No abstract

As known, Indonesia is a nation with the largerst Moslem society in the world. According to data issued by Bappenas, in 2020 the population of Indonesia is predicted about 271,066,400 people (Bappenas: 2018). 85 percent of this population (ca. 230.406.440 people) are Moslems. It shows the huge potential in the acceptance of zakat fund, as an obligation for a Moslem who has qualified in accordance with the provisions of Islam.            Since MDGs declared in 2000 (UNRC: 2008) which contains a commitment to accelerate human development and poverty alleviation (8 goals),  Indonesia has a strong commitment to achieve the MDGs targets became one of Indonesia’s main priorities. As a continuation of the MDGs program, in 2015, more than 190 world leaders committed to 17 Sustainable Development Goals (SDGs). In Indonesia, 17 SDGs are grouped into 4 part, one of them is poverty alleviation (UNDP Indonesia: 2018). One of the goals for poverty alleviation is explained with the goal number 8, that is decent work and economic growth. And one of the drivers the existence of decent work and economic growth is the growth of entrepreneurship activities.The growth of entrepreneurship can be implemented with the support of funds. One of them come from the distribution of zakat fund acceptance.            By terminology, zakat means a certain amount of property that is required by Allah SWT to be given to the mustahik mentioned in the Qur’an. Or it could also mean a certain amount of certain property given to a particular person (Solihin: 2010). There is a fund transfer from muzaki (zakat payer) to mustahik (zakat recipient).With the transfer of funds, there is an expectation that there will be a better life change for mustahik, so that in time they will be becomes muzaki.This activity is expected to occur continously, forming a circle of increasing goodness. And ultimately will improve society wellbeing.            To support this paper, the author use a qualitative methods with secondary datas and supported by Tawhidi String Relation (TSR) theory which includes the method of circular causation and IIE (interaction, integration and evolution) method. Keywords : zakat, entrepreneurship, poverty alleviation, SDGs, TSR

The purpose of writing this article is to find out how the Altman Z-Score discriminant analysis method has a simple role in conducting financial risk analysis. As an object, PT. Bank Tabungan Pensiunan Nasional Syariah (BTPN Syariah), Tbk. Selected by non-random sampling with purposive sampling technique through the website. PT. BTPN Syariah, Tbk. is one of a financial institution that has a role in Indonesia's economy. As an intermediary, PT BTPN Syariah, Tbk. can not avoid risks, both in the form of financial and non-financial risks. To deal with these risks, one important element is to improve its financial performance. One of the depictions of financial performance can be known from the value obtained by using the Altman Z-Score analysis. The data used in this study are secondary in the form of financial statements, which consist of the balance sheet and income statement. The time period taken as data is the period from 2014 to 2018. After each data is obtained and studied then analyzed by using the Altman Z-Score method. So it can be seen what level of risk PT. BTPN Syariah, Tbk. has, whether the low level of risk, grey area, or high level of risk. From the data analysis, it was found that the level of financial risk of PT. BTPN Syariah, Tbk. is in the low-risk level category. In other words, it describes the company that is not bankrupt. This is indicated by the acquisition value of Z-Score > 2.6 which is 5.7438 in 2014, 6.7326 in 2015, 6.9953 in 2016, 8.2041 in 2017, and 7.2012 in 2018.

The purpose of this article is to share about how important zakat fund which collected and distributed well, according to the rule based on Islam, in order to improve economic. The phenomena in South Sumatera shows unsycnchronized data between Gross Regional Domestic Product and poverty level. South Sumatera province is the top 11 rankings from34 provinces in Indonesia in terms of GRDP acquisition. But in reality, South Sumatera also the top 18 rankings from 34 provinces in Indonesia in terms of poverty level. This research will discuss the phenomena from society attitude with some factors that might influence, from the tawhidi perspective. Using primary data from 4 regencies and 1 city in South Sumatera and also supported by 2 factors (employment and income), thisresearch describe how are these 2 variables influence society attitude to pay zakat viewed from tawhidi perspective. The result of hypothesis test by using regression model shown that employment variable and income variable influence society attitude to pay zakat simultaneously and partially. With Tawhidi String Relation methode by induced these 2 variables with tetha (θ) will change the result in the good range.

This study aims to analyze how much change is experienced by vocational training participants in paving block construction materials on learning in attitudes, knowledge, general skills, and specific skills (outcomes). In addition, this analysis is also intended to determine how the effect of vocational training on paving block construction materials on the results of the changes obtained. The training was held on December 21-24, 2020, at the Faculty of Engineering, University of IBA Palembang. Forty participants attended the training. The data in this analysis were obtained through pre-test and post-test. These changes are described in 4 predicates using simple regression analysis: excellent, better, already good, and not good. The regression results showed that an average of 15.625% of the participants experienced an increase in results, an average of 76.25% of the participants obtained stable/stable results, and an average of 8.125%. Of the participants experienced a decrease in results. The analysis results found that training had an effect of 3.1% on participants' attitudes, 15.8% on participants' knowledge, 19.8% on general skills of participants, and 0.2% on specific skills of participants. The R-square value is not very influential because most of the participants are craftsmen who have experience making paving blocks. It takes a strategy of activities focused on goals and an activity strategy to improve the final result. Thus, the participants' primary objective is to become competent construction workers of infrastructure, road construction, and settlements construction infrastructure can be achieved. Keywords: vocational training, attitude change, knowledge, general skills and special skills   Abstrak Penelitian bertujuan memberikan solusi atas capaian pembelajaran (outcome) yang dicapai peserta setelah pelatihan vokasi tukang bahan bangunan paving blok. Pelatihan dilaksanakan 21-24 Desember 2020 di Fakultas Teknik Universitas IBA Palembang. Peserta berjumlah 40 orang, dan semuanya menjadi responden. Jawaban pre-test dan post-test, menunjukkan ada perubahan jumlah peserta terhadap capaian pembelajaran yaitu ; sikap, pengetahuan, keterampilan umum dan keterampilan khusus. Peserta dengan outcome meningkat 15,625%, yang tetap/stabil 76,25% dan peserta dengan outcome menurun 8,125%.  Jawaban tersebut diregresi juga untuk mengetahui pengaruh  pelatihan terhadap perubahan sikap, pengetahuan, keterampilan umum dan khusus. Hasilnya  menunjukkan ada perubahan sikap sebesar 3,1%, pengetahuan 15,8%, keterampilan umum 19,8% dan keterampilan khusus 0,2%. Pengaruh (R square) memang tidak begitu besar, namun begitu jelas bahwa pelatihan vokasi ada pengaruh  terhadap outcome peserta. Dibutuhkan strategi aktifitas terarah ke tujuan (goal directed activity) dan strategi aktifitas tujuan (goal activity) untuk meningkatkan outcome peserta pasca pelatihan, sehingga tujuan   menjadi tukang bahan bangunan untuk infrastruktur pembangunan  jalan dan  permukiman yang kompeten dapat tercapai.  Kata Kunci:  pelatihan vokasi, perubahan sikap, pengetahuan,keterampilan umum dan keterampilan khusus