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Peran Akuntansi Zakat terhadap Transparansi dan Akuntabilitas di Lembaga Amil Zakat Muhammadiyah Kota Parepare Nurhamida; Mahsyar Idris; Syahriyah Semaun
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i4.1148

Abstract

This research employs a qualitative, descriptive research approach. The primary data sources consist of employees from LAZISMU Parepare City and representatives of the muzakki, while secondary data include necessary documents from LAZISMU Parepare City. The researcher, assisted by interview guides, documents, and a mobile phone for documentation and recording processes, acts as the research instrument. The research findings indicate that (1) LAZISMU Parepare City has been following PSAK No. 109 in its accounting processes as instructed by LAZISMU Central. Despite not yet adopting the latest revisions of PSAK No. 109 in its financial reporting process, LAZISMU Parepare City is committed to implementing the revised PSAK No. 109 in the near future. (2) In efforts to enhance transparency and accountability, LAZISMU has reported its financial statements to internal stakeholders, including muzakki who are civil servants, and has undergone audit processes by both external auditors and the Ministry of Religious Affairs. However, LAZISMU Parepare City has not reported its financial statements to external parties, particularly the wider community and non-civil servant muzakki. (3) The compliance of LAZISMU Parepare City's financial statements with Sharia principles outlined in Surah Al-Baqarah: 282 meets the criteria, as confirmed by the Sharia compliance audit conducted by the Ministry of Religious Affairs. Nevertheless, certain points in the process need to be adjusted to align with the current conditions of Parepare City.
Effect of Eco Enzyme on Television Electromagnetic Radiation Nurhamida; Anis Nismayanti; Sitti Rugayya; M. Syahrul Ulum; Kasman; Maskur
Tadulako Science and Technology Journal Vol. 5 No. 1 (2024): Tadulako Science and Technology Journal
Publisher : LPPM Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22487/sciencetech.v5i1.17177

Abstract

Research has been carried out on the effect of eco enzymes on television electromagnetic radiation. This research aims to determine the amount of electromagnetic radiation on live television before and after using an eco enzyme. Measurements were made of the amount of electromagnetic radiation from the television when it was off, and the television when it was on before and after using eco enzyme, using 2 types of eco enzyme (pineapple eco enzyme and organic material eco enzyme) with a volume of 1 liter (for 1 bottle) and 2 liters (for 2 bottles). The position of the eco enzyme with the surface of the bottle cover open is placed in front of the television screen at a measuring distance of 25 cm, 50 cm, 75 cm, 100 cm, 125 cm, 150 cm, 175 cm, and 200 cm. Television electromagnetic radiation in the form of the highest electric field and magnetic field when the television is on before using eco enzyme at a measuring distance of 25 cm respectively is 30 V/m and 0.22 μT. After using the eco enzyme, the highest reduction in electromagnetic radiation occurred at a measurement distance of 25 cm. Treatment using 2 liters of pineapple eco enzyme can reduce television electromagnetic radiation in the form of electric fields and magnetic fields respectively, namely 6 V/m and 0.18 μT. In the treatment using eco enzyme, a variety of organic materials with a volume of 2 liters can reduce television electromagnetic radiation in the form of electric fields and magnetic fields respectively, namely 7 V/m and 0.19 μT.