimantan Province in implementing PSAK 109 so that public trust can increase in the management of ZIS funds.Originality - The uniqueness of this research compared to several previous researches can be seen from the object of research that was first conducted at Baznas of West Kalimantan Province and the research used the data in the last 2 years.

With all the potential capital God gave, it is believed that man will be able to carry out his duties well. Then it is normal for God to place man as ' masterpiece ' of His own universe.     In Shari'ah there is always a balance between the vertical and horizontal dimensions, the ideal and the realistic side, the constant doctrine (the Sabbath) and the Elastic (Murunah), the interests of the world and the Hereafter, the aspect of birth and the inner, interest of individuals and society, and Etc. The principle of benefit is no less important than the principle of balance. This remembers that it was the cause of the point-of-decline, the takeoff and the final goal in the formulation of a law (Maqashid Syari'ah). This research uses qualitative research methods by examining the Library Research related to the opinions of scholars ' followers of Imam Shafi'i on gender issues. Conclusion of the study: women have the same learning opportunities as men, both in material and learning methods, to achieve what is the essential goal of the education process. That is to achieve the perfection of the Insani that comes down to the self-approach (Taqarrub) to God and the realization of happiness in the world and the hereafter.

Desa memperoleh pelimpahan wewenang sejak tahun 2014 sejak adanya Undang Undang tentang desa. Adanya wewnang tersebut desa dapat melakukan pemungut pendapatan daerahnya untuk membiayai aktivitas kegiatan belanja daerahnya yang bertujuan untuk memajukan perekonomian masyarakat desa. Satu diantara desa yang memiliki tujuan tersebut yakni desa Parit Baru. Dalam mencapai tujuan tersebut, desa membentuk suatu badan usaha yang berdomisili di wilayahnya yang diberi nama  Badan Usaha Milik Desa Bintang Baru. Pemerintah desa mengontorkan dana penyertaan modal pada tahap awal pendiriannya di tahun 2019 hingga 2 tahun terakhir selanjutnya. PPM dilakukan melalui survei pemetaan masalah yang selanjutnya dilakukan pemecahan masalah dengan cara pengumpulan data perkembangan jumlah pelanggan serta pengeluaran dan pendapatan. Tujuan dilakukannya PPM ini yakni membuat rencana program kerja anggaran badan usaha milik desa Bintang Baru.

Research on market reactions to the phenomenon of The Day of Week Effect, Week Four Effect, Rogalsky Effect, and January Effect in several world capital markets finds different results. This study aims to determine the reaction of the Indonesian capital market before and during the Covid-19 pandemic which is associated with the phenomenon of the day of the week effect, week four effect, Rogalski effect, and January effect. by conducting a study of previous theoretical research, after that a survey was carried out to obtain data phenomena, classifying the closing daily JCI before and during the Covid-19 pandemic, calculating actual returns, calculating expected returns and abnormal returns, then classifying return or abnormal return data into 4 phenomena namely The Day of The Week Effect, Week Four Effect, Rogalsky Effect, and January Effect. For The Day of The Week Effect, return data is classified into Monday and non-Monday returns. For Week Four Effect, return data is classified into Monday week 1, 2, 3, and Monday week 4.5. For the Rogalsky Effect, return data are classified into Monday, April, and Monday non-April. For the January Effect, return data are classified into January 1st week and January 2nd week. Then do the Data Normality Test and Hypothesis Testing. This study produces empirical evidence that there is no phenomenon of the day of the week, week four effect, Rogalski effect, and January effect before and during the Covid-19 pandemic outbreak on the Indonesia Stock Exchange.

Abstrak: Penguasaan bahasa Arab sangat penting bagi para juru dakwah Islam, sebab sumber ajaran Agama Islam, yakni al Qur’an dan al Hadist menggunakan bahasa Arab. Demikian pula sebagian besar para ulama pewaris Nabi menulis kitab-kitab rujukan dengan lafadz bahasa Arab. Salah seorang ulama terkenal di Indonesia khususnya di dearah Kalimantan Barat yaitu Guru Haji Ismail Mundu termasuk salah satu yang menggunakan bahasa Arab dalam menulis beberapa karya monumentalnya. Beliau memilki kepribadian sebagai guru yang mumpuni sehingga memiliki banyak murid dan kemahirannya dalam penguasaan bahasa Arab tidak diragukan lagi. Selain itu beliau juga mendapat amanah sebagai mufti kerajaan Kubu, sehingga memiliki hubungan erat dengan penetapan fatwa dalam lingkup kekuasan kesultanan pada waktu itu. Beberapa karya ilmiyah ditulis dalam bahasa Arab dan menggunakan lafad Arab Melayu. Karya beliau meliputi kajian Islam dalam berbagai bidang baik aqidah, tauhid, tafsir dan hukum fiqih. Diantara karya tersebut antara lain Usul Tahqiq, Mukhtsarul Manan, Jadwal Nikah, tafsir al-Quran al-karim, Kitab Zikir Tauhidiyah, Majmu’ul mirasa dan Faidah Istighfar Raja. Kata Kunci: Dakwah; Islam; Bahasa Arab