PENINGKATAN KAPASITAS PENGELOLA ZAKAT MELALUI PELATIHAN AKUNTANSI ZAKAT MENUJU AKUNTABILITAS PUBLIK KOTA LHOKSEUMAWE

Authors

DOI:

https://doi.org/10.35870/jpmn.v2i2.630

Keywords:

Muzzaki, PSAK 109, ZIS

Abstract

The goal to be achieved in this PKM is to increase the capacity of Zakat managers in Lhokseumawe City in presenting ZIS fund management reports based on PSAK 109 in a transparent and accountable manner, so that the reports presented can be understood by muzzaki and practitioners and academics can be used as a reliable source of public information. .

The method used to improve understanding of ZIS accounting based on PSAK 109 is participatory-based learning. Participatory is meant to be learning activities and direct learning of active involvement in the process of a particular program or activity in various stages starting from involvement in planning, implementing, monitoring and evaluating programs/activities by the PKM team and partners. At the end of the PKM program, partners are expected to be able to carry out accounting processes starting from recognition, measurement, recording and presentation as well as financial reporting in accordance with PSAK 109 accounting standards regarding generally accepted accounting for zakat, infaq, and alms.

Downloads

Download data is not yet available.

Author Biographies

  • Fuadi Fuadi, Malikussaleh University

    Fakultas Ekonomi dan Bisnis

  • Mukhlis M. Nur, Malikussaleh University

    Fakultas Ekonomi dan Bisnis

  • Falahuddin Falahuddin, Malikussaleh University

    Fakultas Ekonomi dan Bisnis

  • Arliansyah Arliansyah, Malikussaleh University

    Fakultas Ekonomi dan Bisnis

  • Wahyuddin Wahyuddin, Malikussaleh University

    Fakultas Ekonomi dan Bisnis

  • Khairawati Khairawati, Malikussaleh University

    Fakultas Ekonomi dan Bisnis

References

http://www.lazismulhokseumawe.org/

Ahmad Fauzul Hakim Hasibuan, Ichsan. Dkk. (2019) Pengabdian PNBP Fakultas Ekonomi dan Bisnis “Pemberdayaan Ekonomi Masyarakat Melalui Dana Zakat di gampong Baloy Kecamatan Balng mangat Kota Lhokseumawe”. Jurnal Pengabdian Masyarakat Nusantara (JPMN).

Indrayani. (2019) Pengabdian PNBP Fakultas Ekonomi dan Bisnis “Pelatihan Penyusunan Modul dan Praktik Komputer Akuntansi bagi Guru SMK Bidang Akuntansi Kota Lhokseumawe”. Lembaga Penelitian dan Pengabdian Masyasarkat (LPPM) universitas Malikussaleh.

Dy Ilham Satria, H Hilmi (2021) “Penerapan Aplikasi Akuntansi Dalam Pemberdayaan Bumdes Di Gampong Blang Pulo Kecamatan Muara Satu Kota Lhokseumawe. - Jurnal Pengabdian Kepada Masyarakat. COMSEP.

Atmajaya, E. D. (2018). DAMPAK PENDAYAGUNAAN ZAKAT PRODUKTIF TERHADAP PEMBERDAYAAN MUSTAHIQ PADA LEMBAGA AMIL ZAKAT DOMPET DHUAFA YOGYAKARTA.

Rojana, R. Pengaruh Penyaluran Dana Zakat, Infak, Sedekah (Zis) Dan Jumlah Penduduk Muslim Terhadap Pertumbuhan Ekonomi Di Jawa Barat Periode 2015-2019 (Bachelor's thesis, Fakultas Ekonomi dan Bisnis uin jakarta).

PATI, T. D. B. K. PENGARUH PENGETAHUAN ZAKAT, SOSIALISASI DAN KEPERCAYAAN TERHADAP MINAT MEMBAYAR ZAKAT.

Radjasa, O. K. (2017). Kementerian riset, teknologi, dan pendidikan tinggi.

Siraj, B. (2022). STUDI KASUS KEPEMIMPINAN SEKOLAH IDEAL. Manajemen Kepemimpinan Pendidikan Kontemporer.

ANITA, W. (2022). PENGARUH PARTISIPASI ANGKATAN KERJA, PENDAPATAN PAJAK DAERAH, DAN EKSPOR TERHADAP PERTUMBUHAN EKONOMI ERA PANDEMI COVID-19 DENGAN ISLAMIC HUMAN DEVELPMENT INDEX SEBAGAI VARIABEL MODERASI (Doctoral dissertation, UIN RADEN INTAN LAMPUNG).

Nugroho, A. P. PENGUKURAN KINERJA PERUSAHAAN BERBASIS BALANCED SCORECARD.

Downloads

Published

2022-08-09

Issue

Vol. 2 No. 2 (2022): Agustus 2022 - Januari 2023

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Copyright and Licensing Agreement

Authors who publish with this journal agree to the following terms:

1. Copyright Retention and Open Access License

  • Authors retain full copyright of their work
  • Authors grant the journal right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0)
  • This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited

2. Rights Granted Under CC BY 4.0

Under this license, readers are free to:

  • Share — copy and redistribute the material in any medium or format
  • Adapt — remix, transform, and build upon the material for any purpose, including commercial use
  • No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed

3. Attribution Requirements

All uses must include:

  • Proper citation of the original work
  • Link to the Creative Commons license
  • Indication if changes were made to the original work
  • No suggestion that the licensor endorses the user or their use

4. Additional Distribution Rights

Authors may:

  • Deposit the published version in institutional repositories
  • Share through academic social networks
  • Include in books, monographs, or other publications
  • Post on personal or institutional websites

Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.

5. Self-Archiving and Pre-Print Sharing

Authors are encouraged to:

  • Share pre-prints and post-prints online
  • Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
  • Engage in scholarly communication throughout the publication process

6. Open Access Commitment

This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.

How to Cite

Fuadi, F., M. Nur, M. ., Falahuddin, F., Arliansyah, A., Wahyuddin, W., & Khairawati, K. (2022). PENINGKATAN KAPASITAS PENGELOLA ZAKAT MELALUI PELATIHAN AKUNTANSI ZAKAT MENUJU AKUNTABILITAS PUBLIK KOTA LHOKSEUMAWE. Jurnal Pengabdian Masyarakat Nusantara (JPMN), 2(2), 25-31. https://doi.org/10.35870/jpmn.v2i2.630

Most read articles by the same author(s)