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Dila Erlianti; Lilis Wahyuni; Yesi Mala Sari; Reza Syahputra Alfandi

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2022 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Stunting remains a chronic nutritional issue affecting human resource quality in Indonesia, particularly children under five years old. High prevalence of stunting impacts long-term cognitive development, physical growth, and productivity of the young generation (Ministry of Health, 2023). This community service aims to optimize the role of public administration in disseminating policies and programs to reduce stunting through education, training, and direct community assistance. Activities were carried out through coordination with government officials, community health cadres, and local leaders, using local communication media to raise awareness about nutrition. The results indicate an increase in community knowledge on stunting, balanced nutrition practices, and active involvement of both officials and residents in stunting reduction programs. Optimizing public administration through capacity building, cross-sector coordination, and information technology utilization supports program targets. This service recommends strategies for sustainable, participatory, and data-driven program implementation. Enhancing community concern for orphans is an essential aspect of inclusive and sustainable social development. This community service activity aims to implement strategies of empathetic communication and social management to improve the quality of social interactions and community attention toward orphans. The method applied was a participatory and qualitative descriptive approach, involving both the community and orphans in all stages of the activity, from planning, implementation, to evaluation. The results indicate a significant improvement in social interaction quality between the community and orphans. The children exhibited positive emotional responses, such as comfort, acceptance, and appreciation, while the community demonstrated increased participation, collective responsibility, and structured social management skills. The integration of empathetic communication and social management produced dual impacts: enhanced emotional well-being of orphans and strengthened social empathy within the community. These findings suggest that this strategy can serve as a sustainable model for social care activities and can be replicated in other communities. Therefore, the application of empathetic communication and social management has the potential to support inclusive social development, foster community solidarity, and improve the welfare of vulnerable groups sustainably.

Nila Indrika Anggi Finanda

The International Conference on Education, Social Sciences and Technology 2022 International Forum of Researchers and Lecturers

Legal protection of children refers to all actions that ensure and safeguard children and their rights so that they can live, grow, develop, and engage maximally in line with human dignity and honour, as well as get protection from violence and discrimination within legal laws. In Indonesia, the proportion ranges from 22 to 100%, indicating that the aforementioned conditions occur often. As a result, researchers are interested in performing this study utilising normative research methodologies. Legal protection for minors who distribute pornographic videos on social media, choosing to release minors, is regulated by Law No. 23 of 2002 concerning Child Protection, Article 16 (1) Every child has the right to receive protection from being the target of abuse, torture, or inhumane punishment, (2) Every child has the right to obtain freedom in accordance with the law, and (3) Arrest, detention, or incarceration of a child must be carried out in accordance with relevant legislation and only as a last option. And advocate LPKA in the form of independence coaching, which includes instruction for foster children in skills that may be developed after the foster time ends, such as sewing. Meanwhile, personality development is moral development, with the goal of providing foster children with an understanding of social norms as well as an understanding of themselves so that they can accept responsibility for all actions they take and refrain from repeating illegal actions. Suggestions in this protection are expected to be safeguarded by anybody, regardless of circumstance, and the local government needs to get to the field to inspect the status of special child development institutions so that any deficiencies may be corrected quickly, allowing development to proceed correctly.

Suryani Suryani

Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa 2022 Universitas Maritim AMNI Semarang

The purpose of this research article is to find out the concept of Governance / Corporate social responsibility (CRS) and ethics in strategic management in the field of education. Corporate governance is a set of rules that govern the relationship between shareholders, managers, creditors, employees, and other stakeholders to balance their rights and obligations. Corporate social responsibility (CRS) is an activity carried out by companies as a form of supporting sustainable economic development through community or global empowerment. Management ethics is a process and effort in order to examine the truth about managerial practices that are used as guidelines for a person in carrying out and determining decisions in the organization. Ethics is not only necessary in social life, but in the world of management and business, ethics is also necessary in order for organizations to organize moral systems prepared to limit the actions of people. 

Budi Dharma; Murni Sofiah; Elsa Zulfita

Transformasi: Journal of Economics and Business Management 2022 Universitas 17 Agustus 1945 Semarang

The Writing this article aims to analyze the effect of CSR (Corporate Social Responsibility) on the Company Value of PT. Astra Internasional Tbk in the 2017-2021 period. The research method used in this research is descrptive research method with a quantitative approach. The sampling technique used is purposive sampling with the sustainability report of PT. Astra Internasional Tbk for the 2017-2021 period as a sample. The analysis technique used is multiple linear regression. The results of the study show that CSR has no positive and significant influence on the company value (PBV) of Astra Internatonal Tbk in 2017-2021, because maybe the investors compare Astra’s finansial rations more than looking at it’s CSR reports

Hijib Rajib Gandi; Ahmad Saifudin Mutaqi

JURNAL WILAYAH, KOTA DAN LINGKUNGAN BERKELANJUTAN 2022 Fakultas Teknik Universitas Cenderawasih

Program CSR (Corporate Social Responsibility) merupakan suatu kewajiban perusahaan dalam berkontribusi terhadap lingkungan masyarakat sekitar. Menghilangkan pandangan Keserakahan, riba serta keterpaksaan untuk berhati-hati dalam segala perhitungan banyak pelaku bisnis justru memanfaatkan CSR (Corporate Social Responsibility) sebagai suatu program untuk memperbaiki citra perusahaan. PT. Jasa Marga Tbk      Melalui Program Tanggung Jawab Sosial Lingkungan (TJSL) PT. Jasa Marga tidak hanya berkonstribusi pada program–program yang fokus sosial saja tapi juga termasuk semua program perusahaan yang memberikan dampak bagi Perusahan serta masyarkat indonesia. Corporate Social Responsibility PT. Jasa Marga Tbk mengimplementasikan pada berbagai bidang sosial, bidang keagamaan, bidang pendidikan, Pemberdayaan masyarakat dan sebagainya. Peneliti menggunakna metode penelitian ini yaitu penelitian kualitatif. Analisis Data menggunakan metode pendekatan deskriptif. Fokus lingkup penelitian ini pada pelaksanaan Corporate Social Responsibility PT. Jasa Marga Tbk dilihat dari perencanaan, pelaksanaan, evaluasi, pelaporan dan permasalahan yang dihadapi dalam proses dimana Adanya Keluhan dari masyarakat bahwa pembagian hibah dan santunan tidak merata dan monitoring beberapa program tanggung jawab sosial tidak maksimal, dan masyarakat menginginkan penyaluran aspirasi dengan PT. Jasa Marga Tbk, tidak hanya melalui pewakilan setempat. Tujuannya untuk mengkomunikasikan keluhan serta kebutuhan dan harapan masyarakat kepada perusahaan.

M. Ahim Sulthan Nuruddaroini; Syamsiah; Husin; Abdul Rashid bin Abdul Aziz

The International Conference on Education, Social Sciences and Technology 2022 International Forum of Researchers and Lecturers

Early childhood is also known as the golden age, in which the potential and abilities of the physical, cognitive, language, artistic, social-emotional, moral, religious, self-concept, self-discipline and independence develop. Therefore it is important if from an early age it is necessary to instill the value of independence in children. One of the factors that can influence the process of developing independence in children is parenting style. This study aims to determine the parenting style of parents in building children's independence, because the role of parents is very important in building independence in children. The research method used is library research or library research. The results of this study are through parenting parents are able to build children's independence, including in applying habits to children. The activities in building independence in children include, 1) Physical activity, namely getting children to do activities independently, for example brushing their teeth, eating, wearing their own clothes 2) Fostering a sense of self-confidence 3) Building a sense of responsibility such as training children to complete school assignments. 4) Getting used to disciplined attitudes such as getting disciplined children to come to school and 5) Socializing by giving children the opportunity to interact with their friends who were initially shy to become brave. 6) controlling emotions by teaching children to be patient when their wishes are not fulfilled. wearing own clothes 2) Growing self-confidence 3) Building a sense of responsibility such as training children to complete school assignments. 4) Getting used to disciplined attitudes such as getting disciplined children to come to school and 5) Socializing by giving children the opportunity to interact with their friends who were initially shy to become brave. 6) controlling emotions by teaching children to be patient when their wishes are not fulfilled. wearing own clothes 2) Growing self-confidence 3) Building a sense of responsibility such as training children to complete school assignments. 4) Getting used to disciplined attitudes such as getting disciplined children to come to school and 5) Socializing by giving children the opportunity to interact with their friends who were initially shy to become brave. 6) controlling emotions by teaching children to be patient when their wishes are not fulfilled.

Widiyanto, Widiyanto; Utomo, Dwi Cahyo

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2022 Sekolah Tinggi Ilmu Ekonomi Totalwin

The purpose of this study is to examine specifically related to the governance and accountability of cooperatives that have been carried out in Indonesia. This study used a qualitative design, with a population of 125 journals and through purposive sampling, a sample of 35 journals was obtained. The results of the journal review can be concluded: (1). The trend of research on governance and accountability of cooperatives in Indonesia is mostly done with a qualitative design, obtained the concept: to improve governance can be done through socialization and training on SPI to managers; comply with ethical principles and rules; the accountability aspect must be audited by KAP; the role of government; principles of transparency, accountability, responsibility, independence and fairness. Measurement of the dimensions of democracy, the quality of human resources, transparency, accountability, responsibility, independence and fairness. Good financial planning, transparency and accountability in financial management, increasing management commitment, knowledge, understanding of the duties and authorities of management regarding business risks and communication. Factors of members, administrators and supervisors as well as honesty and understanding; Sharia good corporate governance requires supervision from the Supervisory Board. Understanding of the important role of cooperatives for improving the community's economy, consistency in preparing financial reports. (2). Based on the quantitative design, it is concluded: cooperative governance and accountability have a positive and significant effect and accountability as a mediating variable on cooperative performance, there is no difference between financial accountability performance before and during the pandemic, cooperative reform has a positive and significant effect on cooperative governance and cooperative governance has no effect on the effectiveness of lending.  

SUHARTONO SUHARTONO

Observing the news of crime committed by minors today certainly raises concerns and unrest in social life. The disturbing behavior of children, such as the behavior of children away from religious teachings, disrespecting their parents, dressing inappropriately, saying dirty words, smoking, and the most troubling thing is that children are now involved in criminal acts. This issue has become a hot topic that is often reported on television, such as news about crimes committed by students, violence against friends, brawls, rape, and even murder. Responding to the negative behaviors of children that often appear in the news of child crimes need special attention. Therefore, as a form of attention, it is necessary to first understand the condition of the child himself and his relationship with the surrounding environment, both parents and family as well as the school as the smallest unit in society that has the responsibility to help children grow and develop optimally. Parents are the first people to be known by children, the first people to give life understanding to children, so parents play an important role in the formation of children's character. However, ironically, the family becomes a source of threat and unrest for children, because of the wrong treatment given by parents to children. Basically, the relationship between children and their parents is an emotional and cognitive source for children. These relationships provide opportunities for children to explore the environment, including school and social life, and children's early relationships can serve as models for later relationships. This initial relationship begins when the child is born into the world, in fact it has started since the fetus was in the womb (Sutcliffe, 2002: 15).1. Furthermore, the role of Christian Religious Education is an effort made by educators continuously to equip students with sources of faith. Character formation is very important in the educational process which is a process of internalizing the values ​​of the Christian faith through education. So that the personality or noble character of students is formed through habituation that is constantly practiced, without stopping.

SUHARTONO SUHARTONO

Observing the news of crime committed by minors today certainly raises concerns and unrest in social life. The disturbing behavior of children, such as the behavior of children away from religious teachings, disrespecting their parents, dressing inappropriately, saying dirty words, smoking, and the most troubling thing is that children are now involved in criminal acts. This issue has become a hot topic that is often reported on television, such as news about crimes committed by students, violence against friends, brawls, rape, and even murder. Responding to the negative behaviors of children that often appear in the news of child crimes need special attention. Therefore, as a form of attention, it is necessary to first understand the condition of the child himself and his relationship with the surrounding environment, both parents and family as well as the school as the smallest unit in society that has the responsibility to help children grow and develop optimally. Parents are the first people to be known by children, the first people to give life understanding to children, so parents play an important role in the formation of children's character. However, ironically, the family becomes a source of threat and unrest for children, because of the wrong treatment given by parents to children. Basically, the relationship between children and their parents is an emotional and cognitive source for children. These relationships provide opportunities for children to explore the environment, including school and social life, and children's early relationships can serve as models for later relationships. This initial relationship begins when the child is born into the world, in fact it has started since the fetus was in the womb (Sutcliffe, 2002: 15).1. Furthermore, the role of Christian Religious Education is an effort made by educators continuously to equip students with sources of faith. Character formation is very important in the educational process which is a process of internalizing the values ​​of the Christian faith through education. So that the personality or noble character of students is formed through habituation that is constantly practiced, without stopping.

Handayani, Rini; Saputro, Aris Dwi

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2022 Sekolah Tinggi Ilmu Ekonomi Totalwin

Human Resources is one of the resources that determine the success of an organization. Proper management of human resources can create a strong managerial system to support the productivity and success of the company. Therefore, it is necessary to have factors that can form quality human resources. This article aims to explore employee performance which is influenced by transformational leadership and internal CSR. Internal CSR also has a role as an intervening variable between transformational leadership and employee performance. The research model is multivariate and the analysis will use SMARTPLS. The research was conducted at the Public Works and Spatial Planning Office of Grobogan Regency with 110 employees who participated in this study. The sampling method used accidental sampling. The results show that transformational leadership and internal CSR can affect employee performance. Internal CSR can act as a mediation between transformational leadership and employee performance.

Yufi Safwan Fajar

Sinar Dunia: Jurnal Riset Sosial Humaniora dan Ilmu Pendidikan 2022 Universitas Maritim AMNI Semarang

 The satire style was chosen to express satire and criticism explicitly. In communicating on social media, satire is also used in making memes. The problem with this research is how satire language is in meme culture on social media. This research aims to reveal how political satire is discussed in memes on social media. The purpose of this study is to examine more deeply how the satire discourse is contained in pictorial texts or purely texts in social media memes. This research is interesting because the satire humor style contained in memes becomes a practical, absurd political, economic, educational, cultural, and other responsibility that can shift, eliminate, then reverse and bring up new discourses. This study uses a critical discourse analysis by Norman Fairclough, which identifies that the discourse can be a series of verbal and written words or a series of speech acts. With this knife of analysis, it was found that satire in memes on social media is used in the form of satire and criticism of things that are being viral and how these issues affect social media in the real world. Memes are not seen as silent, passive, and finished texts as they are produced. On the other hand, Memes are dynamic and moving strategies through comedy Satire.

Nyoman Trisna Parwata; I Wayan Gde Wahyu Purna Anggara

Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

This study aims to determine the effect of corporate social responsibility disclosure and good corporate governance on company value. This research was conducted on all companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The method of determining the sample using non-probability sampling method with purposive sampling technique and obtained 170 observations. The data collection method uses non-participant observation. The data analysis technique used is Partial Least Squares-Structural Equation Model. The results of the study show that corporate social responsibility disclosure has no significant effect on company value and good corporate governance has a significant positive effect on company value which means that the higher the corporate social responsibility disclosure will not affect the stock value and with the implementation of good corporate governance, the higher of company value is reflected in the stock price as well. The implications of this research show the application of signal theory, stakeholder theory, and agency theory as well as providing benefits to parties who need it, especially companies and stakeholders related to companies in expressing corporate social responsibility disclosure and improving good corporate governance which can increase company value.

Komariatun, Komariatun; Mutamimah, Mutamimah

JURNAL ILMIAH EKONOMI DAN BISNIS 2022 LPPM Universitas Sains dan Teknologi Komputer

The purpose of this study was to analyze the role of GCG in moderating the influence of Economic CSR, Environmental CSR and Social CSR on Corporate Value. In this study use of purposive sampling method, using certain considerations relevant to the research objective. The number of samples obtained are 13 SOEs listed on Indonesia Stock Exchange  in the 2017-2020. The data were analyzed using panel data regression with the Eviews program. The results of the study indicated that economic CSR has an effect on corporate value, however environmental CSR has no effect on corporate value and social CSR has a negative effect on corporate value. GCG can weakens the relationship between Economic CSR and corporate value and GCG does not moderate the relationship between Environmental CSR and corporate value, however GCG can strengthen the relationship between Social CSR and corporate value.

Samsul Fajeri; Husin; Aulia Sani; Abdul Rashid bin Abdul Aziz

The International Conference on Education, Social Sciences and Technology 2022 International Forum of Researchers and Lecturers

Children are a gift from Allah SWT that should be grateful for, guarded, cared for, guided, educated and must also develop all their potential according to their nature. Education for children has got the most important place, because education is a very important factor in changing a civilization. This study aims to improve the role of parents in educating their children according to religious demands based on the Qur'an so that what is expected by parents can be applied to their children in living life. So this research is a library research. In this research will be explored about Early Childhood Education according to the Qur'an in the study of maudhu'i interpretation. Data were collected from various literatures, such as books, the Koran, interpretations and other research results are then processed into informative data. The results of this study indicate that the active role of parents in educating children is very much needed. Negligence of parents in educating children from an early age can result in unfavorable children's behavior in the future. Children's education according to the Qur'an shows how good children's behavior is, about what is the sense of responsibility for moral development in children, responsibility for attitudes towards children, responsibility for social development in children, responsibility for fostering prayer in children.

Honorata Ratnawati Dwi Putranti; Emiliana Sri Pudjiarti; Aris Toening Winarni

Jurnal Pengabdian Masyarakat Sains dan Teknologi 2022 Fakultas Teknik Universitas Cenderawasih

Menggunakan data FGD Kota Tegal 17 November 2022, yang dihadiri oleh BAPEDA kota tegal, perwakilan -perwakilan dari pemerintah kabupaten, BAPEDA Kabupaten Tegal, Wirausaha, BANK, akademisi, Rumah sakit. Pengabdian dilakukan dengan wawancara dari berbagai perwakilan untuk menggali permasalahan tentang Tanggung jawab lembaga social dan Perusahaan (TJSLP) atau Corporate social responsibility (CSR). Setelah mendapatkan hasil dari wawancara dilakukan analisa dengan menggunakan fishbone diagram dan hasilnya menunjukan bahwamasalah komunikasi diantara pemangku kepentingan masih kurang, kebudayaan dan sanksi menjadi coding yang harus diperhatikan dalam permasalaan tidak maksimalnya TJSLP yang selama ini telah dilakukan.komponen yang dibutuhkan dalam komunikasi terdiri dari Informasi SCR, Transparansi, Konsisten, Relevansi pribadi, Pesan yang disampaikan. Sebagai mediator adalah , Pengetahuan tentang CSR, Kepercayaan kepada CSR, Komitmen kepada CSR, Kelekatan hubungan dengan pemangku kepentingan 

Mandataris, Mandataris; Seno Andri; Ruzikna, Ruzikna; Endang Sutrisna; Mashur Fadli

Proceeding of The International Conference on Economics and Business 2022 Universitas Kristen Indonesia Toraja

CSR Program of PT. Pertamina RU II Sei Pakning is no longer a charity but is already in the form of a CSR program which is directed to increase people's income through the development ofmicro, small, and medium enterprises. Innovation is not only carried out in the product form of the program, but also innovation in processes, methods, strategies and systems. The goal is that the fosteredmicro, small, and medium enterprisesin the future can exist and be independent. The purpose of this study is to see the extent to which the implementation of the innovation-based CSR program in fostering the entrepreneurial spirit of themicro, small, and medium enterprisescommunity in Sei. Pakning. This type of research uses a mixed method. Methods of data collection is done by means of observation, interviews, questionnaires and documentation. The results showed that the implementation of the innovation-based CSR program at PT. Pertamina RU II Sei. Pakning has not been able to fully cultivate the entrepreneurial spirit of the assistedmicro, small, and medium enterprises. Statistical tests show that there is a significant effect of CSR program innovation consisting of product innovation, process, method, strategy and system on the entrepreneurial spirit of fosteredmicro, small, and medium enterprises. For this reason, it is better for Pertamina RU II Sei. Pakning made improvements to the innovations from the CSR Program they had carried out.  

Dewi Aprianti; Dirvi Surya Abbas; Imam Hidayat; Basuki, Basuki

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2022 FEB Universitas Maritim Semarang

Tujuan dari penelitian ini untuk mengetahui pengaruh profitabilitas, kebijakan dividen, dewan komisaris independen, corporate social responsibility terhadap nilai perusahaan pada perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 4 tahun yaitu periode 2017-2020. Populasi penelitian ini meliputi seluruh perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2020. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 18 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi logisik data panel di dukung dengan aplikasi program Eviews 12. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh terhadap nilai perusahaan, kebijakan deviden tidak berpengaruh terhadap nilai perusahaan, dewan komisaris independen berpengaruh terhadap nilai perusahaan dan corporate social responsibility tidak berpengaruh terhadap nilai perusahaan.    

Irdawati, Irdawati; Dirvi Surya Abbas; Imam Hidayat; Daniel Rahandri

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2022 FEB Universitas Maritim Semarang

The purpose of this study was to determine the effect of corporate social responsibility, capital structure, enterprise risk management and firm size on firm value in various industrial sector companies listed on the Indonesia Stock Exchange. The research time period used is 5 years, namely the 2017-2021 period. The population of this study includes all companies listed on the Indonesia Stock Exchange for the period 2017-2021. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 12 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis using the eviews 10 data processing program. The results showed that corporate social responsibility, enterprise risk management and firm size had an effect on firm value, while capital structure had no effect on firm value.    

Rusady, Brilianita Puspa Putri Anggun; Saputra, Ramadio Akbar; Rajagukguk, Aranssa Dwiveronikca; Sijabat, Dormauli; Ariyanto, Putri Nanda Ika +1 more

Adi Widya: Jurnal Pengabdian Masyarakat 2022 Lembaga Penelitian dan Pengabdian Masyarakat

Children with disabilities are part of diversity, but there are problems such as the lack of character formation of children, not yet optimal in developing the potential and limited skills and independence of children with disabilities. So the PKM-PM team at Slamet Riyadi University Surakarta provided a mentoring activity through the application of the aquaponics system in order to empower children with disabilities in improving the life skills of children with disabilities at YPAC Professor Doctor Soeharso Surakarta. The methods applied in this service include: (1) providing counseling and socialization related to the aquaponics system, (2) aquaponics assembly, (3) training related to aquaponics seeding and care, and (4) monitoring the development of aquaponics. The result of this service is that children with disabilities who become participants during the service process have gained knowledge related to the aquaponics system. Children routinely carry out maintenance such as spraying hydroponic vegetables, feeding catfish to cleaning fish waste at the bottom of the pond. Assistance is carried out to train the independence and responsibility of children with disabilities in aquaponic care as well as become vocational skills for them which if aquaponics continues to be developed it will become a source of income for children with disabilities, especially those living in dormitories. This service has achieved the expected results and the sustainability of this program continues to be carried out with a monitoring pattern. Keywords: Aquaponics, Empowerment, Children with Disabilities, Life Skills

Hilda Salman Said; Lestari, Tri Utami; Aminah, Wiwin

Jurnal Pengabdian Kepada Masyarakat 2022 Sekolah Tinggi Pastoral Kateketik Santo Fransiskus Assisi

The amil zakat institution has a public responsibility by providing reports to stakeholders. The financial reporting of the Amil Zakat Institution is regulated by the Statement of Financial Accounting Standards (PSAK) 109. However, not all of the lazis recognize and apply PSAK 109, including the Amil Zakat Infak/Alms Syamsul Ulum Institution (LAZISSU). This community service activity has been carried out in 2 stages. Phase 1 is in the form of socialization of PSAK 109 in the form of an introduction to the format of financial statements and the appropriate accounting system. Phase 2 is training and mentoring for LAZISSU amil to be able to prepare financial reports independently. The current activity is the third stage in the form of software implementation for amil zakat institutions. The method of implementing activities is direct implementation assistance. Participants are managers and Lazissu finance division team as the main users of the software. Participants combine the knowledge that has been obtained in the previous two stages into the process of implementing zakat institution software. Resource persons act as assistants in this implementation process. The result of this series of activities is that participants understand the importance of preparing financial reports for amil zakat institutions in accordance with applicable accounting standards and are able to compile financial reports with the help of accounting software that has been provided.