Published: 2022-08-09
PENINGKATAN KAPASITAS PENGELOLA ZAKAT MELALUI PELATIHAN AKUNTANSI ZAKAT MENUJU AKUNTABILITAS PUBLIK KOTA LHOKSEUMAWE
DOI: 10.35870/jpmn.v2i2.630
Fuadi Fuadi, Mukhlis M. Nur, Falahuddin Falahuddin, Arliansyah Arliansyah, Wahyuddin Wahyuddin, Khairawati Khairawati
- Fuadi Fuadi: Malikussaleh University , Indonesia .
- Mukhlis M. Nur: Malikussaleh University , Indonesia .
- Falahuddin Falahuddin: Malikussaleh University , Indonesia .
- Arliansyah Arliansyah: Malikussaleh University , Indonesia .
- Wahyuddin Wahyuddin: Malikussaleh University , Indonesia .
- Khairawati Khairawati: Malikussaleh University , Indonesia .
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Abstract
The goal to be achieved in this PKM is to increase the capacity of Zakat managers in Lhokseumawe City in presenting ZIS fund management reports based on PSAK 109 in a transparent and accountable manner, so that the reports presented can be understood by muzzaki and practitioners and academics can be used as a reliable source of public information. .
The method used to improve understanding of ZIS accounting based on PSAK 109 is participatory-based learning. Participatory is meant to be learning activities and direct learning of active involvement in the process of a particular program or activity in various stages starting from involvement in planning, implementing, monitoring and evaluating programs/activities by the PKM team and partners. At the end of the PKM program, partners are expected to be able to carry out accounting processes starting from recognition, measurement, recording and presentation as well as financial reporting in accordance with PSAK 109 accounting standards regarding generally accepted accounting for zakat, infaq, and alms.
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Article Information
This article has been peer-reviewed and published in the Jurnal Pengabdian Masyarakat Nusantara (JPMN). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 2 No. 2 (2022)
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Section: Articles
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Published: %750 %e, %2022
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License: CC BY 4.0
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Copyright: © 2022 Authors
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DOI: 10.35870/jpmn.v2i2.630
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