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Sumber dan Pemanfaatan Dana Zakat Perusahaan Berdasarkan Konsep Akuntansi Syariah Ahmad, Syafar; Alam, Syamsu; Rahim, Syamsuri; Latif, Aulia Insani
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 3 (2020): Jurnal Riset Akuntansi dan Keuangan. Desember 2020 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v8i3.24491

Abstract

The aim of this study are to explore, analyze and describe the sources and utilization of zakat funds based on the sharia accounting concept at the Fajar Group Corporindo. This is a qualitative study, design of phenomenological research that used primary data through in-depth interviews with 8 informants conducted from June to September 2019. The results of the study show that Fajar Group Corporindo has not issued corporate zakat and does not require subsidiaries incorporated in it to issue zakat because they assumed that the company is not required to issue zakat. Nevertheless there are some subsidiaries that issue zakat using different calculation methods, including zakat funds taken from 2.5% of total cash and bank balances. Utilization of zakat funds in Fajar Group Corporindo corporate is allocated to several places, including orphanages, construction of mosques, school construction, friday piggy bank and in the form of food to street beggars. The conclusion of this study show that Fajar Group Corporindo has not implemented the method of calculating and utilizing zakat according to the sharia accounting concept, in fact most of its subsidiaries have not issued zakat because they consider corporate zakat is not a company obligation that must be fulfilled. Abstrak. Penelitian ini bertujuan untuk mengekplorasi, menganalisis dan mendeskripsikan sumber dan pemanfaatan dana zakat berdasarkan konsep akuntansi syariah pada Fajar Group Corporindo. Penelitian ini merupakan penelitian kualitatif desain fenomenologi yang menggunakan data primer melalui wawancara mendalam pada 8 orang informan yang diakukan dari bulan Juni sampai September 2019. Hasil penelitian menunujukkan bahwa Fajar Group Corporindo belum mengeluarkan zakat perusahaan dan tidak mewajibkan anak perusahaan yang tergabung di dalamnya untuk mengeluarkan zakat karena mereka menganggap bahwa perseroan tidak wajib mengeluarkan zakat. Meskipun demikian beberapa anak perusahaan ada yang mengeluarkan zakat namun menggunakan metode perhitungan yang berbeda-beda, diantaranya dana zakat diambil dari 2.5 % dari total saldo kas dan bank. Pemanfaatan dana zakat fajar group corporindo dialokasikan keberbagai tempat, diantaranya panti asuhan, pembangunan mesjid, pembangunan sekolah, celengan jumat dan berupa makanan ke pengemis jalanan. Kesimpulan pada penelitian ini adalah Fajar Group Corporindo belum menerapkan metode perhitungan dan pemanfaatan zakat sesuai konsep akuntansi syariah, bahkan kebanyakan anak perusahaannya belum mengeluarkan zakat karena mereka menganggap zakat perusahaan bukanlah kewajiban perusahaan yang harus ditunaikan.
EFEKTIVITAS VIDEO EDUKASI MELALUI WHATSAPP DALAM MENINGKATKAN PENGETAHUAN TENTANG PENCEGAHAN PENULARAN PASIEN TUBERKULOSIS PARU Aulia Insani Latif; Nur Hijrah Tiala
Jurnal Kesehatan Vol 14 No 2 (2021): JURNAL KESEHATAN
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/kesehatan.v14i2.24920

Abstract

Pendahuluan: Tuberkulosis menjadi salah satu dari 10 penyakit mematikan di seluruh dunia dan menjadi target Sustainable Development Goals (SDGs) untuk mengakhiri epidemi TB di tahun 2030. Salah satu faktor yang berperan terhadap tingginya angka kematian dan persistensi TB yang telah diidentifikasi adalah pengetahuan pasien terkait TB masih sangat rendah. Tujuan:untuk mengetahui efektifitas video edukasi melalui whatsapp group untuk meningkatkan pengetahuan terkait pencegahan TB. Metode: Penelitian dilakukan dengan menggunakan metode quasi experimental design menggunakan dua kelompok pretest-posttest design yaitu kelompok intervensi (diberikan video edukasi melalui whatsapp group) dan kelompok kontrol (diberikan leaflet melalui whatsapp group). Sebanyak 30 responden berpartisipasi dalam penelitian ini yang terdiri dari 15 orang kelompok intervensi dan 15 orang kelompok kontrol. Instrumen yang digunakan dalam penelitian ini adalah intrumen pengetahuan pencegahan penularan TB yang dikembangkan oleh Aspuah (2013) yang diberikan saat pretest dan posttest. Hasil Penelitian: Rata-rata nilai mean dan min-max pada kelompok intervensi (2.93) lebih tinggi dan signifikan dibandingkan dengan kelompok kontrol (1.27). Selanjutnya hasil uji mann whitney pada pre post kelompok intervensi menunjukkan p value 0.001 dan pre post kelompok kontrol menunjukkan nilai p value 0.003 yang berarti pengaruh yang signifikan setelah diberikan tindakan edukasi melalui video ataupun melalui leaflet di whatsapp grup. Kesimpulan: pemberian edukasi melalui video pada whatsapp grouplebih efektif meningkatkan pengetahuan terkait pencegahan TB dibandingkan dengan menggunakan leaflet atau media standar 
PENGARUH PENDIDIKAN SEKSUAL USIA DINI MELALUI FOCUS GROUP DISCUSSION (FGD) DARING TERHADAP PENGETAHUAN ORANG TUA Muhammad Yunus; Aulia Insani Latif; Nur Hijrah Tiala
Jurnal Kesehatan Vol 15 No 2 (2022): JURNAL KESEHATAN
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/kesehatan.v15i2.24921

Abstract

Pendahuluan: Kekerasan seksual disebabkan oleh ketidakpahaman anak terhadap persoalan seksualitas. Terkait pemahaman anak adalah menjadi tanggungjawab orang tua sebagai sumber informasi anak harus mengetahui dan memahami pendidikan seksual pada anak. Tujuan penelitian: untuk mengatahu pengaruh pendidikan seksual usia dini melalui FGD daring terhadap pengetahuan orang tua. Metode: Metode yang digunakan dalam penelitian ini adalah Quasy Experimental Pretest-Posttest with control group. Model pada penelitian ini menggunakan dua kelompok pretest-posttest design yaitu kelompok intervensi (diberikan pendidikan seksual usia dini melalui FGD daring whatsapp group) dan kelompok kontrol (diberikan leaflet melalui whatsapp group). Sebanyak 30 responden berpartisipasi dalam penelitian ini yang terdiri dari 15 orang kelompok intervensi dan 15 orang kelompok kontrol. Hasil: Rata-rata nilai mean dan min-max pada kelompok intervensi dan kontrol menunjukkan kelompok intervensi memiliki nilai perubahan dan perkembangan yang lebih tinggi dan signifikan dibandingkan dengan kelompok kontrol dengan nilai mean 3.07 pada kelompok intervensi dan 0.47 pada kelompok kontrol. Selanjutnya hasil analisis nilai signifikan kelompok intervensi dan kelompok kontrol menunjukkan nilai p value 0.0001 yang berarti terdapat perbedaan yang signifikan antara kelompok intervensi dan kelompok kontrol. Kesimpulan: Pendidikan seksual usia dini melalui Focus Group Discussion secara daring efektif dalam meningkatkan pengetahuan orang tua
THE EFFECTIVENESS OF GUIDED IMAGERY ON DEPRESSION AND CORTISOL LEVELS IN COLON RECTAL CANCER PATIENTS Ariyanti Saleh; Syahrul Ningrat; Wa Ode Nurisna; Aulia Insani Latif
Jurnal Kesehatan Vol 15 No 2 (2022): JURNAL KESEHATAN
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/kesehatan.v15i2.34295

Abstract

Background: Depression in colon rectal cancer patients can inhibit the healing process, increasing the morbidity and mortality. Purpose of the study: This study aims to determine the effectiveness of guided imagery on the level of depression and cortisol. Guided imagery is a relaxation and comfort therapy that can provide a calm effect. Guided imagery is performed by guiding the patient in imagining a beautiful and comfortable place. Research Method: This study uses experimental design. The study sample consist of 52 patients with colon rectal cancer who undergo the treatment. Depression levels and examination of cortisol levels are carried out before and after the intervention. Guided imagery is given to 26 people in the intervention group, and 26 people in the control group for the standard care. Data analysis using independent t-test and dependent t-test if the data is normally distributed. Results: The use of Guided Imagery therapy can reduce the average level of depression in CRC patients but does not show changes in cortisol levels in patient's body.
THE EFFECTIVENESS OF THE COMBINATION OF DEMONSTRATION AND ROLE-PLAY METHODS TO IMPROVE KNOWLEDGE ABOUT CHOKING MANAGEMENT Nurun Salaman Alhidayat; Aulia Insani Latif
Journal of Islamic Nursing Vol 7 No 2 (2022): Journal Of Islamic Nursing
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/join.v7i1.32577

Abstract

The child mortality rate increases yearly, and 57 are due to a lack of understanding of the general public about first aid for choking patients. This study aims to determine the effectiveness of the combined demonstration and roleplay method in increasing knowledge about choking management in junior high school students. This study used a quasi-experimental research design with a non-equivalent control group design. The sampling technique used purposive sampling with a sample of 60 junior high school children, consisting of 30 intervention and 30 control groups. The results showed that the Demonstration and Role Play methods effectively increased choking management in junior high school students with a p-value of 0.001. Meanwhile, the control group who was given education with leaflets showed a p-value of 0.004 which means there was also a significant effect after the action was presented. This study shows that providing health education through a combination of demonstration and roleplay methods is proven more effective in increasing knowledge about choking management in junior high school students than the standard method through leaflets. Keywords: Chocking, Demonstration, Role Play, Knowledge, Junior High School Students
Peningkatan Kapasitas Keluarga Dalam Pemenuhan Self Care Pasien Tuberkulosis di Kelurahan Balocci Baru Aulia Insani Latif; Nur Hijrah Tiala; La Masahuddin
Idea Pengabdian Masyarakat Vol. 3 No. 02 (2023): May
Publisher : PT.Mantaya Idea Batara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53690/ipm.v3i02.203

Abstract

Tuberculosis is still one of the deadliest infectious diseases and has claimed millions of lives over the years. Several factors such as treatment adherence including length of treatment, drug side effects and access to health services are factors in increasing TB mortality rates. Some people who have family members with a history of tuberculosis do not understand how to care for and increase the independence of TB patients, plus the lack of internet access which makes people less exposed to health information, this is a partner problem so it is important to hold counseling on how to care for family members with TB, as well as assistance in increasing the self-care independence of TB patients. The service method is lecture/counseling, accompanied by simulations and questions and answers. This community service is held in January-February in Balocci Baru Village, Kec. Balocci to be exact in the courtyard area of the Balocci Baru village office. The results of the service are in accordance with the plan where participants are able to understand increasing the independence of self-care for TB patients and are enthusiastic during the counseling and mentoring process.
Edukasi Pencegahan Penularan Tuberkulosis di Desa Borisallo Aulia Insani Latif; Nur Hijrah Tiala; La Masahuddin
Idea Pengabdian Masyarakat Vol. 3 No. 02 (2023): May
Publisher : PT.Mantaya Idea Batara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53690/ipm.v3i02.205

Abstract

Tuberculosis (TB) is a hypersensitive infectious disease caused by Mycobacterium Tuberculosis. The bacteria infects the lungs (pulmonary TB), but can also infect other parts of the body (extrapulmonary TB). About 5-10% of the 1.7 billion people infected with TB will develop TB disease in their lifetime. The level of knowledge that is lacking will have an impact on increasing TB transmission and delaying the healing period or not maximizing TB treatment. Another impact of the lack of knowledge about TB is that it can lead to non-adherence during treatment. So that the success of TB treatment is largely determined by the high level of patient knowledge. This is a problem for partners, so it is important to provide counseling regarding the prevention of TB transmission. The service method is lecture/counseling, accompanied by simulations and questions and answers. This community service was held in January in Borisallo Village, Parangloe District, Gowa Regency, to be precise in the courtyard area of the Borisallo village office. The expected results are in accordance with the plan where participants are able to understand how to prevent transmission of TB disease and are enthusiastic during the counseling process.
Edukasi Kesehatan pada Orang Tua Sebagai Upaya Pencegahan Pneumonia pada Anak Balita di Kelurahan Balocci Baru Nur Hijrah Tiala; Aulia Insani Latif; La Masahuddin
Idea Pengabdian Masyarakat Vol. 3 No. 02 (2023): May
Publisher : PT.Mantaya Idea Batara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53690/ipm.v3i02.206

Abstract

Pneumonia is a form of acute respiratory infection that attacks the lungs and is the highest cause of death in children in the world. Parents play a major role in children's health as the nation's next generation who must receive protection and their right to health, including avoiding pneumonia. The low knowledge of parents in the Balocci Baru sub-district, Balocci sub-district, Pangkep Regency is a partner problem so that it is necessary to provide health education about pneumonia to increase community information and knowledge in preventing pneumonia in toddlers. The method of dedication is by Lectures/counseling, Discussions and questions and answers. The results of the service showed that parents' curiosity regarding pneumonia was very high, seen from their enthusiasm in asking. After counseling the parents experienced an increase in knowledge about the efforts that must be made in preventing pneumonia in children.