Critical set of eigenfunctions of the Laplacian

We give an upper bound for the $(n-1)$-dimensional Hausdorff measure of the critical set of eigenfunctions of the Laplacian on compact analytic Riemannian manifolds. This is the analog of H. Donnely and C. Fefferman result on nodal set of eigenfunctions.Comment: 21 page

Penerapan Akuntansi Zakat dan Infak/Sedekah pada Badan Amil Zakat Nazional (BAZNAS) Kota Gorontalo

The National Zakat Agency (BAZNAS) of Gorontalo city was formed, to collect zakat and infaq / alms funds and distribute them according to the guidance of Al-Qur'an and Al-Hadith. This study aims to determine whether the application of zakat and infaq accounting by Gorontalo city BAZNAS has been applied based on the Statement of Financial Accounting Standards 109 of  2008. From the results of research conducted by direct observation, interviews, and documentation, it is found that not yet fully applying accounting for zakat, infaq and in accordance with the Statement of Financial Accounting Standards 109 of 2008, namely journal recording for non-halal funds that are recognized as an addition to infa funds. In addition, the report on changes in funds does not present reports on changes in non-halal funds and reports on changes in assets under management. This is due to several obstacles faced by amil, namely regarding the Management Information System of the National Amil Zakat Agency (SIMBA) and also does not really understand the accounting for zakat and alms in accordance with the Statement of Financial Accounting Standards 10

Implementasi Sistem Informasi Akuntansi Penggajian dan Dampaknya Terhadap Kinerja Karyawan pada Bank Muamalat Cabang Gorontalo

This study aims to determine impact the implementation of the Payroll Accounting Information System on Employee Performance at Bank Muamalat Gorontalo Branch. The method used in this research is quantitative by using a survey approach with a population of 22 people at Bank Muamalat Gorontalo Branch. Testing is done by simple regression. The results prove that the Payroll of Accounting Information System has a positive and significant effect on Employee Performance (Y) at Bank Muamalat Gorontalo Branch, amount to 94.9%. and the remaining 5.1% is influenced by other variables that have not been studied, such as variables of organizational culture and wages. The results of this study prove that employees are assets and are an important resource in building company performance. Therefore, companies must be able to provide appreciation and motivation to employees, such as providing incentives and allowances. If employees feel satisfied with what they get from the company, loyalty will arise in the employees and employee performance will be better and increase

Analisis Prediksi Financial Distress Menggunakan Pendekatan Model Altman dan Grover : (Studi pada Bank Muamalat Indonesia )

This study discusses the Altman and Grover models that lead to financial distress. The purpose of this study is to determine the extent of the two approaches between Grover and Altman in estimating the possibility of financial distress. The research study was conducted at Bank Muamalat by taking financial reports from 2015 to 2018. The research method used was descriptive quantitative using secondary data from the financial statements of PT. Bank Muamalat per quarter. The results of the study illustrate that with the Z-Score approach, Bank Muamalat can be predicted to experience financial distress in 2015, 2017 and 2018, this can happen, considering that the company's net profit has dropped significantly due to pressure on the company's main income account so that injections are needed. fresh funds from investors to continue their business. Another cause is the error of Bank Muamalat in carrying out a business strategy because it does not focus on corporate funding so that financing is problematic. As for using the G-Score approach which takes an indicator of the company's ability to generate working capital, so that it can pay its obligations, shows a condition where Bank Muamalat has no potential for bankruptcy and is still categorized as healthy. &nbsp