Publication Search

Management of school funds in the form of SPP (Educational Development Donations) at the Kranggan foundation sourced from kindergarten, elementary and junior high schools so far is still managed manually, making it difficult and takes a long time for the Administration to check lists for students who have made payments. Every month. In this study, an SPP payment system was made using an SMS Gateway with the web scraping method. In the development process using the prototype method. The researcher aims to develop a web-based information system that is expected to help manage school payment data for the better. The information system will be equipped with an SMS feature that will be sent to the parents of the students concerned so they can know that the school payment has been made. This SMS feature is also useful for sending reports of late payments or SPP arrears to parents of students whose children are late in paying tuition fees. With this program, students can also make tuition payments in two ways. The first is manually or submitting payment to the TU at the school. The second is by means of money transfer payments through banks.

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.

Zakat is the third pillar of Islam that must be performed by Muslims worldwide. It is an obligation that all Muslims fulfill by giving basic foods and other wealth. In return, some of the underprivileged and deserving groups enjoy donations from fellow Muslims. Zakat is not receiving certain assets prescribed by religion. Rather, Zakat is donated in the form of benefits that may be categorized as things that are quite needed. Such as the donation of clean water after reviewing the amount of water that is not suitable for consumption and use. Another example is the benefit of sanitation that has efforts to reduce the symptoms of infectious and dangerous diseases. The formulation of the problem in this study is how the form of sanitation zakat and how the view of Islamic law on sanitation zakat. The data analysis method used in this research is descriptive qualitative method. In this study there are two things that will be analyzed, namely sanitation zakat and sanitation zakat in the view of Islam. Observation or observation is a data collection activity used to collect data in research through the five senses or can be interpreted as observation in systematic recording of symptoms that appear on the object of research. Sanitation in principle is a deliberate behavior in the culture of clean living with the intention of preventing humans from direct contact with dirt and other hazardous waste materials, with the hope that this effort will maintain and improve human health. Waste materials can cause health problems. These include human or animal feces, solid waste materials, domestic waste water (laundry, urine, bathing or laundry waste materials), industrial waste materials and agricultural waste materials.