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Analisis Penerapan Akuntansi Zakat Pada Lembaga Amil Zakat Berdasarkan PSAK No 109 Safitri, Anni; Sari, Fangela Myas; Dewi, Siska; Sholikah, Mar’atus; Kusuma, Triana Hasty
Jurnal Iqtisaduna Vol.10 No.1 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v10i1.46665

Abstract

This research aims to analyze the implementation of zakat accounting in zakat amil institutions based on PSAK No. 109. The type of research used is descriptive qualitative research. Data collection techniques were obtained through observation, interviews, and documentation at the Amil Zakat Al Ihsan Institute of Central Java (Laziz Jateng) Pekalongan. The data obtained is secondary data in financial position reports, changes in managed assets, cash flow reports (receivables), and primary data obtained through measurement, recognition, distribution, and presentation interviews. Based on the research analysis results, it can be concluded that the process of measuring, recognizing, distributing, and presenting the Amil Zakat Al Ihsan Institution is in accordance with PSAK No. 109. However, the financial report of the Al Ihsan Amil Zakat Institution needs to be fully up to what is implemented by PSAK No. 109.
IMPLEMENTATION A WEB-BASED ONLINE LETTER APPLICATION AT MANTINGAN VILLAGE APPARATUS Purwati; Putra, Indra Lina; Subkhan, Muhammad Ali; Ulfah, Sofia; Kusuma, Triana Hasty
Jurnal Indonesia : Manajemen Informatika dan Komunikasi Vol. 4 No. 1 (2023): Januari
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jimik.v4i1.108

Abstract

Technology that is increasingly developing in the modern era gives rise to various innovations provided by students, society and scientists with the aim of facilitating human life. The innovations that are present are expected to help human life in carrying out their daily lives. But unfortunately, innovations that facilitate human work are currently not so massive, especially in the field of population data. Manual data processing has been causing problems due to human error. Humans make a lot of mistakes in various circumstances. Data related to population administration, which is the process of submitting letters concerning population data in several areas, especially in Mantingan Village, is still carried out manually. In addition, when data is entered into the mail archive, the time required becomes longer and sometimes even lost and damaged during natural disasters such as landslides, earthquakes and floods. Residential document files that are manual in nature can be damaged and take a long time to re-register. The given problem initiated the author to propose a technology-based residence letter system. In this web-based online letter-making application, it is useful in supporting the making of residence documents with the main functionality, namely processing population administration applications more efficiently. The making of this web-based online mail program is the result of a collaboration between the Balekambang Jepara Polytechnic and the Mantingan Village Government, Tahunan District, District. Then this program became the theme proposed to participate in the Matching Fund program through the Kedaireka platform, namely the collaboration between the Balekambang Jepara Polytechnic and Dudi (Industrial World) namely Mitra, CV. Umbrella Corporation which batch 3 Matching Fund program in 2022.
PEMBERDAYAAN SDM UMKM DALAM MENUNJANG WIRAUSAHA: PELATIHAN DESAIN KREATIF DAN PROMOSI DIGITAL Novita Yuliana; Kusuma, Triana Hasty; Dwi Puji Ratnawati
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 1 No. 3 (2024): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kemampuan pelaku UMKM dalam menggunakan aplikasi desain grafis Canva dan strategi promosi digital guna meningkatkan penjualan produk fashion di UMKM Zhanka Kid’s. Sebelumnya, para peserta, yang terdiri dari pemilik dan karyawan UMKM, memiliki keterbatasan pengetahuan mengenai teknologi, terutama dalam menggunakan aplikasi Canva dan promosi digital. Melalui pelatihan dan pendampingan yang diberikan, peserta kini mampu memahami dan mengoptimalkan fitur Canva untuk membuat desain label fashion dan poster promosi yang lebih menarik dan informatif. Hasil kegiatan menunjukkan peningkatan kemampuan peserta dalam menggunakan Canva secara efektif, yang berkontribusi pada peningkatan penjualan produk UMKM. Namun, kegiatan ini juga menghadapi beberapa tantangan, seperti variasi tingkat pengetahuan awal peserta dan keterbatasan waktu pelatihan, yang memengaruhi kedalaman materi yang dapat disampaikan. Keunggulan kegiatan ini terletak pada keterlibatan aktif peserta dan dukungan sumber daya manusia yang memadai, sementara metode yang digunakan, yaitu konsultasi awal, pelatihan praktis, dan pendampingan langsung, dinilai berhasil dalam mencapai tujuan kegiatan. Untuk pengembangan selanjutnya, disarankan agar materi pelatihan lebih ditingkatkan dan disesuaikan dengan tingkat pengetahuan awal peserta, serta durasi pelatihan diperpanjang untuk pendalaman materi. Dengan demikian, kegiatan ini diharapkan mampu memberikan dampak yang lebih besar bagi keberlanjutan pengembangan UMKM.