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All Journal DEVOTE: Jurnal Pengabdian Masyarakat Global Journal of Management, Economic, and Accounting
Nidia Wulan Sari
Program Studi Perbankan Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Nahdlatul Ulama Cirebon
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN DANA ZAKAT, INFAQ, SHADAQAH PSAK 109 DENGAN MICROSOFT EXCEL ACCOUNTING Yekti Nilasari; Nidia Wulan Sari; Triani Patra Pertiwi; Intan Selliana; Cicin Cintia; Uus Usniyati
Devote: Jurnal Pengabdian Masyarakat Global Vol. 4 No. 4 (2025): Devote: Jurnal Pengabdian Masyarakat Global, 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v4i4.4864

Abstract

The Zakat Collection Unit (UPZ) At-Taqwa Cirebon City is an institution responsible for managing zakat, infak, and sadaqah (ZIS) funds, including their collection, management, and distribution to beneficiaries. However, the institution faces challenges related to limited understanding and inadequate human resource (HR) skills in accounting data management. As a result, financial reports are still prepared manually, making the process inefficient, ineffective, and often delayed. This Community Service Program (PKM) aims to provide training and assistance to UPZ At-Taqwa in preparing financial statements in accordance with the Financial Accounting Standards (PSAK) 109 on Accounting for Zakat, Infak, and Sadaqah. The implementation methods include socialization, lectures, interviews, and hands-on training sessions. The mentoring program focuses on utilizing a Microsoft Excel for Accounting System, a customized Excel-based system designed to facilitate transaction recording and financial report preparation quickly, neatly, and accurately. The training also covers the use of specific Excel formulas developed to support accounting processes for zakat institutions. The results of this program show a significant improvement in the UPZ At-Taqwa staff’s ability to prepare and manage financial reports using the Excel for Accounting system. Additionally, the efficiency, accuracy, and compliance of financial reporting with PSAK 109 standards have notably increased.
The Influence of Intellectual Intelligence and Spiritual Intelligence on Employee Performance at Bank Syariah Indonesia KCP Cirebon Sisingamangaraja: Nidia Wulan Sari
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1253

Abstract

This study aims to analyze the influence of intellectual intelligence and spiritual intelligence on employee performance at Bank Syariah Indonesia (BSI) KCP Cirebon Sisingamangaraja. This research uses a quantitative approach with an explanatory design, and data were collected using a Likert scale questionnaire (1–5). The study sample consisted of BSI KCP Cirebon Sisingamangaraja employees selected through purposive sampling. Data analysis was conducted using Structural Equation Modeling (SEM) with Partial Least Squares (PLS) to examine the relationships between variables. The results indicate that intellectual intelligence has a positive and significant effect on employee performance, with an Original Sample (O) value of 0.632, T-statistics of 16.579, and P-value of 0.000. Additionally, spiritual intelligence also has a positive and significant effect on employee performance, with an Original Sample (O) value of 0.440, T-statistics of 10.734, and P-value of 0.000. These findings suggest that enhancing employees’ intellectual and spiritual intelligence can effectively improve their performance. Based on the results, it is recommended that BSI management implement programs to develop employees’ intellectual and spiritual intelligence to support better work quality, motivation, and work ethic.
Co-Authors Cicin Cintia Intan Selliana Triani Patra Pertiwi Uus Usniyati Yekti Nilasari