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All Journal Dinamisia: Jurnal Pengabdian Kepada Masyarakat International Journal of Social Service and Research Jurnal Penelitian Pendidikan Indonesia
Hilmi
Jurusan Tata Niaga Politeknik Negeri Lhokseumawe
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Perhitungan Laba Rugi Model Bagi Hasil Usaha Peternakan Sapi pada Bumdes Banna Lhokseumawe Dasmi Husin; Hilmi; Azhar
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2021): April 2021, Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v5i2.5319

Abstract

This community service activity was carried out at Bumdes (village community owned company) of Banna in Paya Punteut Village, Muara Dua District - Lhokseumawe, Aceh. This village-owned company is known to be engaged in cattle fattening. The motivation and enthusiasm to develop from the management of BUMDes Banna is very high, but the managerial ability of Bumdes management is still very limited. Bumdes, who were expected to grow forward, turned out to be suffering from many problems. One of the problems is when the profit sharing is not proportional. The operating costs incurred are not appropriate. Livestock care work is given to a group of people on the condition that Bumdes bears all operational costs. Profit sharing is based on the revenue sharing system where Bumdes gets a 40% portion of the sales of cows. The service method used in the dedication of the application of science and technology is a participatory method, namely by making continuous observations, speeches, and direct demonstration (demonstration) methods. This activity is capacity building assistance for six months. The focus is on strengthening productivity and management such as compiling financial reports, business visibility, and strengthening archives management. The results of community service activities indicate that the profit sharing system has not fully met the standard accounting standard format, especially in the preparation of the income statement. In order for Bumdes to no longer feel that it is making a profit, but in fact it is a loss, the formulation of the AD-ART (regulation of company village) needs to be revised with the approval of Bumdes stakeholders through village meetings. Furthermore, the preparation of financial statements must be based on applicable accounting standards.
Training on Preparation of Accountability Report on the Use of Village Funds for Meunasah Mesjid Punteut Village Apparatus, Blang Mangat District Lhokseumawe City Marjulin Marjulin; Said Herry Safrizal; Hilmi Hilmi; Teuku Mustaqin; M.Yazid AR
International Journal of Social Service and Research Vol. 3 No. 5 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i5.365

Abstract

Gampong Meunasah Mesjid Punteut, Blang Mangat sub-district, is a gampong under construction for the service of the Lhokseumawe State Polytechnic, where the gampong has problems in making village fund accountability reports so that training is needed in preparing correct and targeted fund reports, the Gampong Meunasah apparatus of Punteut Mosque is very enthusiastic about participating in the training to compile this Gampong Fund report, so that the results of this service can help the gampong apparatus  aforementioned. The results of this training are expected that the gampong apparatus can understand and also be able to detail and compile accountability reports in accordance with the rules, so as to minimize errors in analyzing estimates that are in accordance with the standard form of village fund reports.
Baitul Maal learning organization in producing quality zakat accounting information Marjulin Marjulin; Yusri Hazmi; Hilmi Hilmi; Teuku Zulkarnain; Busra Busra
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 3 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020232225

Abstract

This study aims to provide a basic understanding of the importance of organizational learning in producing quality zakat accounting information in Baitul Mal in Aceh. The methods used in this study are descriptive methods and explanatory research methods, and data will be collected by distributing questionnaires to zakat managers. who are members of the Baitul Mal institution. The data will be processed using a statistical tool, namely Partial Least Square (PLS) based on covariates. The results of this study prove that continuous organizational learning has an impact on the quality of information produced, this can be seen from the hypothesis test which shows that the organizational learning variable produces a number of 2.293 which is greater than the critical 1.65. Since the value of arithmetic is greater than critical, then at an error rate of 5% it is decided to reject Ho. So based on the test results, it can be concluded that organizational learning has a significant effect on the quality of zakat accounting information in Baitul Mal Aceh. So that the more frequent holding of training activities, seminars and symposia as well as opportunities to continue formal education for zakat managers will affect the quality of zakat management financial statements so that the reports produced contain accurate, timely, relevant and complete information, which can be useful in decision making.
Co-Authors Azhar Busra Busra Dasmi Husin M.Yazid AR Marjulin Marjulin Razali, Ramadhan Said Herry Safrizal Sutan Febriansyah Teuku Mustaqin Teuku Zulkarnain Yusri Hazmi