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All Journal Agrokreatif Jurnal Ilmiah Pengabdian kepada Masyarakat Akuntansi : Jurnal Akuntansi Integratif
Lathifa, Nurul
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Social Sciences

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Perancangan Sistem Azis (Akuntansi Zakat, Infaq, dan Sedekah) pada Organisasi Pengelola Zakat dalam Menghasilkan Laporan Keuangan Lathifa, Nurul
Akuntansi : Jurnal Akuntansi Integratif Vol. 5 No. 1 (2019): Volume 5, Nomor 1, April 2019
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v5i01.156

Abstract

Zakat is a treasure that must be released by any Muslim in accordance with the provisions of sharia to be given to those who deserve it (mustahiq). The law of zakat is obligatory (fard) upon every Muslim who has fulfilled certain conditions. The potential of zakat in Indonesia so many, but the management of zakat that Zakat Organization do, is not optimal. The financial statements are produced still different. Zakat Organization is required a good accounting information system to produce reliable and accurate financial reports. Therefore, using descriptive qualitative case study approach, researchers try to apply PSAK No.109 in the process of preparing financial statements zakat and infaq of Zakat Organization with design an accounting information system includes the structural design of the accounting process that starts from the identification and grouping transaction, accounting policies, chart of accounts are used, transaction journals, ledgers. So that in the end will produce financial statements a accordance with PSAK No. 109 which consists of balance sheet, statement of changes in funds, statement of changes in assets under management, and cash flows.
Pemberdayaan Petani Kopi Desa Rowosari melalui Pengendalian Hama dan Peningkatan Kualitas Tanah dengan Pupuk Organik Haryadi, Nanang Tri; Firdaus, Muhammad; Prameswari, Sekar Faradita; Rachmawati, Rizki Amelia; Margaretha, Novia; Mubarokah, Aiqe Seprinanda; Mulyono, Abel Rahmad; Ramadhani, Hilda; Santosa, Enjel Meylita; Rosidah, Erin Indriana; Nabil, Farrel Rayhan; Ramadianto, R. Helmy; Pamungkas, Ardhi Satrio; Laily, Fajar Kurnia; Sani, Amalia Putri; Ihtizar, Azizul Nur Irza; Hidayat, Yunus; Hidayat, Rachma Wahyu; Shinta, Salsabila Nur; Hartati, Kurnia; Lathifa, Nurul; Arizona, Salsa Dinta; Dewi, Nilasari
Agrokreatif: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 11 No. 3 (2025): Agrokreatif Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institut Pertanian Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/agrokreatif.11.3.440-450

Abstract

Rowosari Village, Sumberjambe Subdistrict, is one of the fostered villages of the University of Jember, where the majority of the population works as coffee farmers. However, the farmers face significant challenges in coffee cultivation due to attacks by coffee berry borer (CBB) (Hypothenemus hampei), with an infestation intensity reaching 60-67%, and nutrient deficiencies caused by the high price of fertilizers. This community empowerment program aims to address these issues through environmentally friendly pest control and soil quality improvement approaches. The solutions implemented include the application of the entomopathogenic fungus Beauveria bassiana formulation in the medium, which has been proven to reduce pest populations by up to 50%, and the use of solid organic fertilizer containing nitrogen (15%), phosphorus (0.8%), and potassium (12%). The results of this program show an increase in coffee production by 10.4% following the application of Beauveria bassiana and organic fertilizer. Farmers’ perceptions were also very positive, with a score of 4.5 out of 5 for ease of application and 4.2 for willingness to continue using the technology. Through the utilization of Beauveria bassiana and organic fertilizer in Rowosari Village, the empowerment program is expected to increase coffee productivity, improve soil conditions, and strengthen the resilience of farmers in facing pest and nutrient deficiency challenges sustainably.
Co-Authors Arizona, Salsa Dinta Dewi, Nilasari Hartati, Kurnia Hidayat, Rachma Wahyu Hidayat, Yunus Hilda Ramadhani Ihtizar, Azizul Nur Irza Laily, Fajar Kurnia Margaretha, Novia Mubarokah, Aiqe Seprinanda Muhammad Firdaus Mulyono, Abel Rahmad Nabil, Farrel Rayhan Nanang Tri Haryadi Pamungkas, Ardhi Satrio Prameswari, Sekar Faradita Rachmawati, Rizki Amelia Ramadianto, R. Helmy Rosidah, Erin Indriana Sani, Amalia Putri Santosa, Enjel Meylita Shinta, Salsabila Nur