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FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT IMPLEMENTASI PSAK NO. 109 PADA ORGANISASI PENGELOLA ZAKAT DI KOTA BALIKPAPAN Selviyana; Wahyu Junaedi
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 6 No 2 (2020): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (722.079 KB) | DOI: 10.51882/jamm.v6i2.12

Abstract

This research aims to examine the influence of attitudes, subjective norms, behavioralcontrol, and knowledge of PSAK No. 109 on the interest in implementing PSAK No. 109 inthe Zakat management organization in the city of Balikpapan. Independent variables inthis study are attitudes, subjective norms, behavioral control, and knowledge of PSAK No.109. The number of samples studied was 6 samples from the Zakat managementorganization in the city of Balikpapan. The research method used is the quantitativeresearch method and the method of analysis used in this study is to use a descriptiveanalysis with SPSS analysis tool version 20. The results of the hypothesis testing showedthat the subjective norms and knowledge of PSAK No. 109 have a significant positive effecton the interest in the implementation of PSAK No. 109. Meanwhile, the attitude andcontrol of behavior has no positive effect on the interest in the implementation of PSAKNo. 109 at Zakat Management organization in Balikpapan City
Kesederhanaaan Menuju Kemajuan: Pelaporan Keuangan dan Strategi Pemasaran UMKM Kelurahan Sumber Rejo Wahyu Junaedi; Sendy Dwi Haryanto
INTEGRATIF: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1 (2024): INTEGRATIF: Jurnal Pengabdian Kepada Masyarakat
Publisher : Kilau Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60041/integratif.v2i1.101

Abstract

This community service program aims to enhance the performance of MSMEs in Sumber Rejo Village, Balikpapan, by providing training on simple financial statement preparation and digital marketing strategies, reaching 35 MSMEs with the goal of improving their financial management and online marketing skills. The program, conducted through hybrid training sessions (Zoom and offline), included interactive discussions and hands-on practice. Post-training assessments show a significant improvement in participants' understanding and skills, evidenced by the increased use of digital platforms and improved financial record keeping. The program will continue to support these MSMEs through ongoing mentoring, fostering connections with financial institutions, and facilitating easier access to credit. It is hoped that this program will have a positive and lasting impact on the MSMEs in the area, contributing to their growth and the overall economic development of Sumber Rejo Village.