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All Journal PRAJA observer: Jurnal Penelitian Administrasi Publik Journal Research of Economics and Bussiness
Nur Amalia
Universitas Islam Negeri Sumatera Utara
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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IMPLEMENTASI AKUNTANSI ZAKAT INFAK SADAQAH PRODUKTIF DI LEMBAGA AMIL ZAKAT INISIATIF ZAKAT INDONESIA Nur Amalia; Laylan Syafina
PRAJA observer: Jurnal Penelitian Administrasi Publik (e- ISSN: 2797-0469) Vol. 2 No. 04 (2022): MANAJEMEN PUBLIK
Publisher : COMMUNITY OF RESEARCH LABORATORY SURABAYA

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Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana penerapan zakat, infak, sadaqah yang produktif oleh Lembaga Amil Zakat Nasional khususnya Inisiatif Zakat Indonesia Kota Medan, perlu adanya pean akuntansi dalam mengelola, mengumpulkan, dan mendistribsikan dalam hal dana zakat, infak, sadaqah dalam rangka menngkatkan kepercayaan Muzakki untuk berdonasi di Lembaga. Penelitian ini menggunakan metode deskripsi dan diperoleh data berdasarkan observasi dan wawancara. Hasil penelitian ini fokus pada aspek produktif yang dilakukan oleh inisiatif zakat Indonesia dalam hal pemerdayaan mustahik dari segi ekonomi, sosal, pendidikan, kesehatan, dan keagamaan.
Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan PT. Lion Metal Works Tbk. Periode 2016-2021 Nur Amalia; Nurwani; Yenni Samri Juliati Nasution
Journal Research of Economic and Bussiness Vol. 2 No. 01 (2023): Januari 2023
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v2i01.525

Abstract

The purpose of this study is to determine the financial performance of PT. Lion Metal Works Tbk. 2016-2021 if measured through liquidity, solvency, profitability and activity ratios. This research is a quantitative. The type of data used is quantitative data. The results of the study revealed 2 ratios of good scores and 2 ratios of bad scores. The liquidity ratio in the industry standard, current ratio is 2.0 in 2016-2019 the value is 3,56; 3,27; 3,5; 3,82. In 2020 there will be a significant increase of 6,7 then in 2021 the value is 3,25. The company's solvency ratio shows good condition, the industry standard debt to asset ratio is 35%, 2016-2017 injuries are 31%, 34%, 2018-2020 32%, last 2021 is 36%. The profitability ratio shows that the company is not doing well, the indicator is the net profit margin, the industry standard is 20% for 2016-2021, a loss of 11%, 3%, 3%, 0%, -3%, -1%. Likewise, the activity ratio shows that the condition is not good, one of the indicators is the fixed assets turn over ratio, the industry standard, which is 5 times seen in 2016-2021 payments of 2,77; 2,7; 2,36; 2,04; 1,63; 1,50
Co-Authors Laylan Syafina Nurwani Yenni Samri Juliati Nasution