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All Journal Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Akuntansi: Jurnal Riset Ilmu Akuntansi
Juliana Nasution
Universitas Islam Negeri Sumatera Utara Medan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Determinants of the Successful Digital Campaigns on Zakat: an Analysis Based on Islamic Marketing Perspective Juliana Nasution
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 18 No 1 (2023): March
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v18i1.2023.pp94-109

Abstract

Zakat campaigns have taken place from time to time in various phases of muslim history. The zakat campaign has been said to be effective, but evidence in Indonesia shows that the zakat literacy of muslim communities is not yet high, they also tend to choose to distribute zakat directly, and there is a wide gap between the potential and reality of zakat collection. This study aims to examine the determinants that influence the success of a digital zakat campaign, consisting of content or messages in the zakat campaign, amil or zakat campaigners, campaign target digital literacy, social media as a campaign platform, and campaign methods. This research is a quantitative research, with respondents consisting of 100 muzakki (zakat donator) at LAZ Dompet Dhuafa Waspada North Sumatra, Indonesia. Data analysis techniques using descriptive statistics and SEM-PLS using SmartPLS 4.0 software. The results of the study show that content and social media have an effect but not significant on the success of the zakat digital campaign. Meanwhile, the amil factor and campaign method have a significant effect on the success of the zakat digital campaign. Meanwhile, digital literacy has a negative and insignificant effect on digital zakat campaigns. The results of this study indicate the importance of amil positioning in the success of the zakat campaign. This study proposes that zakat institutions cadre their own amil celebrities.
Analisis Pemahaman Akuntansi dan Persepsi Pelaku UMKM dalam Penyusunan Laporan Keuangan berdasarkan SAK EMKM: Studi Pabrik Opak Sugito Prames Wary Tri Wulandari; Nur Ahmadi Bi Rahmani; Juliana Nasution
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3264

Abstract

This paper explores how Micro, Small, and Medium-Sized Enterprises (MSMEs) at the Sugito Opak Factory implement accounting practices, particularly in preparing financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). MSMEs play an important role in supporting local economic growth; however, many still experience difficulties in maintaining proper financial records and preparing standardized financial reports. This research employed a qualitative case study approach to gain an in-depth understanding of accounting practices within the business. Data were collected through observation, interviews, and documentation. The findings reveal that the accounting practices currently applied are still limited to simple cash inflow and cash outflow recording and have not yet followed the complete stages of the accounting cycle. Consequently, important accounting concepts such as business entity separation, accrual basis accounting, and the measurement of financial statement elements have not been implemented adequately. Although business owners acknowledge the benefits of financial statements for business management and decision-making, many perceive the preparation process as complicated and less urgent compared to operational activities. As a result, essential financial reports, including the statement of financial position, income statement, and notes to the financial statements, have not been prepared in accordance with SAK EMKM. These findings indicate a gap between accounting standards and their practical implementation, highlighting the need for more accessible guidance and continuous assistance to support MSMEs in adopting SAK EMKM effectively.
Co-Authors Nur Ahmadi Bi Rahmani Prames Wary Tri Wulandari