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Analytics

Muh Arief Budiman; Muhammad Sauqi; Nor Anina; Nor Hikmah Sari

Jurnal Ekonomi dan Keuangan Islam 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The implementation of corporate zakat in Indonesia remains relatively low despite its significant potential to support national economic development. This study aims to analyze the strategic role of corporate zakat as an instrument for reducing tax burdens and its contribution to economic equality. This research employs a literature review approach by examining relevant academic sources. The findings indicate that corporate zakat of 2.5% is obligatory for business entities that meet the nisab and haul requirements. Based on Law No. 23 of 2011 and Law No. 36 of 2008, zakat distributed through authorized institutions such as BAZNAS or LAZ can be deducted from taxable income. Corporate zakat not only fulfills religious obligations but also plays a vital role in wealth redistribution through social assistance and productive capital for mustahik. Therefore, optimizing corporate zakat can serve as a strategic instrument to promote sustainable economic justice in Indonesia. Effective policies and outreach from the government are also needed so that companies are more encouraged to pay zakat in a timely and transparent manner.

Nikmatul Lailiyah; Kafidin Muzakki

Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia 2024 Fakultas Teknik Universitas Maritim AMNI Semarang

This community service program is carried out with the aim of providing education for MSME players regarding the importance of recording and preparing financial reports in a simple way, in this case, for CV MSMEs. Mysneaker Retail Indo. This program is a discussion-based socialization program which aims to make the material presented easy to understand and understand and can help answer the problems faced by CV. Mysneaker Retail Indo in recording transactions and financial reports for their business. The results of this program show that CV. Mysneaker Retail Indo is interested in overhauling their financial report recording in the manner proposed by the author. According to them, by recording the financial reports submitted by the author, they can be used to read the business situation easily. This shows that this program is useful for increasing insight for MSME players in recording and preparing financial reports for their business.

Amar Prawijo; Muhammad Fatihuddin; Fahmi Uyunirrizqi; Navila Ziqni Molinda; Najah Farahulhusna +2 more

Jurnal Inovasi Sosial dan Pengabdian 2024 Lembaga Pengembangan Kinerja Dosen

Village empowerment in the Simbah Wali Hasan bin Abu Hamid cultural carnival and haul event in Magersari Village is one way of empowering the community in the aspects of participation, preserving traditions and strengthening community values. The cultural carnival is an effort to preserve traditions by integrating religious and local cultural aspects. Haul Simbah Wali Hasan bin Abu Hamid in Magersari Village, which is an annual commemoration of the death of this spiritual figure, is held every year on 24-25 Muharram, with this year being the 40th anniversary. On the first day, the event began with a lively cultural carnival, attended by the community enthusiastically. They paraded carrying tumpengan, gunungan, snacks and agricultural products, wearing traditional Javanese clothing, which shows their importance to the local community. This research uses a descriptive qualitative method with a direct case study in Magersari village. The findings show that cultural carnivals and hauls play an important role in maintaining cultural identity and strengthening social cohesion in villages. Apart from that, this activity also increases spiritual awareness and strengthens traditional values in the midst of modernization. It is hoped that these findings will provide deeper insight into the role of local traditions in today's social and cultural context, as well as serve as a means to introduce the community.

Devi Putri Thesia; Eshaulin Br Sembiring; Yosua Gabe Maruli Sijabat; Sri Yunita

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2024 Pusat Riset dan Inovasi Nasional

The code of ethics is a standard of teacher behavior that aims in general to position teachers as teachers and a profession that is honorable, noble, and dignified. At this time, what often happens in the world of education, especially in schools, there are still educators or teachers who violate the code of ethics who do not show their professionalism in teaching.  The method that the author uses in this research is a qualitative method using literature study, namely conducting research by collecting information from books and journals. Violations of the code of ethics committed by teachers can have an impact on the lack of quality in learning and not achieving learning objectives. Keywords :, , 

Sulis Mifthaul Nisaa; Muh. Ikhwan Maulana Haeruddin; Anwar Ramli; Romansyah Sahabuddin; Burhanuddin Burhanuddi

Jurnal Manajemen dan Ekonomi Bisnis 2023 Pusat Riset dan Inovasi Nasional

This istudy iaims ito ianalyze ithe icompany's ifinancial iperformance iusing ifinancial iratios, iamong iothers, iProfitability iRatios, iSolvency iRatios, iLiquidity iRatios, iand iActivity iRatios iat iPT, iIndofood iSukses iMakmur iTbk. iThose ilisted ion ithe iIndonesia iStock iExchange isamples itaken iwere ithe ifinancial istatements iof iPT. iIndofood iSukses iMakmur iTbk. iPeriod i2017-2021. iThe itype iof idata iused iin ithis iresearch iis iquantitative idata. iThe iresults iof ithis istudy ishow ithat ithe iprofitability iratio ias imeasured iby iReturn ion iassets i(ROA) iand iReturn ion iEquity i(ROE) ifor i2017-2021 iis iquite iefficient. iThe isolvency iratio imeasured iusing ithe iDebt ito iAsset iRatio i(DAR) iand ithe iDebt ito iEquity iRatio i(DER) ifor i2017-2021 iis isaid ito ibe ihealthy. iThe iliquidity iratio ias imeasured iusing ithe iCurrent iRatio i(CR) iand iQuick iRatio i(QR) iin i2017-2021 iis isaid ito ibe ivery igood. iThe iactivity iratios imeasured iusing iFixed iAssets iTurn iOver i(FATO) iand iTotal iAssets iTurn iOver i(TATO) iin i2017-2021 iare ivery ieffective.