Publication Search

66,884 articles from 558 journals · 1,699 citations tracked

Showing 9601-9620 of 66,884

Analytics

Hanifah Nursyahada

Jurnal Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to determine the implementation of strengthening religious values ​​and environmental awareness through educational and creative activities for children in Sari Rejo Village, Medan Polonia District. The main objective of this study is to describe how religious values ​​and environmental awareness are systematically instilled through an interesting and enjoyable non-formal educational approach for children. The problem in this study focuses on the low level of religious awareness and environmental awareness among children who tend to be influenced by technological developments and modern lifestyles. The research method used is a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation of educational activities such as making key chain crafts, caring for the environment by making pot crafts from used plastic bottles, ecobrick crafts, and Islamic-based learning. The results of the study indicate that educational and creative activities can be an effective means of forming religious character and increasing children's awareness of environmental cleanliness. The conclusion of this study confirms that collaboration between the community, educators, and parents plays an important role in fostering moral and social values ​​from an early age, as well as making children more aware of spiritual and ecological responsibilities in everyday life.

Ajiningrat, Wahyu; Setiawan, Joko

Jurnal Ilmiah Serat Acitya 2025 Universitas 17 Agustus 1945

Penelitian ini bertujuan untuk menganalisis pengaruh Personal Branding, Media Sosial, dan Kepercayaan Konsumen terhadap Keputusan Pembelian, dengan Kepuasan Konsumen sebagai variabel mediasi, pada pengguna layanan treatment di Klinik Eva Mulia Cabang Galaxy, Kota Bekasi. Pendekatan yang digunakan adalah kuantitatif dengan teknik analisis model persamaan struktural (SEM) berbasis Partial Least Square (PLS). Hasil pengujian model struktural (inner model) menunjukkan bahwa nilai R Square pada variabel Kepuasan Konsumen sebesar 0,515 dan Keputusan Pembelian sebesar 0,519, yang berarti model mampu menjelaskan sekitar 51% variasi pada masing-masing variabel dependen. Pengujian path coefficients menunjukkan bahwa variabel Kepercayaan Konsumen berpengaruh positif dan signifikan terhadap Keputusan Pembelian (T = 7,263; p < 0,05) dan Kepuasan Konsumen (T = 5,591; p < 0,05). Sementara itu, Media Sosial juga berpengaruh signifikan terhadap Kepuasan Konsumen (T = 6,244; p < 0,05), namun tidak signifikan terhadap Keputusan Pembelian secara langsung (T = 1,814; p = 0,070). Variabel Personal Branding tidak memiliki pengaruh signifikan baik terhadap Kepuasan Konsumen maupun Keputusan Pembelian secara langsung. Uji pengaruh tidak langsung menunjukkan bahwa Kepuasan Konsumen memediasi secara signifikan hubungan antara Kepercayaan Konsumen dan Keputusan Pembelian, serta antara Media Sosial dan Keputusan Pembelian. Namun, tidak ditemukan efek mediasi signifikan antara Personal Branding dan Keputusan Pembelian. Hasil ini menekankan pentingnya peran Kepercayaan Konsumen dan Media Sosial dalam membentuk Kepuasan Konsumen yang pada akhirnya meningkatkan Keputusan Pembelian, sementara Personal Branding tidak memiliki peran yang kuat dalam model ini. Penelitian ini memberikan implikasi strategis dalam pengelolaan pemasaran dan layanan konsumen di industri klinik kecantikan.

Erik; Erik Muhammad Hanafi; Nur Endah Fajar hidayah

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2025 LPPM Universitas Sains dan Teknologi Komputer

This study to analyze factors influencing taxpayer compliance in paying Rural and Urban Land and Building Tax (PBB-P2) in Sragen Regency. Tax compliance is a crucial issue in state revenue, and understanding the factors that influence it is crucial for designing effective tax policies. The independent variables studied are taxpayer awareness, tax socialization, and the tax system, with PBB-P2 taxpayer compliance as the dependent variable. Data were collected from taxpayers in Sragen Regency and analyzed using multiple linear regression methods.   The results of the regression test indicate that not all hypothesized factors have a significant influence on tax compliance. Partially, the variables of taxpayer awareness and the tax system were shown to have a positive and significant influence on compliance with PBB-P2 payments. This indicates that the higher the taxpayer awareness and the better the tax system implemented, the higher the level of taxpayer compliance. Conversely, the variable of tax socialization was found to have no significant effect on taxpayer compliance. This finding suggests that the existing socialization program may not be effective or needs to be re-evaluated to achieve a more tangible impact.   Based on these findings, this study recommends that the local government and tax authorities in Sragen Regency focus more on increasing taxpayer awareness and continuously improving the tax system. Although the socialization program was not statistically significant, it is recommended to review the socialization strategy to make it more targeted and relevant to taxpayer needs. This is expected to improve taxpayer compliance with PBB-P2, which will ultimately have a positive impact on regional revenue.      

Anisa Rohmanita Dewi; Anisa Rohmanita Dewi; Sunarto; Achmad Junaidi

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2025 LPPM Universitas Sains dan Teknologi Komputer

in today's increasingly competitive business environment organization face growing complexities, particlurly in sustaining employee productivity amif external pressure such as market competition and demands for innovation and internal issues, including employee well-being and leadership quality. productivity plays a pivotal role in organizational succser, shaping profitability, operational efficiency, and competitiveness. a key derminant is employee well being, with job stress frequently exerting a detrimental effect. prolonged increased absenteeism, thereby undermining organizational productivity. this study examines the effects of transformational egagement as a mediating variable, at PT Tigamas Mitra Selaras Gresik. The objective is to analysze how transformational leadership and kob stress, both directly and through the mediation of employee comprising the entire population (n=36) was employed; data were collected viar suvey and analyzed using partial least squares (PLS). the findings indicate that transformational leadership has a positive effect on productivity and employee engagement, whereas excessive kobn stress exarts a negative impact on both engagement and productivity. Moreocer, employee engagement signifianctly mediates the relationship between transfromational leadership and productivty and between job steess and productivty. the study recommends the development of transformational leadership and the impementation of robust stress-management strategies as critical avenues for enhancing productivity. accordingly, organizations should institute transformational leadership training to strengthen engagement and introduce stress-mnanagement initiatives grounded in psychological support and more collaborative work environment. this study offers practical constributions to human resource management praticulary importance of balancing insipirational leaderhsip with reduction of work-elected pressures.

M. Frisky Pandu; Febryantahanuji Febryantahanuji

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2025 LPPM Universitas Sains dan Teknologi Komputer

This study aims to analyze cryptocurrency investments and the risks faced by beginner investors who own digital assets such as Bitcoin, Solana, XRP, and other coins that have been increasing in value over the past few years, especially among the general public and retail investors. Not only retail investors, but governments also now hold digital assets, as has already happened. However, the unstable price and lack of global legal oversight make investing in cryptocurrency highly risky, especially for those with less knowledge and experience. The methods used in this study include literature review, descriptive analysis of historical price data for cryptocurrency, case studies, and interviews with several beginner investors. The findings show that cryptocurrency can generate large profits in a short time, but the risk of losing capital is also very high. Therefore, having a good understanding of blockchain technology, risk management, and investment psychology before starting to invest is important. This study is hoped to serve as a reference for beginner investors when considering decisions to invest in cryptocurrency.

Fadilla Lestari

Dinamika Pembelajaran : Jurnal Pendidikan dan bahasa 2025 Lembaga Pengembangan Kinerja Dosen

This community service aims to implement recycling activities for children as an educational strategy to foster environmental awareness from an early age. In the context of increasing environmental challenges, environmental education is an urgent need to shape a caring and responsible character for environmental sustainability. The method used is participatory learning with direct practice of recycling waste that actively involves children, accompanied by education on waste management, sorting, and the reuse of used materials into useful products. This approach uses observation, and documentation as data collection techniques to evaluate children's understanding and behavior. The results of the community service show a significant increase in children's awareness and concrete actions in protecting the environment after participating in the recycling activity. Children not only understand the concept of environmental conservation theoretically, but also practice it in their daily lives, such as sorting waste and reducing plastic waste. This community service's contribution to the development of science in the field of education lies in the successful implementation of an experiential learning model that integrates cognitive, affective, and psychomotor aspects in instilling environmental values. This educational model enriches an effective and contextual approach to environmental education, while also providing a strategic alternative for fostering environmental awareness among the younger generation. Thus, this community service makes a significant contribution to the development of educational methods that can strengthen sustainable development through the active participation of children from an early age.

Masriayanti Berutu; Sridama Yanti Harahap

Jurnal Ilmu Kesehatan 2025 Lembaga Pengembangan Kinerja Dosen

The World Health Organization (WHO) stated that the prevalence of exclusive breastfeeding data globally, although there has been an increase, has not increased significantly, which is around 44% of the target of 50%. Factors suspected of influencing failure are knowledge, perception, family support, and employment. Objective: To determine the factors influencing the failure of exclusive breastfeeding in mothers with babies aged 6-12 months. Method: This type of research is descriptive analytical using the cross-sectional method. The study was conducted at RSIA Murni Teguh Rosiva Medan. The population was 62 people and all of them were used as samples (total sampling). Sampling was done by purposive sampling. The data used were primary data and secondary data. The analysis was conducted univariately and bivariately using the Chi-Square test. Results: Factors that influence the failure of exclusive breastfeeding at the Murni Teguh Rosiva Mother and Child Hospital Medan are perception (p = 0.000 <0.05), family support (p = 0.015 <0.05), and work (p = 0.032 <0.05), while the knowledge variable has no effect (p = 0.654 > 0.05). Conclusion: perception, support, family and work influence the failure of exclusive breastfeeding. Suggestion: It is recommended that nurses at the Murni Teguh Rosiva Medan Hospital encourage new mothers to only give breast milk to their babies until they are 6 months old

Hervina Halimi; Sofiansyah Fadli; Ilham Kusuma Jaya; Muhamad Amiza Surya

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to improve the knowledge and skills of parents and posyandu cadres in utilizing the Webalita application as a web-based educational media for monitoring child growth and development. The main problem faced in the community is the limited access and understanding of digital educational tools that can practically and accurately support early childhood growth monitoring. The program was carried out through training and mentoring activities, which included: (1) socialization on the importance of monitoring child growth and development; (2) training on the use of the Webalita application; and (3) evaluation of participants’ understanding through questionnaires and hands-on practice. The results showed an increase in participants’ knowledge and skills in accessing, operating, and utilizing the Webalita application, with a score of 81.5%. Participants also responded positively to the application as it was considered helpful in providing educational information related to child growth and development. Therefore, this training can serve as a solution to support community health digital literacy through technology-based approaches.

Hervina Halimi; Sofiansyah Fadli; Ilham Kusuma Jaya; Muhamad Amiza Surya

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to improve the knowledge and skills of parents and posyandu cadres in utilizing the Webalita application as a web-based educational media for monitoring child growth and development. The main problem faced in the community is the limited access and understanding of digital educational tools that can practically and accurately support early childhood growth monitoring. The program was carried out through training and mentoring activities, which included: (1) socialization on the importance of monitoring child growth and development; (2) training on the use of the Webalita application; and (3) evaluation of participants’ understanding through questionnaires and hands-on practice. The results showed an increase in participants’ knowledge and skills in accessing, operating, and utilizing the Webalita application, with a score of 81.5%. Participants also responded positively to the application as it was considered helpful in providing educational information related to child growth and development. Therefore, this training can serve as a solution to support community health digital literacy through technology-based approaches.

Ainun Nadiva Salsabila; Angel Deswita Elia Ngasi; Maria Ulfa; Ahmad Jamaluddin; Chandra Malik +1 more

Jurnal Riset Rumpun Ilmu Bahasa 2025 Pusat riset dan Inovasi Nasional

The digital era has transformed communication patterns among millennials and Gen Z in Indonesia. This study analyzes the phenomenon of code-mixing and code-switching on social media among students at STIE Balikpapan as representatives of the digital generation in a multiethnic environment. Employing a qualitative method with a virtual ethnography approach, data were collected through six months of virtual participant observation and systematic digital documentation across multiple social media platforms. The findings reveal that code-mixing predominantly occurs in intra-sentential and intra-lexical forms, while code-switching takes inter-sentential forms according to communication contexts. The primary factors driving mixed language use are social identity, communication efficiency, and audience adaptation. Balikpapan's multiethnic context enriches these practices through interactions among Indonesian, regional languages, and English. These findings contribute to the field of digital sociolinguistics and serve as a reference for language learning in higher education institutions and the development of Indonesian language policies.  

Anjani Anjani; Detriansya Detriansya; Putri Aprianti

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This academic paper provides a comprehensive analysis of mixed marriages and the legal status of children within the context of Indonesian International Private Law. The study meticulously explores the formal definition of a mixed marriage, establishing it as a legal union between individuals of different citizenships, thereby subject to intersecting national legal systems. The research delves into the specific regulatory framework governing Mixed Marriages in Indonesia, with a critical examination of Law No. 1 of 1974 on Marriage and its implementing regulations. A significant portion of the analysis is dedicated to the intricate legal aspects concerning the child's status in a mixed marriage. This encompasses a detailed discussion on the child's citizenship, governed by the principle of ius sanguinis under Law No. 12 of 2006 on Citizenship, which creates potential for dual citizenship and subsequent legal complexities. The paper further investigates the fundamental rights and obligations of the child, affirming that these must be upheld irrespective of parental nationality, including the inalienable right to a legal identity, parental care, and formal education. Concurrently, the research outlines the concomitant parental obligations in a mixed marriage, which are paramount and include the provision of nurture, guidance, and comprehensive protection for the child's well-being. The study concludes with a critical evaluation of the practical implementation of these mixed marriage law aspects in Indonesia, identifying discernible gaps between statutory provisions and their real-world application. It underscores persistent challenges in juridical practice and administrative consistency, ultimately highlighting the ongoing pursuit of complete legal certainty for binational families navigating the Indonesian legal landscape.

Nur Afiqoh Aprilia; Hadiyanto Hadiyanto; Yantoro Yantoro; Eka Sastrawati

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2025 Asosiasi Periset Bahasa Sastra Indonesia

This research is motivated by the low quality of learning in various educational units, one of the causes of which is the gap between curriculum design and classroom implementation. A good curriculum will not have a significant impact without effective implementation by teachers. Therefore, curriculum implementation plays a strategic role as a link between macro-level education policies and classroom learning practices. This study aims to analyze the impact of curriculum implementation on learning quality, identify supporting and inhibiting factors, and formulate strategies to strengthen learning quality. The method used is descriptive qualitative, using observation, interviews, and documentation techniques with teachers, principals, and elementary school students. The results show that the implementation of a flexible curriculum, such as the Independent Curriculum, encourages a shift from teacher-centered to student-centered learning, which increases student motivation and engagement through project-based learning and authentic assessment. However, teacher preparedness, limited infrastructure, and administrative burdens remain major obstacles. Authentic assessment has been shown to improve students' critical thinking skills and creativity, but requires consistent managerial support. The implication is that improving the quality of learning must be accompanied by strengthening teacher competency, the availability of resources, and adaptive school management so that curriculum transformation has a real impact on the quality of national education

Nur Afiqoh Aprilia; Hadiyanto Hadiyanto; Yantoro Yantoro; Eka Sastrawati

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2025 Asosiasi Periset Bahasa Sastra Indonesia

This research is motivated by the low quality of learning in various educational units, one of the causes of which is the gap between curriculum design and classroom implementation. A good curriculum will not have a significant impact without effective implementation by teachers. Therefore, curriculum implementation plays a strategic role as a link between macro-level education policies and classroom learning practices. This study aims to analyze the impact of curriculum implementation on learning quality, identify supporting and inhibiting factors, and formulate strategies to strengthen learning quality. The method used is descriptive qualitative, using observation, interviews, and documentation techniques with teachers, principals, and elementary school students. The results show that the implementation of a flexible curriculum, such as the Independent Curriculum, encourages a shift from teacher-centered to student-centered learning, which increases student motivation and engagement through project-based learning and authentic assessment. However, teacher preparedness, limited infrastructure, and administrative burdens remain major obstacles. Authentic assessment has been shown to improve students' critical thinking skills and creativity, but requires consistent managerial support. The implication is that improving the quality of learning must be accompanied by strengthening teacher competency, the availability of resources, and adaptive school management so that curriculum transformation has a real impact on the quality of national education

Siti Nurlela; Suci Putri Lestari; Evilia Sri Yuniar

Jurnal Penelitian Manajemen dan Inovasi Riset 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aimed to analyze the influence of brand trust and brand image on the purchase decisions of Somethinc products in Tasikmalaya City. The research employed a survey method with a quantitative approach and involved 100 respondents who had used Somethinc products. Path analysis was used to examine the simultaneous and partial effects of brand trust and brand image on purchase decisions, as well as the role of brand trust as a mediator. The results indicated that brand trust and brand image simultaneously had a significant effect on purchase decisions. Partially, brand trust and brand image also had a positive and significant influence on purchase decisions. Brand trust influenced the purchase decision through the brand image of Somethinc products in Tasikmalaya. It was suggested that companies strengthen brand trust and brand image by conducting periodic evaluations of the effectiveness of their strategies and monitoring the development of brand trust and brand image and their impact on purchase decisions.

I Gst. Agung Gede Dirgantara Kusumajaya; I Gst. A. Kt. Gd. Suasana

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Repurchase intention represents a tangible form of consumer satisfaction toward a product or service offered by a brand, which fosters a desire among consumers to make repeat purchases of the same brand. Several factors influence repurchase intention, including brand trust, brand image, and electronic word of mouth (e-WOM). The existence of repurchase intention has significant implications for various industries, particularly the food and beverage (F&B) sector. One of the most recognized F&B franchises in Indonesia is the international brand Pizza Hut. This study aims to analyze the influence of brand trust, brand image, and e-WOM on repurchase intention among consumers of the international Pizza Hut franchise in Denpasar City. The research was conducted on consumers of the international Pizza Hut franchise in Denpasar, with a total of 100 respondents selected using purposive sampling. Data were collected through the distribution of offline questionnaires. The data analysis techniques employed in this study include multiple linear regression, as well as descriptive and inferential analyses using SPSS software. The findings indicate that brand trust, brand image, and e-WOM have a positive and significant effect on repurchase intention. Based on these findings, it is recommended that the international Pizza Hut franchise consider the aspects of brand trust, brand image, and e-WOM as key strategies to enhance consumers’ repurchase intention.

Putu Rosayanti; I Ketut Suryanawa; I Ketut Sujana; Ni Ketut Lely Aryani Merkusiwati

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of sustainable business practices, as measured through the disclosure of economic, environmental, and social aspects based on the Global Reporting Initiative (GRI) Standards 2016, on the profitability of companies participating in the Asia Sustainability Reporting Rating (ASRRAT) during the 2018–2024 period. The growing awareness of sustainability has encouraged companies not only to pursue profit but also to consider their impact on the environment and society as a form of legitimacy and accountability to stakeholders. The study population comprises all companies participating in ASRRAT from 2018 to 2024, with samples selected using a purposive sampling method. The final sample consists of 8 companies, yielding 56 observations. Data were obtained from annual reports and sustainability reports published on the official company websites and the National Center for Corporate Reporting (NCCR). The results reveal that environmental disclosure has a significant positive effect on company profitability, while economic and social disclosures show no significant effect. These findings reinforce both legitimacy theory and stakeholder theory, suggesting that companies can gain social legitimacy and stakeholder trust through genuine environmental commitment.  

I Gusti Ngurah Febriana Putra; Ni Luh Supadmi

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Taxpayer compliance represents citizens’ awareness and responsibility in fulfilling their tax obligations to support national revenue. This study aims to analyze the influence of tax socialization, tax understanding, and service quality on individual taxpayer compliance at KPP Pratama Gianyar. Using a quantitative research approach, data were collected through a questionnaire survey distributed to 100 individual taxpayers registered at the tax office. The collected data were analyzed using multiple linear regression to determine the simultaneous and partial effects of the three independent variables. The research findings reveal that tax socialization, tax understanding, and service quality each have a positive and significant influence on taxpayer compliance. These results indicate that effective tax socialization enhances taxpayer awareness, comprehensive understanding increases compliance accuracy, and high-quality services strengthen taxpayers’ willingness to fulfill their tax duties. Therefore, improving these three aspects can significantly enhance compliance levels, which in turn contributes to the optimization of tax revenue and the strengthening of the national fiscal system.

Fadiah Aisyah; Julfie Zahara; Gama Pratama

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines two key development issues in developing : economic dualism and population issues, using a qualitative approach using library research. The analysis shows that economic dualism, characterizes by the gap between the low-productivity traditional sector and the high-tech modern sector, remains a key characteristic of Indonesia’s economic structure. On the other hand, high population growth and uncontrolled urbanization exacerbate inter-regional inequality and weaken the equitable distribution of development outcomes. The interconnectedness of these two issues creates a cycle of proverty that is difficult to break and hinders the achivement of sustaineble development. Therefore, an integrative and inclusive develpment strategy is neded, encompassing strengthenung the tradisional sector, equitable imvestment, improving the quality of human resources, and controlling population growth to ensure more balanced and equitable development.  

Ariani Putri Utami; Mia Lasmi Wardiyah

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines how the profit-sharing system is implemented in the Easy Mudharabah Savings product at Bank Syariah Indonesia (BSI) Cimahi Branch Office in accordance with Statement of Financial Accounting Standards (PSAK) 405 about Mudharabah Accounting. This study combined field observation and literature review in a descriptive qualitative manner. Interviews, documents, and literature reviews on the National Sharia Council's (DSN-MUI) fatwa on the mudharabah contract were used to gather the data. The findings demonstrate that the Easy Mudharabah Savings program at the BSI Cimahi Branch has been appropriately and sharia-compliantly executed in conformity with PSAK 405 regulations. Customer deposits, as opposed to the bank's permanent liabilities, are recorded as Temporary Syirkah Funds. Based on the agreed-upon nisbah and the average daily balances of the clients, the profit-sharing method is used to calculate the profit-sharing. Furthermore, PSAK 405 is followed in the presentation and disclosure of financial statements, while there is still opportunity to further customer information transparency. All things considered, the results of this study show that the Islamic banking profit-sharing system's implementation of PSAK 405 upholds the values of equity, cooperation, and openness.

Azyumardi Azra; Arsa Arsa; Laily Ifazah

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to understand the application of zakat accounting at LAZ BAZNAS Jambi City, to identify the obstacles in implementing zakat accounting at LAZ BAZNAS Jambi City, and to determine the suitability of the zakat accounting application at LAZ BAZNAS based on PSAK No. 109. This research uses a qualitative descriptive method, with data collected through interviews. The results of the study indicate that, first, the application of zakat accounting at BAZNAS Jambi City—based on the elements of recognition, measurement, and disclosure—has been implemented in accordance with PSAK No. 109. In terms of presentation, BAZNAS Jambi City provides cash flow financial reports, and the amil section is also included in the fund change report. Second, the obstacles faced by BAZNAS Jambi City include inefficiency in the distribution process in terms of time and energy, and the inability to use banking accounts. Other challenges are related to the lack of understanding and skills among human resources, the complexity of transactions, and insufficient government support to enable cooperation with banks, which would facilitate the distribution of zakat funds. Third, the conformity of zakat accounting application at BAZNAS Jambi City has been generally appropriate. However, in the presentation of financial statements, there are no changes in managed assets and no notes to the financial statements. Therefore, in terms of conformity, the financial statements of BAZNAS Jambi City are not yet fully in accordance with PSAK No. 109.