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Modeling Sustainability Empowerment of Orphaned Preneur Businesses from A Financial Perspective Through Productive Waqf: Evidence Indonesia and Malaysia Rahmat, Muhammad; Sisdianto, Ersi
Abdimas Indonesian Journal Vol. 5 No. 2 (2025)
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/aij.v5i2.996

Abstract

Orphan preneurs are part of the poor who are entitled to receive assistance from waqf funds collected by philanthropic institutions and donors. The problems found when the service was carried out were the availability of capital and knowledge related to financial management and reporting which was still very weak, with the existence of the orphan preneur program and the model for sustainable management and empowerment of orphan preneur businesses through productive waqf is expected to be one of the solutions to empower the community and reduce poverty rates, and orphan preneurs can be useful for the community and its surroundings. It is very good for the orphan preneur business sustainability program to continue so that other philanthropic institutions hope to continue providing assistance on an ongoing basis.
Faktor-Faktor Yang Mempengaruhi Pendapatan Asli Daerah Di Kota Batam Harahap, Baru; Rahmat, Muhammad
Prosiding Vol 6 (2024): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

This research aims to evaluate the effectiveness of billboard tax and its contribution to regional revenue (PAD), especially in the context of regional autonomy, which requires local governments to continuously increase their revenue. One of the efforts to achieve this is by optimizing the collection of local taxes, including billboard taxes. Billboard taxes in Batam City provide a significant contribution to local revenue, although in practice, it has not yet reached its full potential. Additionally, tax targets are often set based on past performance rather than actual potential. This study was conducted from April to July 2019, with the research object being the Regional Revenue Office (Dispenda) of Batam City. The sampling technique used was non-probability sampling, specifically purposive sampling, utilizing financial reports from 2019 to 2023. Data analysis was carried out using multiple regression to test the hypothesis. The results of the analysis showed that, simultaneously, the effectiveness of billboard taxes and their contribution significantly affect regional revenue. Partially, the effectiveness of billboard taxes has a significant relationship with PAD, while the contribution of billboard taxes also significantly influences PAD in Dispenda Batam City.
Pembinaan Dan Pelatihan Pelaporan Keuangan di SMK Batam Business School Harahap, Baru; Rahmat, Muhammad
Prosiding Vol 6 (2024): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

This community service project highlights the importance of implementing an effective financial reporting system at SMK Batam Business School to ensure transparency, accuracy, and financial sustainability. Through an assessment of efforts to improve financial management, the study found that SMK Batam Business School has taken significant steps such as staff training, the implementation of modern accounting software, and improving understanding of applicable accounting standards. In addition, the school has enhanced its financial reporting processes by preparing regular financial statements and closely monitoring the budget. These efforts have ultimately strengthened financial management, improved the accuracy of financial information, and increased transparency and accountability. This study provides valuable insights for other educational institutions seeking to improve their financial management systems.