Tidak bisa dipungkiri bahwa perkembangan label syariah pada dunia bisnis di Indonesia saat ini telah menjadi trend tersendiri. Hotel syariah adalah hotel yang penyediaan, pengadaan, produk dan fasilitas operasionalnya berdasarkan prinsip syariah islam. Penelitian ini bertujuan untuk mengetahui dan menganalisis kinerja keuangan Hotel Syariah "Al Badar" selama tahun 2014-2018 berdasarkan Net Profit Margin (NPM) dan Return On Asset (ROA). Penelitian ini dilakukan pada Hotel Syariah "Al Badar" di Kota Makassar. Metode analisis yang digunakan adalah metode analisa deskriptif kuantitatif. Hasil penelitian menunjukan bahwa Kinerja keuangan Hotel Syariah " Al Badar" selama kurun waktu 5 (lima) tahun (2014)(2015)(2016)(2017)(2018) berdasarkan Net Profit Margin (NPM) dinilai kurang. Hal ini berdasarkan hasil perhitungan rata-rata Net Profit Margin (NPM) sebesar 10,4%

The relationship between the basic values of the Quran in students life will be a reference to how students learn deeply and develop the knowledge gained. This was related to the core spiritual competencies that are expected to be possessed by students after completing one level of education in Aceh. The aim of this study was to produce student worksheets based on Islamic values in the Basic Laws of Chemical Calculation. Method of this research was R&D with the development model of ADDIE. The subjects of this study were students of class X IPA 3 of Inshafuddin Senior High School in Banda Aceh. Based on the results of the needs analysis, the students' worksheets based on Islamic values in the basic law of chemical calculations were needed. The results of the validation with an expert team that was equal to 89.4%, indicating that the student worksheets are possible to be tested. The positive responses of the questionnaire of students were obtained by 80.90%. Based on these results, it can be concluded that the development of students' worksheets was feasible.

The implementation of learning during the Covid-19 period has undergone a fundamental change from face-to-face learning to a bold learning system. This certainly affects the teacher's responsibility in carrying out these learning activities, including the Aqidah Akhlak subject teacher at MTsN 5 Pidie. The purpose of this study was to find out the responsibilities of moral aqidah teachers in implementing learning during the Covid-19 pandemic at MTsN 5 Pidie, implementing the responsibilities of moral aqidah teachers in carrying out learning during the Covid-19 period and teacher obstacles in implementing the responsibilities of learning moral aqidah during the Covid-19 period. at MTs N 5 Pidie. This study uses a descriptive approach and type of research. The subjects of this study consisted of Aqidah Ahklak teachers and students. Data collection techniques were carried out by observation, interviews, questionnaires and documentation. Based on the results of the study, it can be seen that the form of responsibility of the Aqidah Akhlak teacher during the Covid-19 period at MTsN 5 Pidie is to increase student interest and perseverance in learning, complete professional assignments, motivate students to be active and enthusiastic about learning, carry out activities according to a predetermined schedule and learning outcomes. students at MTsN 5 Pidie. The implementation of teacher responsibilities in learning Aqidah Akhlak during the Covid-19 period at MTs N 5 Pidie provides motivation and encouragement for student learning during Covid-19, carries out learning activities according to the provisions of the Ministry of Education and Culture, shapes students' personalities in accordance with Islam, provides guidance and fostering the morals of students, both the morals of Allah SWT, the morals of fellow human beings and the morals of the surrounding environment. The teacher's obstacles in implementing the Aqidah Akhlak learning responsibilities during the Covid-19 period at MTs N 5 Pidie are limited learning facilities, the level of knowledge of Aqidah Akhlak teachers and students who are still minimal regarding learning applications, the difficulty of teachers in controlling students during learning and obstacles in evaluating evaluations.

Penelitian ini bertujuan untuk Analisis Sisa Hasil Usaha Koperasi Simpan Pinjam Berkat Cabang Antang Makassar Befor and Masa New Normal Pandemi Covid-19. Penelitian ini bersifat kuantitatif dan jenis penelitian ini jika ditinjau dari tujuan dan sifatnya adalah studi deskriptif. Hasil dari penelitian ini menunjukan bahwa; Berdasarkan metode analisis vertikal, neraca Koperasi Simpan Pinjam Berkat Cabang Antang Makassar Periode 30 Juni 2019 - 30 Juni 2020 menunjukkan hasil yang kurang baik. Aset-aset koperasi setiap tahunnya berfluktuasi, begitupun pada modal sendiri. Pada utang jangka panjangnya mengalami penurunan, yang berarti bahwa koperasi sudah mampu membayarkan utangnya dan sudah tidak lagi bergantung pada utang jangka panjang dalam menutupi kerugiannya. Kemudian, pada laporan sisa hasil usaha juga menunjukkan trend yang tidak baik. Dimana, setiap tahunnya sisa hasil usaha yang diperoleh koperasi mengalami penurunan.