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Putri, Destiana; Windu Gata; Warjiyono

Jurnal Elektronika dan Komputer 2020 STEKOM PRESS

The internet as a communicator of information is now a necessity. Particularly in the provision of information for a company, government organizations / agencies such as Village Centers that require a fast, precise and accurate data management system that can provide more complete, up-to-date, interactive and dynamic information. In Demangharjo Village the information system related to Village Information is still submitted in the form of a guide book and the service is still done manually. Basically, population residence service activities are required to take care of application letters at the village office with the applicable procedures, so that in practice it will certainly take a long time and energy. For this reason the author made the Final Project concerning the Design of Demangharjo Village Website with the metedo Waterfall. Through this website, it is expected that information will be conveyed more quickly and accurately, maximum service and information transparency, village introduction process and population data storage to accelerate the work of village officials in serving the community and make it easier for citizens to submit services or find out village information.  

Hasibuan, Henny Triyana

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2020 Sekolah Tinggi Ilmu Ekonomi Totalwin

This study aims to analyze application of zakat accounting in Baznas Bali Province in increasing transparency and accountability in management of zakat, infak and sedekah (zis) funds. This research is a qualitative research. The results of this study indicate that Bali Provincial Baznas have complied with PSAK No. 109. Receipts of zakat, donations and alms are assessed when cash or other assets are received. Accepted zakat, recognized as amil and non amil funds,  determination of the percentage of zakat funds received for each mustahiq based on sharia principles is 12.5%. Distribution of zakat, infak and  sedekah  funds as a deduction from zakat, alms and alms funds. The components Baznas Bali's financial statements are statement of financial position, report on changes in funds, reporting on cash flows and notes to  financial statements. The absence an asset management report in accordance with PSAK 109 is due to Baznas Bali Province not having fixed assets, all assets are in  form of current assets. Accountability is reflected in  financial statements that have been audited by independent auditors, while transparency of financial statements is contained in reports in the form of bulletins that are published periodically. The implication results of research is expected to be financial statements  Baznas of  Province of Bali which can be an example in management of infaq and alms funds throughout Indonesia. It is recommended for further research to be able to broaden scope of regional research throughout Indonesia, so that research results can be generalized nationally.