The purpose of this study is to see how the understanding of financial planning, financial management, and the implementation of PSAK 109 impact the way zakat organizations in Madiun Karesidenan report their finances. This research is quantitative and uses multiple linear regression analysis. The research shows that the implementation of PSAK 109 does not affect the financial reporting of zakat organizations; instead, the understanding of financial planners and financial managers improves financial reporting. This shows that financial planners and financial managers still do a poor job in understanding and implementing Islamic financial accounting standards (PSAK 109). This study suggests that financial planners and financial managers should be trained and educated about PSAK 109. In addition, zakat organizations should be trained and assisted in the implementation of PSAK 109 to obtain accountable financial statements

The current Covid-19 pandemic has an impact on high-level lecturers. Madiun State Polytechnic as one of the state higher education institutions in Indonesia is required to follow changes in the learning method, namely distance learning (PJJ), which was originally fully done face-to-face. The location of the campus in Madiun City with diverse student origins and far from urban areas is a challenge for the institution. This study aims to reveal the extent to which distance learning during the Covid 19 pandemic is effective and efficient, can this distance learning achieve the learning and academic goals of Madiun State Polytechnic students. From the results of research at the Madiun State Polytechnic, the learning environment and Community Interaction have a positive and significant impact on the academics of Madiun State Polytechnic students. The motivation variable has a positive effect but does not contribute significantly to the academics of Madiun State Polytechnic students. Where the motivational variable affects academics where student motivation is low, even students are less enthusiastic in carrying out learning in this pandemic situation.