Hilsa shad Tenualosa ilishais of the indigenous fish species and the icon of the Labuhanbatu Regency, Indonesia. Presently, a very limited study was done in this species. Hence, the purpose of this study was to analyse the distribution and growth patterns based on the length-weight relationship of Hilsa shad T. ilishaon Bilah River, Labuhanbatu District, Sumatera Utara Province, Indonesia. Sampling was carried out for 3 months starting in February-April 2019 with the exploration method. Determination of sampling locations based on information from local fishermen. Analysis of distribution data used the Morisita index and growth patterns used the Linear Allometric Model (LAM). The analysis results of Hilsa shad distribution indicated that these fish were distributed in groups/clustered with the Morisita index value of 2.211-2.314. The growth pattern of the fish was negative allometric with a value of b3. Correlation analysis showed that DO was closely related to distribution (r2=0.661), meanwhile, light penetration was closely related to growth patterns (r2=0.914). It is concluded that the distribution of Hilsa shad fish in the Bilah River was in groups or clustered, with a negative allometric growth pattern. Keywords: Hilsa Shad, distribution, growth pattern, Tenualosa ilisha
Sistem Pengendalian internal diatur oleh peraturan pemerintah nomor 60 tahun 2008. Dengan adaya sistem pengendalian internal terhadap kualitas laporan keuagan akan menghasilkan laporan keungan yang berkualitas, sehingga akan meminimalisir terjadinya kesalahan dalam proses pencatatan laproan keuangan. Penelitian ini berusaha untuk mengidentifikasi dan menilai dampak pengendalian internal terhadap kualitas laporan keuangan di BPKD kota PematangSiantar. Lembaga ini telah membangun sistem pengendalian internal pelaporan keuangan yang efisien dan efektif. Sistem pencatatan pada BPKD Kota Pematangsiantar telah merapkan peraturan pemerintah No. 71 tahun 2010.
Zakat’s fund raising is currently far below its great potential in Indonesia which indicates the low of interest from the community to tithe. To increase the interest, the organization of Zakat Management created someinnovations to the management of zakat. This study aims to determine the innovations of zakat management which have been initiated by Dompet Dhuafa Waspada and to see how it affects the interest of tithe to Dompet Dhuafa. The sample are Professional Muzakki who pay zakat at LAZ Dompet Dhuafa Waspada. This study was a quantitative study, used data processing methods through SPSS 22. The results of the study showed that Dompet Dhuafa Waspada has made some innovations of collecting zakat method, its distribution program, its utilization and reporting system on management implementation. While the impact analysis found that the innovations of zakat management variables aff ected the variable interest to tithe with t count> t-table is 52.339> 1.66.
Zakat campaigns in Indonesia have utilized social media as a platform to address various zakat management problems. This research examines the message strategies used by zakat institutions in their campaigns on social media. Messages are an important component in the success of a campaign to influence the voluntary behavior of campaign targets. The message strategy theory applied in this study refers to Tafesse and Wien, including informational, transformational, and interactional messages. This research uses a quantitative approach, employing muzakki zakat in Dompet Dhuafa Waspada, North Sumatra, as the respondents. Data analysis technique used the SEM-PLS approach with SmartPLS 4.0 software. The research results show that the informational and transformational variables had a significant effect on the decision to pay zakat. Meanwhile, the interactional variables had no significant effect on the decision to pay zakat. Therefore, the role of message strategy in zakat campaigns on social media is important to increase zakat fundraising.
Fish in the river are <em>mubahah </em>goods that do not belong to anyone so that everyone can have them perfectly (<em>milk at-tamm</em>) by hunting them (<em>ishthiyad</em>). However, in the <em>lubuk larangan</em> case, local villagers forbade people from anywhere to hunt fish at that location, with any fishing gear, for a certain period. They also release fish seeds there and then ask for some payment when harvesting the forbidden river for those who want to hunt fish. This article aims to describe the problems in the <em>lubuk larangan</em> case related to the practice of <em>muamalah </em>jurisprudence using qualitative methods with a <em>fiqh</em>-empirical approach. The results invite us to discuss how the <em>fiqh </em>of <em>muamalah </em>reviews the prohibition on hunting fish in the <em>lubuk larangan</em> area, the release of fish seeds in the prohibition area and their ownership status, and the transaction costs of fish hunting in the <em>lubuk larangan</em> area.
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