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All Journal Jurnal Riset Akuntansi dan Keuangan Jurnal Aplikasi Perpajakan Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat Annusfy
Ahmad, Syafar
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Religion Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Sumber dan Pemanfaatan Dana Zakat Perusahaan Berdasarkan Konsep Akuntansi Syariah Ahmad, Syafar; Alam, Syamsu; Rahim, Syamsuri; Latif, Aulia Insani
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 3 (2020): Jurnal Riset Akuntansi dan Keuangan. Desember 2020 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v8i3.24491

Abstract

The aim of this study are to explore, analyze and describe the sources and utilization of zakat funds based on the sharia accounting concept at the Fajar Group Corporindo. This is a qualitative study, design of phenomenological research that used primary data through in-depth interviews with 8 informants conducted from June to September 2019. The results of the study show that Fajar Group Corporindo has not issued corporate zakat and does not require subsidiaries incorporated in it to issue zakat because they assumed that the company is not required to issue zakat. Nevertheless there are some subsidiaries that issue zakat using different calculation methods, including zakat funds taken from 2.5% of total cash and bank balances. Utilization of zakat funds in Fajar Group Corporindo corporate is allocated to several places, including orphanages, construction of mosques, school construction, friday piggy bank and in the form of food to street beggars. The conclusion of this study show that Fajar Group Corporindo has not implemented the method of calculating and utilizing zakat according to the sharia accounting concept, in fact most of its subsidiaries have not issued zakat because they consider corporate zakat is not a company obligation that must be fulfilled. Abstrak. Penelitian ini bertujuan untuk mengekplorasi, menganalisis dan mendeskripsikan sumber dan pemanfaatan dana zakat berdasarkan konsep akuntansi syariah pada Fajar Group Corporindo. Penelitian ini merupakan penelitian kualitatif desain fenomenologi yang menggunakan data primer melalui wawancara mendalam pada 8 orang informan yang diakukan dari bulan Juni sampai September 2019. Hasil penelitian menunujukkan bahwa Fajar Group Corporindo belum mengeluarkan zakat perusahaan dan tidak mewajibkan anak perusahaan yang tergabung di dalamnya untuk mengeluarkan zakat karena mereka menganggap bahwa perseroan tidak wajib mengeluarkan zakat. Meskipun demikian beberapa anak perusahaan ada yang mengeluarkan zakat namun menggunakan metode perhitungan yang berbeda-beda, diantaranya dana zakat diambil dari 2.5 % dari total saldo kas dan bank. Pemanfaatan dana zakat fajar group corporindo dialokasikan keberbagai tempat, diantaranya panti asuhan, pembangunan mesjid, pembangunan sekolah, celengan jumat dan berupa makanan ke pengemis jalanan. Kesimpulan pada penelitian ini adalah Fajar Group Corporindo belum menerapkan metode perhitungan dan pemanfaatan zakat sesuai konsep akuntansi syariah, bahkan kebanyakan anak perusahaannya belum mengeluarkan zakat karena mereka menganggap zakat perusahaan bukanlah kewajiban perusahaan yang harus ditunaikan.
SOCIAL AND SHARIAH ACCOUNTABILITY IN DIGITAL ISLAMIC BANKING: ISLAMIC SOCIAL REPORTING PRACTICES OF BANK ALADIN SYARIAH Ahmad, Syafar; Setiawan, Ricky; Muflikhah, Itsna; Jauhari, Yustika; Uksi, Rafika; Virginia, Winda Ayu
Jurnal Aplikasi Perpajakan Vol. 6 No. 2 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i2.396

Abstract

This study aimed to analyze the level of Islamic Social Reporting (ISR) implementation at PT Bank Aladin Syariah Tbk using an ISR index specifically developed for evaluating Sharia-based social disclosure. The analysis was conducted on Bank Aladin’s 2024 Annual Report by assessing six main ISR themes, namely finance and investment, products and services, employees, community, environment, and corporate and Sharia governance. The results showed that Bank Aladin Syariah disclosed approximately 77% of the total 43 ISR items. The themes with the highest level of disclosure were finance & investment and Sharia governance, while the environmental theme had the lowest disclosure.These findings indicated that Bank Aladin Syariah had made efforts to implement Islamic social accountability principles, although improvements were still needed in reporting environmental aspects and community social activities.This study provided empirical contributions in measuring the consistency of Sharia-based social reporting in digital banking institutions in Indonesia and strengthened the application of Shariah Enterprise Theory values in modern accounting practices
Peran Pelatihan dan Pegembangan MSDM Terhadap Kompetensi Karyawan Faida, Rifda; Gala, Reski; Nur, Karyati; Kasmin, Fitriani; Ahmad, Syafar
Annusfy : Journal of Multidisciplinary Research Vol. 1 No. 3 (2025): November 2025 , Annusfy
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/vgrp4036

Abstract

This study aims to analyze the role of human resource (HR) training and development in enhancing employee competence through a literature review. A qualitative method with a literature study approach was employed using 12 articles published between 2020 and 2025. The findings indicate that training plays a crucial role in strengthening employees’ technical skills by reducing competency gaps and improving work effectiveness through needs-based programs. Meanwhile, HR development contributes to long-term competency building, including soft skills such as leadership, communication, creativity, and adaptability. The integration of training and development also fosters a learning culture, increases motivation, enhances loyalty, and improves overall employee performance. Therefore, training and development serve as strategic investments for organizations to develop competent, adaptive, and future-ready human resources
Pengendalian Persediaan pada Usaha Bengkel Arman Jaya: Studi Lapangan dan Kegiatan Edukasi Rusly, Riyan; Musdalifa, Musdalifa; Sangkala, Masnawaty; Setiawan, Ricky; Ahmad, Syafar; Fitriani, Fitriani
Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat Volume 3 Issue No. 1: July 2025
Publisher : Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/

Abstract

  Pengendalian persediaan merupakan elemen krusial dalam menjaga stabilitas operasional usaha, terutama pada bengkel otomotif yang memerlukan ketersediaan suku cadang untuk memastikan kelancaran pelayanan. Artikel ini membahas hasil studi lapangan dan kegiatan edukasi yang dilakukan pada Bengkel Arman Jaya sebagai bentuk pengabdian kepada masyarakat. Melalui pendekatan partisipatif, kegiatan ini bertujuan untuk meningkatkan pemahaman pemilik usaha mengenai pentingnya pengendalian persediaan dan memberikan panduan praktis dalam pengelolaan stok suku cadang. Metode yang digunakan mencakup observasi awal, penyusunan materi edukatif, pelaksanaan penyuluhan langsung, serta evaluasi dan tindak lanjut. Hasil kegiatan menunjukkan bahwa pemilik usaha mengalami peningkatan pemahaman dan mulai menerapkan pencatatan persediaan harian serta sistem pemesanan yang lebih teratur. Edukasi ini membuktikan bahwa pembelajaran berbasis praktik sangat efektif dalam membangun kesadaran dan keterampilan pengelolaan persediaan sederhana di kalangan pelaku UMKM. Temuan ini diharapkan dapat menjadi acuan bagi pelaksanaan program serupa di sektor usaha bengkel otomotif lainnya.
Co-Authors Faida, Rifda Fitriani Fitriani Gala, Reski Jauhari, Yustika Kasmin, Fitriani Laksono Trisnantoro Latif, Aulia Insani Muflikhah, Itsna Musdalifa Musdalifa Nur, Karyati Rafika Uksi Rahim, Syamsuri Ricky Setiawan Rusly, Riyan Sangkala, Masnawaty Winda Ayu Virginia