3-O-Ethyl-l-ascorbic acid

In the crystal structure of the title compound, C8H12O6, mol­ecules are linked to each other by O—H⋯O hydrogen bonding

Pengembangan life skill santri di Pondok Pesantren Mukmin Mandiri dan Al Hidayah Sidoarjo: perspektif entrepreneurship Islam

Penelitian ini bertujuan untuk menganalisis konsep pengembangan life skill santri santri di pon-pes Mukmin Mandiri dan Al-Hidayah Sidoarjo, yaitu : 1) Lembaga pondok pesantren adalah agen sosial dapam pandangan kecakapan personal (personal skill) yang mencakup kecakapan mengenal diri (self awareness) dan kecakapan berpikir rasional. 2) sebagai pondok pesantren yang konsen mengembangkan life skill kewairausahaan kepada santri, melihat potensi santri berbeda-beda dalam membina karakter harus menggunakan metode yang kreatif dan inovatif. Hasil penelitian menunjukkan bahwa dalam mengoptimalkan hasil dari kreatifitas santri untuk belajar entrepreneurship Islam melalui lembaga pondok pesantren Mukmin Mandiri dan Al-Hidayah Sidoarjo pesantren melakukan beberapa hal: pertama, diintenalisasikan dalam setiap kegiatan-kegiatan melalui penanaman pendidikan life skill yang dilaksanakan oleh pondok pesantren (aplikatif). Kedua, penekanan dengan sistem pendidikan atau pengajaran (teoritis). Penelitian ini menggunakan jenis penelitian kualitatif dengan pendekatan studi komparatif. Teknik pengumpulan data yang digunakan meliputi: observasi, wawancara dan dokumentasi untuk mengetahui seperti apa pengambangan life skill santri di lingkup pondok pesantren terutama dalam mengoptimalkan peran lembaga pondok pesantren. Data yang telah terhimpun kemudian diolah dan dianalisis dengan pola pikir deskriptif-kualitatif. Saran dari adanya penelitian ini adalah: Pertama, pendampingan kepada santri yang dilakukan setiap hari harus lebih intens dan menanyakan kepada santri apabila usaha mereka yang dikelola menurun dengan melakukan pendekatan persuasif. Yang kedua, peneliti mempunyai harapan akan pondok pesantren dalam menerapkan pengembangan life skill kepada santri sehingga nantinya usaha usaha yang berada dilingkup pondok pesantren bisa berkembang dan masyarakat terbantu dengan adanya lembaga pondok pesantren yang menerapkan pengembangan life skill ini

Analisis Minat Belanja Konsumen Dalam Memilih Fashion Di Store Wiratna Modes Dalam Perspektif Ekonomi Syariah

In the global era, the business world is facing rapid progress. Business actors must be able to fulfill what consumers need and want so that consumers feel satisfied. Apart from that, you must also have a professional marketing strategy so you can compete with other marketers operating in the same field. Store Wiratna Modes is a Muslim fashion store that pays attention to the compatibility between product quality and the price offered to consumers. The aim of this research is to find out about consumer shopping interest in choosing fashion at the Wiratna Modes Store from a sharia economic perspective. This research is a qualitative description with primary data sources from interviews with store owners and employees as well as several consumers. The results of this research show that consumer buying interest is influenced by internal and external factors. Apart from that, Products, Prices, Promotions, Locations and Services too. And based on analysis from researchers, Store Wiratna Modes has implemented sharia principles in serving its consumersDalam era global Dunia usaha menghadapi kemajuan yang pesat. Pelaku usaha harus mampu memenuhi apa yang dibutuhkan dan diinginkan konsumen agar konsumen mendapatkan rasa puas. Di samping itu juga harus memiliki strategi pemasaran yang profesional agar bisa bersaing dengan pemasar lainnya yang bergerak di bidang yang sama. Store Wiratna Modes adalah salah satu toko busana muslim yang memperhatikan kesesuaian antara kualitas produk dan harga yang ditawarkan kepada konsumen. Tujuan penelitian ini untuk mengetahui tentang minat belanja konsumen dalam memilih fashion di Store Wiratna Modes dalam perspektif ekonomi syariah. Penelitian ini bersifat deskripsi kualitatif dengan sumber data primer dari wawancara dengan pemilik store dan karyawan serta beberapa konsumen. Hasil penelitian ini menunjukkan bahwa Minat beli konsumen dipengaruhi oleh factor internal dan eksternal. Selain itu, Produk, Harga, Promosi, Lokasi dan Pelayanan juga. Dan berdasarkan analisis dari peneliti Store Wiratna Modes telah menerapkan prinsip-prinsip syariah dalam melayani konsumenny

Evaluation of the internal control system of banks listed on the Iraq Stock Exchange according to the COSO framework during the Covid-19 pandemic

This study aims to assess the internal control system in the banks listed on the Iraq Stock Exchange in accordance with the COSO framework during the Covid-19 pandemic period by contrasting the internal control system components for the research sample with the internal control system components of the COSO framework and determining the degree of compatibility between them as well as the importance of applying the internal control system procedures according to the COSO framework during the Covid-19 pandemic period. the significance of implementing the internal control system procedures in accordance with the COSO framework during Covid-19 pandemic period. To achieve this goal, a questionnaire was designed consisting of five axes, distributed to 300 employees of banks listed in the Iraq Stock Exchange, 197of which were retrieved. The research reached conclusions, the most important of which is that there is compatibility between the components of the internal control system in the banks listed on the Iraq Stock Exchange with the components of the internal control system of the COSO framework. The results also showed the importance of applying the procedures of the internal control system in accordance with the COSO framework with all its components during the period of the Covid-19 pandemic. Information and communication won the first place in terms of importance, followed sequentially by risk assessment, control activities, control environment, and Monitoring. The study presented many recommendations, the most important of which is the need to urge local professional organizations to keep pace with the recent developments of the updated global internal control frameworks and try to spread them among professionals through the training courses they hold

The Impact of the Correlation Between Working Capital and the Value of the Company in the Environment of Iraqi Banks

Purpose: The research aims to measure the impact and correlation relationship between working capital and the value of the company in Iraqi banks.   Theoretical framework: and the research shows a conceptual approach to working capital and its intended importance, policies and indicators. In addition, it reviews the value of the company and the factors affecting it, and the role of working capital on the value of the company.   Design/methodology/approach: In order to achieve this, the authors selected a sample of the commercial banking sector listed on the Iraqi Stock Exchange, where four commercial banks were selected, namely (the Iraqi investment bank), (the Bank of Baghdad), (Kurdistan bank), (Ashur international investment bank) and for the years from (2016-2020) and according to their availability in the market to be the research sample. In order to measure the research variables, the authors used the model of the amount of change in working capital, to measure the variable of working capital, and the modified (Tobin's Q) model was used to measure the value of the company, in addition, the Pearson correlation coefficient was used, and the regression equation to measure the correlation and impact relationship.   Findings: The results indicate the existence of a positive impact relationship with a significant significance between the working capital and the value of the company at a significant level of 0.05, as an increase in working capital and the value of the company at a significant level of 0.05 by one unit leads to an improvement of (0.602) , and the results also showed a significant impact relationship with a value of (T) of (13.251), and the regression coefficients with a value of (F) amounted to (103.224), and this contributed to the explanation of the amount of (0.240) of the permissible discrepancy between working capital and the company's value is at a significant level of( 0.05).   Research, Practical & Social implications: The need to pay attention to current assets and current liabilities and invest optimally in them because they are an important element along with fixed assets and long-term liabilities in order to achieve high profitability ratios and then achieve optimal performance and try to maximize the wealth of the owners.   Originality/value: The management of Iraqi banks should intensify interest in managing working capital in a good and scientific way, for the sake of the best expected performance, and it has to do with achieving better results, through paying attention to the careful analysis of the components of current assets, and the corresponding current liabilities, to achieve the required efficiency in managing capital The Worker

Transformasi Ekonomi Islam: Menggagas Nilai Zuhud dalam Sistem Ekonomi Spiritualitas

The purpose of the researcher in this article is to analyze the philosophical value of zuhud in Islamic economics in order to obtain justice, balance and simplicity in meeting the needs of life and pursuing their economic goals in a way that is in accordance with Islamic values. This research method is a descriptive analysis method, in this study using a type of descriptive qualitative research, the approach understands the philosophical value of zuhud in Islamic economics. While  the data collection technique used by the author in this study is to review the review of articles and previous studies, books, websites and POP (Publish or Perish) applications as well as in other literature studies. The result of this research is that zuhud is very important in Islamic economics because it helps people to obtain justice and balance in meeting their needs. In Islamic economics, zuhud has several important philosophical values, including: First, the Value of Simplicity.  Second, the value of justice.  Third, the balance value.  Fourth, the value of piety. In an economic context, zuhud helps people to pursue their economic goals in a way that is in accordance with Islamic values and provides benefits to society as a whole. According to Imam al-Ghazali, there are seven conditions that must be met by humans for the preservation of the concept of din (religion) in economic practice.  First, is goodwill at the beginning of economic activity.  Second, humans must meet the requirements of social utility, as in commerce.  Third, economic activity should not deprive people of Islamic principles.  Fourth, remembrance (remember) to Allah must be in the market.  Fifth, humans do not have to be greedy.  Sixth, regardless of legal opinion (fatwa) a Muslim must listen to his own voice in order to achieve resonance in trade along with Islamic principles.  Seventh, is fair trade and conduct. One of the objectives of the teachings of the Qadiriyah Wan Naqsabandiyah Order is to develop human love (mahabbah) for Allah SWT.Tujuan peneliti dalam artikel ini adalah untuk menganalisis tentang nilai filosofis zuhud dalam ekonomi Islam untuk memperoleh keadilan, keseimbangan dan kesederhanaan dalam memenuhi kebutuhan hidupnya serta mengejar tujuan-tujuan ekonomi mereka dengan cara yang sesuai dengan nilai-nilai Islam. Metode penelitian ini yaitu metode analisis deskriptif, dalam penelitian ini menggunakan jenis penelitian kualitatif deskriptif, pendekatannya memahami nilai filosofis zuhud dalam ekonomi Islam. Sedangkan teknik pengumpulan data yang digunakan penulis dalam penelitian ini ialah menelaah kajian artikel dan kajian-kajian terdahulu, buku, website dan aplikasih POP (Publish or Perish) serta dalam kajian literature Pustaka lainnya. Hasil dari penelitian ini yaitu, zuhud ini sangat penting dalam ekonomi Islam karena membantu masyarakat untuk memperoleh keadilan dan kesetimbangan dalam memenuhi kebutuhan hidupnya. Dalam ekonomi Islam, zuhud memiliki beberapa nilai filosofis yang penting, antara lain: Pertama, Nilai Kesederhanaan. Kedua, Nilai Keadilan. Ketiga, Nilai Keseimbangan. Keempat, Nilai Ketakwaan. Dalam konteks ekonomi, zuhud membantu masyarakat untuk mengejar tujuan-tujuan ekonomi mereka dengan cara yang sesuai dengan nilai-nilai Islam dan memberikan manfaat kepada masyarakat secara keseluruhan. Menurut Imam al-Ghazali, terdapat tujuh syarat harus dipenuhi oleh manusia untuk pelestarian konsep din (agama) dalam praktik ekonomi. Pertama, adalah niat baik di awal kegiatan ekonomi. Kedua, manusia harus memenuhi persyaratan utilitas sosial, seperti dalam perdagangan. Ketiga, kegiatan ekonomi tidak harus meninggalkan manusia dari prinsip-prinsip Islam. Keempat, zikir (ingat) kepada Allah harus ada di pasar. Kelima, manusia tidak harus serakah. Keenam, terlepas dari pendapat hukum (fatwa) seorang muslim harus mendengarkan suaranya sendiri untuk mencapai resonansi dalam perdagangan bersama dengan prinsip-prinsip Islam. Ketujuh, adalah perdagangan dan perilaku yang adil. Adapun salah satu tujuan ajaran Tarekat Qadiriyah Wan Naqsabandiyah adalah mengembangkan rasa cinta (mahabbah) manusia terhadap Allah SW