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All Journal KREATIF: Jurnal Pengabdian Masyarakat Nusantara International Journal of Islamic Business Management
Indrih Br Harahap
Universitas Islam Negeri Sumatera Utara
Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice

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ANALISIS KESESUAIAN PENGUNGKAPAN DANA KEBAJIKAN DAN DANA NON HALAL DALAM CATATAN ATAS LAPORAN KEUANGAN BANK SYARIAH DI ERA DIGITAL Nur Aisyah; Indrih Br Harahap; Hasta La Victoria Siempre; M Royhan Safdan Muzaki Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 2 (2026): June
Publisher : CV. Barokah Publsiher

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Abstract

The development of digital technology has driven a transformation in the Islamic banking financial reporting system, demanding increased transparency and accountability of information. One important aspect of Islamic bank financial reports is the disclosure of charitable and non-halal funds, reflecting compliance with sharia principles and the institution's social responsibility. Charity funds are funds originating from social sources and used for the benefit of the community, while non-halal funds are funds obtained from transactions that do not comply with sharia principles and must be managed and distributed in accordance with applicable regulations. This study aims to analyze the appropriateness of disclosure of charitable and non-halal funds in the Notes to the Financial Statements (CaLK) of Islamic banks in Indonesia in the digital era. The study used a qualitative descriptive method with a content analysis approach to the financial statements and annual reports of Islamic banks. The analysis was conducted by comparing the disclosure practices of Islamic banks with the provisions contained in PSAK 101 and the Indonesian Islamic Banking Accounting Guidelines (PAPSI). The results are expected to provide an overview of the level of compliance of Islamic banks in disclosing charitable and non-halal funds and demonstrate the role of digitalization in increasing transparency and accountability in Islamic financial reporting.
Pemberdayaan Ekonomi Masyarakat melalui Strategi Promosi Digital pada UMKM dan BUMDes di Desa Lumban Suhi-Suhi Toruan Fakhrunnisa Humaro Nst; Indrih Br Harahap; Nur Aisyah; Yeni Aprilina Pulungan; Yusra Dewi Siregar
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 6 No. 3 (2026): Jurnal Pengabdian Masyarakat Nusantara
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v6i3.13147

Abstract

Lumban Suhi-Suhi Toruan Village holds considerable economic potential, ranging from tourism assets such as Lumban Manik Beach and paddle board rentals, to micro, small, and medium enterprises (MSMEs) such as a local cafe and a misop food stall, as well as the presence of a Village-Owned Enterprise (BUMDes). This potential, however, has not been matched by optimal promotional efforts, leaving information about these products and attractions largely unreached by the wider public. This Program aims to identify the condition of promotion among local MSMEs and the BUMDes, implement a digital promotion strategy, and support community economic empowerment. The methods applied include observation, planning, implementation through the creation of photo and video content, banner design, and social media promotion assistance, followed by an evaluation stage. The results show that the digital promotion strategy implemented was able to increase the visibility of the businesses and tourist attraction, broaden the reach of information to prospective visitors and customers, and open opportunities for future increases in visits and customers. This activity is expected to serve as an initial step for BUMDes managers and MSME actors to continue digital promotion consistently in support of strengthening the local economy.
Co-Authors Fakhrunnisa Humaro Nst Hasta La Victoria Siempre M Royhan Safdan Muzaki Harahap Nur Aisyah Yeni Aprilina Pulungan Yusra Dewi Siregar