Perkecambahan Benih Kemenyan (Styrax Benzoin Dryander) pada Beberapa Media Tabur dan Perlakuan Pendahuluan

Budidaya kemenyan (Styrax benzoin Dryander) masih terkendala dengan penyediaan bibit dalam jumlah yang mencukupi karena masih rendahnya keberhasilan perkecambahan dan tidak serempaknya perkembangan benih. Penelitian ini bertujuan untuk mengetahui media tabur dan perlakuan pendahuluan yang mampu meningkatkan perkecambahan benih kemenyan. Rancangan penelitian yang digunakan adalah rancangan acak lengkap dengan 4 ulangan dan setiap ulangan terdiri dari 50 benih. Media tabur yang digunakan adalah pasir, campuran pasir dan tanah (1 : 1 v/v), serbuk sabut kelapa, campuran pasir dan serbuk sabut kelapa (1 : 1 v/v), abu sekam padi, dan campuran pasir dan abu sekam padi (1 : 1 v/v). Media terbaik dari hasil pengujian tersebut digunakan sebagai media untuk pengujian perlakuan pendahuluan. Metode perlakuan pendahuluan yang digunakan adalah tanpa perlakuan, perlakuan jemur-rendam selama 1 hari, perlakuan jemur-rendam selama 2 hari, perlakuan jemur-rendam selama 3 hari, peretakan, perendaman dalam asam cuka selama 24 jam, dan perendaman dalam air accu selama 24 jam. Hasil penelitian menunjukkan bahwa media perkecambahan terbaik untuk benih kemenyan adalah media pasir (daya berkecambah 63%, kecepatan berkecambah 0,78%/etmal dan nilai perkecambahan 0,22). Pada media pasir tersebut, perlakuan jemur-rendam selama 3 hari mampu meningkatkan dan mempercepat perkecambahan benih (daya berkecambah 88%, kecepatan berkecambah 2,06%/etmal, dan nilai perkecambahan 1,53). Perlakuan tersebut dapat meningkatkan daya berkecambah sebesar 17%, kecepatan berkecambah 83%, dan nilai perkecamabahan 195% terhadap kontrol (tanpa perlakuan pendahuluan)

Pengelolaan dan Pengembangan Wakaf Produktif di Kota Pekanbaru

Penelitian ini mengeksplorasi tentang bagaimana pengelolaan dan pengembangan wakaf produktif di Kota Pekanbaru. Metode Penelitian yang digunakan adalah kualitatif dengan menggunakan instrumen wawancara dan dokumentasi pada objek penelitian yakni nazhir wakaf produktif di Kota Pekanbaru. Hasil penelitian ini menyimpulkan bahwa pengelolaan dan pengembangan wakaf produktif di Kota Pekanbaru masih sederhana dengan manajemen tradisional. Oleh karenanya peran pemerintah dalam hal ini Kementerian Agama harus lebih giat lagi dalam mensosialisasikan dan membina nazhir agar wakaf produktif yang telah ada dapat terus menerus berkembang dan memberikan manfaat yang luas kepada kesejahteraan sosial umat Islam yang merupakan penduduk mayoritas

Implementation of Auditing in Zakat Institutions: Case Studies of BAZNAS Riau and Pekanbaru

This paper examines the implementation of auditing in Zakat Institutions with a case study in BAZNAS Riau Province and BAZNAS Pekanbaru. Nowadays, the government and citizen's attention for zakat management has become so high. Therefore, there are publications of rules about the obligation of zakat Institutions to make the report which, then, is an object to be audited. The researcher interviewed some regarding this topic, such as the Commisioner Head and Manager of BAZNAS Riau province and BAZNAS Pekanbaru and some staff of the Ministry of Religion who are in charge of zakat. The findings show the high attention of important role of internal auditor in zakat institutions. In the case at BAZNAS Pekanbaru, a team of internal auditors has been formed in 2017. The internal auditing activities can be the starting point for the external auditing activity. External auditing in zakat institutions industry facing many challenges such as waiting the release of technical rules of sharia audit from Ministry of Religious Affairs. The paper contributes to the better governance for zakat institutions to increase the trust of moslems especially muzakki in Riau province

Evaluasi Program Pemberdayaan Mustahik “Ternak Kambing Etawa Muara Fajar” pada Baz Kota Pekanbaru

Zakat does have a very important role in tackling the problem of poverty . However, the most importantis how the amil can create economic empowerment programs are effective and on target. BAZ city ofPekanbaru is the official zakat institutions initiated and confirmed Pekanbaru municipalities establishedsince 2001. In general BAZ Pekanbaru has zakat distribution programs; donation and charity programthat Prosperous Pekanbaru, Pekanbaru Smart, Healthy Pekanbaru, Pekanbaru Care and Piety.Pekanbaru Makmur program is the provision of capital for productive enterprises, have alsoempowerment program which has a companion program. Empowerment programs that include theempowerment of livestock and livestock laying ducks Etawa the focus in this study. This study is anevaluation study that aims to identify the implementation of empowerment programs mustahik Etawacattle in the field , both the process of program implementation and performance of actors , as well asperformance results Identifying livestock development programs mustahik Etawa Muara districtsRumbai dawn . Research results show that mustahik (Etawa livestock beneficiaries ) has beenselected by the City in accordance with the surveyor BAZ SOP ( standard operational procedure ) ,monitoring results to the first portion mustahik goats can breed goats were given so that the number isstill growing and mentoring is done intensively . However, in monitoring II decreased number of goatshave died from illness and some are lost stolen. This program can not be said to fail, but becauseit is not an easy process to start something new, and this requires a process and patience.Although there has been no economic impact, but in non-economic lot of benefits that havebeen obtained mustahik

Analisis Perhitungan Biaya Standar Sebagai Salah Satu Pendukung Efisiensi Biaya Produksi (Studi Pada Koperasi Serba USAha Brosem Batu Pada Tahun 2015)

Standard costs determination on a company will emerge the difference between standard cost and actual cost incurred during an accounting period. Through the analysis of variance, it can be known whether the difference which favorable or unfavorable. If the company find out cause of the differences and were able to make improvements, the company doing efforts to encourage the production cost efficiency successfully. Research conducted at Koperasi Serba Usaha (KSU) Brosem Batu to determine standard production cost and how analysis of production cost standards calculation can support the production cost efficiency. This study included into descriptive study by interviews and document review. Data analysis method used is the analysis of mix and yield variance of direct materials variance, direct labor variances, and factory overhead variances. The results of this study referred to overall production cost variance of KSU Brosem is unfavorable, Rp. 32.642.730,81. These results indicate that the production costs incurred by KSU Brosem in 2015 is still not efficient. Effort to improve the standard needs to be done so that the production cost can be more efficient