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All Journal JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi Jurnal Elemen JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Pengabdian Kepada Masyarakat (Mediteg) Jurnal Riset Akuntansi Politala Jurnal Humaniora Teknologi JIEB : Jurnal Ilmiah Ekonomi Bisnis Jurnal Humaniora Teknologi JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Disrupsi Bisnis Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Instal : Jurnal Komputer Shafin: Sharia Finance and Accounting Journal International Journal of Research in Vocational Studies (IJRVOCAS) Digital Transformation Technology (Digitech) J-ABDIPAMAS (Jurnal Pengabdian Kepada Masyarakat) Jurnal Akuntansi dan Keuangan Islam (JAKIs) Review: Journal of Multidisciplinary in Social Sciences
Yuli Fitriyani
Politeknik Negeri Tanah Laut
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Pendampingan Revitalisasi BUMDES Melalui Studi Kelayakan Usaha Pada Desa Pemuda Kabupaten Tanah Laut Yasir Hadiani; M.Riduan Abdillah; Yuli Fitriyani; Rina Pebriana; Ahmad Edwin Hidayat; Ainurrafiq Wisnu Pratama; Anisa Nur Maulidya
JURPIKAT Vol 7 No 1 (2026): 7.1 2026
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v7i1.2788

Abstract

Artikel ini membahas program pengabdian kepada masyarakat berupa pendampingan revitalisasi Badan Usaha Milik Desa (BUMDes) di Desa Pemuda, Kabupaten Tanah Laut. Kegiatan ini dilatarbelakangi oleh rendahnya kinerja BUMDes akibat kurang optimalnya pengelolaan usaha dan belum adanya kajian kelayakan usaha sebagai pengambilan keputusan. Tujuan kegiatan ini adalah memberikan pendampingan dalam penyusunan studi kelayakan usaha yang mencakup aspek pemasaran, teknis, keuangan, dan manajemen. Metode yang digunakan meliputi observasi lapangan, wawancara dengan pengelola BUMDes, pelatihan proposal penyusunan studi kelayakan usaha, serta pendampingan dalam analisis data. Hasil kegiatan menunjukan adanya peningkatan pemahaman pengelola BUMDes dalam merancang usaha yang layak dan berpotensi meningkatkan kemandirian desa. Program ini berimplikasi pada penguatan tata kelola BUMDes dan memberikan rekomendasi usaha yang sesuai dengan potensi lokal pada Desa Pemuda.
Implementation of PSAK 109 on Zakat Accounting at BAZNAS Tanah Laut Regency Al Fikri, Rahmatullah; Fitriyani, Yuli; Putriana, Astia; Ramadhani, M. Dimas
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 11 No. 02 (2026)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v11i02.1050

Abstract

This research aims to analyze the implementation of the Financial Accounting Standards Statement (PSAK) 109 concerning Zakat Accounting at the National Zakat Amil Agency (BAZNAS) of Tanah Laut Regency. PSAK 109 regulates the recognition and initial measurement, subsequent measurement, distribution, presentation, and disclosure of zakat. The study employs a descriptive qualitative method, with data collection techniques including observation, interviews, and documentation. The results indicate that BAZNAS Tanah Laut has implemented PSAK 109 in aspects of recognition and initial measurement, distribution, and presentation and disclosure. This is evidenced by the separation of zakat funds and amil funds in the financial statements, as well as the disclosure of details regarding the receipt and distribution of zakat according to the asnaf. Several points within PSAK 109, such as managed assets, al-qardh al-hasan, and investments, are not applied due to their irrelevance to the operational activities of the local BAZNAS. Thus, the implementation of PSAK 109 at BAZNAS Tanah Laut is deemed appropriate and supports the enhancement of transparency and public trust in the institution
Co-Authors Adhiela Noer Syaief Agusten, Dina Ahmad Edwin Hidayat Aidil Fajar Zulfahri Ainurrafiq Wisnu Pratama Al Fikri, Rahmatullah Amelia, Noor Andriana N, Rifqi Anisa Nur Maulidya Anjaswari, Gati Aprillianti, Fitria Wulan Aristi, Nina Mia Astia Putriana, Astia Azizah Bandi, Maulida Hirdianti Desy Amelia Eni Suasri Fathurrahmani Fauziah Gati Anjaswari herpendi, herpendi Hidayah, Moh Rony Ines Saraswati Machfiroh Insan Kamil Jevry Jevry Kamil, Insan Karolina Karolina Karolina, Karolina Khairul Anwar Hafizd, Khairul Anwar M. Najamudin Ridha M. Rifani Adha M.Riduan Abdillah Machfiroh, Ines Saraswati Mariza Wijayanti Mega Putri Diyani Meysawati, Meta Mufrida Zein Mufrida Zein Muhammad Rezki Fitri Putra Muhammad Taufany Noor Amalia Noor Amelia Noor Hayatie, Marliza Noor, Agustian Novi Yuniarti Nur Hikmah Nur Hikmah Nuraini, Desiana Indah Nurmalina, Radna Ramadhani, M. Dimas Rina Pebriana Rininda, Bella Puspita Rizky Aldi Setianda Rusuminto Syahyuniar Saraswati Machfiroh, Ines Sari, Tiara Permata Supriyadi, Muhammada Edy Tekad Tekad Tia Febrianti Tri Atmini Rahayu Widiya Astuti Alam Sur Yasir Hadiani Yasir Hadiani Zahera, Ria Zein, Mufrida