This study aims to explain the implementation practices of the distribution of zakat funds by Baznas for poor families in the city of Padang and also to determine the level of significance of the role of the distribution of zakat funds by Baznas to improve the welfare of poor families in the city of Padang. This research was carried out in BAZNAS Padang City. Therefore the author conducted a study to determine the extent of the implementation of information and communication technology used in the collection and distribution of zakat funds by BAZNAS Padang City. The study time is May-October 2018. This research is quantitative descriptive. The results of the study are: to support the operational activities of BAZNAS in Padang City, supported by information and communication technology (simple technology and using internet technology).

This research aims to understand the influence of satisfaction on the quality of services financing Mudharabah to loyalty the customers about the manner of Shariah bank. The Population of this research is customers of Mudharabah financing of Shariah bank in the Padang city, West Sumatera, Indonesia with the sample is 126 people. Data analysis technique uses statistics descriptive the frequency and the path analysis. The results show that 5 external variables namely satisfaction on the quality of services tangible dimension empathy, reliability, responsiveness, assurance influential significantly to loyalty to the bank customers shariah in the Padang city. Contributing on each satisfaction on the quality of services tangible dimension (11.81 %), empathy (15.55 %), reliability (23.48 %), responsiveness (22.60 %), and assurance (21.22 %) were recommended to bank about the manner of shariah bank in the city the Padang. They helps to raise and improving the quality of services financing Mudharabah particularly regarding to the from the parking lot, the number of ATM machine, concern at a venture customers, the accuracy of the schedule of distribution financing, order and long a queue, smooth bank-in and cash withdrawal, speed service and facilities for customers in conveyed any complaints to bank about the manner of Shariah bank.

Business people must provide accurate and relevant information and be free from fraud that will mislead other parties. To provide appropriate information for users of financial statements, the preparation of these financial statements must be prepared as well as possible according to accurate data based on applicable accounting rules. This study aims to analyze the effect of financial stability, external pressure, industry nature, rationalization, and capability on financial statement fraud. This study uses secondary data. The design used in this research is causal research. The research population was conducted on all manufacturing companies that went public and were active on the Indonesia Stock Exchange (IDX) during the 2015-2019 period. The sampling technique used the purposive sampling method. According to the sampling criteria, a total sample of 63 companies was obtained from the observations in this study. The results of this study prove that financial stability and rationalization affect financial statement fraud. Meanwhile, external pressure, the nature of the industry, and the capability do not affect fraudulent financial statements.

This research aims to formulate a strategy in an effort to increase and develop interest in tourist visits to the Twin Lake tourist attraction in West Sumatra. The uniqueness and renewal in this research is located in the object of study combined with using a qualitative approach and strategy formulation analysis tools namely SWOT analysis and QSPM (Quantitative Strategic Planning Matrix) to analyze internal and external factors and what strategies should be applied to improve and develop objects Twin Lake tourism in West Sumatra. The findings of this study found a number of evaluations and strategic recommendations, including the attractions of the Twin Lakes in West Sumatra have a very unique and special natural beauty that is rarely owned by other attractions. However, weak capital and local government support and the absence of foreign investors make the Twin Lakes Lake attractions in West Sumatra currently still in the criteria less desirable by tourists. West Sumatra Twin Lake tourism object is expected to be able to find investors - investors in efforts to improve and develop West Sumatra Twin Lake tourist attraction.