<p class="Style1">Zakat is a part of a personal muslim responsibility, it is the third of uarkanul Islam". The development of business entity affects the map, types, and characteristics of business, then affects also the map of zakat dues. During the period of the Prophet Muhammad, the type of business was different from the type of business today. There is no a specific Quranic ayah or hadist determines the company zakat rate. Mostly the rate of zakat based on economic activities rather than on an entity. In that case we have a problem how to calculate a company zakat. This study will discuss how some companies which daim as a syariah companies calculate their entity zakat. This issue becomes more important after the government implement the Zakat Act (UU) No 38/ 1998.</p><p class="Style1"><em>Keywords: Islamic Fiqih, Zakat, Islamic accounting, Islamic organaization.</em></p>
This research is a survey of junior high school teachers in Rayon 05, Bireuen Regency, which aims to analyze teaching performance factors related to the principal's academic supervision and teacher achievement motivation. Applying quantita-tive research methods with descriptive and associative types between variables. Statistical analysis tools are used as a solution to test hypotheses with path analysis models. The results showed: (1) there was a correlation between exogenous variables (school principal's academic supervision and teacher achievement motivation) of 0.309. 2) there is a direct and indirect effect of the principal's academic supervision on teacher teaching performance, with a change rate of 0.390 or a contribution of 16.61%. (3) there are direct and indirect effects of teacher achievement motivation on teacher teaching performance with a change rate of 0.548, so that the determination is 29.78%. (4) the principal's academic supervision variable together with the teacher's achievement motivation makes a significant contribution to teaching performance of 63.70%. While the rest is due to the role of variables that are not examined at 36.3%. These factors include school culture, teacher competence, school facilities, and others
Penelitian ini bertujuan untuk mencari solusi dari permasalahan yang dikemukakan dipenelitian ini: untuk mengetahui dan menganalisis seberapa besar pengaruh Pendidikan dan Pelatihan kinerja karyawan bagi PT. PAL PLYWOOD Burau cabang Palopo. Berdasarkan hasil penelitian ditemukan regresi berganda: b0 = 4,445 artinya konstanata sebesar 4,445 menyataakan bahwa variabel independen pendidikan dan pelatiahan dianggap konstan, maka rata-rata karyawan sebesar 4,445. b1 = 0,246 pendidikan menyatakan bahwa setiap penambahan pendidikan sebesar satu satuan akan meningkatkan kinerja karyawan. b2 = 0,47 pelatihan menyatakaan bahwa setiap penambahan pelatihan akan meningkatkan kinerja karyawan sebesar 0,470. Berdasarkan pokok permasalahan dapat ditarik kesimpulan: adanya pengaruh yang signifikan faktor-faktor variabel independen yaitu pendidikan dan pelatihan terhadap variabel dependen yaitu kerja karyawan. Berdasarkan hasil regresi linear berganda diketahui bahwa tingkat signifikan variabel pendidikan (0,042) dan pelatihan (0,000). Jadi hipotesis pada penelitian ini yang menduga bahwa faktor pendidikan dan pelatiahan berpengaruh terhdadap kinerja karyawan PT. Pal Plywood Burau cabang Palopo diterima dan terbukti kebenarannya.
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