Perspektif Model Bagi Hasil Laba Usaha Berbasis Syariah Pada Bumdes Sebagai Solusi Mitra Berkeadilan

The purpose of this study was to determine the application of the sharia-based profit-sharing model to village enterprise (Bumdes) in Banna Village, Paya Punteut Village, Muara Dua District, Lhokseumawe. Along with the establishment of Bumdes in every village in Indonesia, various operational problems have arisen that threaten business continuity. On the one hand, the existence of Bumdes is very beneficial for improving the welfare of rural communities, but on the other hand it creates various new problems. One of them is the problem of financial records and business profit sharing system. Forcing a profit-sharing model like an established company certainly cannot be done as quickly as possible because the communities and characteristics of village communities are different. Therefore, we need an approach, an appropriate model, that is familiar, but does not hinder the application of financial accounting principles/standards.The research method is descriptive qualitative. This study prioritizes a participatory approach by collecting relevant information from competent sources to be discussed together through Focus Group Discussions (FGD), observation, and preparation of financial reports with a Mudharabah contract (provit sharing). The results of the study show that the application of a sharia-based profit-sharing model requires mutual consent and agreement. In principle there should be no element of coercion and all rights and obligations must be explained in a transparent manner. There is no hidden intention to benefit either party. The principles of accountability and transparency applied by Bumdes Banna Lhokseumawe must be enforced to meet the qualifications for better accounting recording and reporting. Profit sharing is good if you use profit sharing methods, but the terms must be mutually agreed upon in writing and documented

Environmental Pollution and Health Problems Due to Forest Fires with Co2 Parameters

Today, air pollution is a serious problem faced by industrial countries. The impact caused by air pollution is not only a direct impact on human health, but also can damage the environment. One of the sources of air pollution are now common is the forest fires which generate a compound emissions are carbon dioxide (CO2).Several studies in the medical literature documenting a causal link between air pollution, especially CO2 and negative impacts on health after short-term exposure, especially the unknown long-term health consequences of exposure to pollution. Some studies related to fire management models and CO2 emission reductions of them use the method of mapping risk of forest fires and the use of reforestation and the elimination of illegal logging is considered effective to implement

Density of Aedes Aegypti Larves Based on Knowledge, Attitude and Action of Terminal Management in Daya Regional Terminal Kota Makassar

Purpose: This study aims to determine the density of Aedes aegypti larvae based on the knowledge, attitudes and actions of terminal managers at the Regional Terminal Daya Makassar City. Methods: The research design used was descriptive observational. There are two samples in this study, namely the container sample and the terminal manager sample. The sampling technique for containers used total sampling method and for terminal managers, purposive sampling method was used. Data were analyzed by univariate. Results: The results of the analysis showed that the number of positive containers for larvae was 69 (CI = 33%) with a value of DF = 8 and was a high density category. A total of 9 respondents (39.1%) had good knowledge and 14 respondents (60.9%) had poor knowledge. A total of 10 respondents (43.5%) had a good attitude and as many as 13 respondents (56.5%) had a bad attitude. In terms of action, (4.3%) of the respondents reflected good, while 22 respondents (95.7%) had actions in the unfavorable category. Conclusion: It is concluded that increasing public knowledge is essential to eradicate mosquito nests in the community. By enhancing the knowledge of the individuals, the  PSN activities carried out routinely can break the life cycle of the mosquitoes that can cause DHF.The level of education that the terminal manager has, the better the ability to absorb the information provided will affect the knowledge held by the terminal manager