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All Journal Jati: Jurnal Akuntansi Terapan Indonesia Jurnal Kawistara
Nani Rohaeni
Universitas Bina Bangsa
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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Implementasi Pernyataan Standar Akuntansi Keuangan 109 Pada Yayasan Rumah Yatim Arrohman: Identifikasi Faktor Pendukung Hidayat, Syamsul; Rohaeni, Nani; Zanatun, Anah
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 1, No 1: March 2018
Publisher : Universitas Muhammadiyah Yogyakarta

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Abstract

Tujuan penelitian ini untuk menganalisis kepatuhan laporan keuangan yang disiapkan Rumah Yatim Arrohman sesuai dengan Pernyataan Standar Akuntansi Keua-ngan (PSAK) Nomor 109 tentang Akuntansi Zakat. Metode yang digunakan adalah pende-katan deskriptif kualitatif dengan membanding-kan antara laporan keuangan yang disusun Rumah Yatim Arrohman dan PSAK 109. Hasil penelitian ini menyimpulkan bahwa Rumah Yatim Arrohman sebagai salah satu Lembaga Amil Zakat Nasional (LAZNAS) sudah sepe-nuhnya menerapkan penggunaan PSAK 109 dalam menyajikan laporan keuangan. Faktor utama Rumah Yatim Arrohman mampu menyajikan laporan keuangan sesuai PSAK 109 adalah karena mereka memiliki manajemen organisasi pengelola zakat yang profesional dan telah memiliki software khusus untuk laporan keuangan, sehingga hal itu sangat memudah-kan dalam praktik penyusunan laporan.
The Socio-Economic Benefits of Community-based Mangrove Ecotourism in Lontar Village, Serang Regency Encep Saefullah; Syamsul Hidayat; Fatari Fatari; Malik Fatoni; Nani Rohaeni
Jurnal Kawistara Vol 13, No 2 (2023)
Publisher : Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/kawistara.75874

Abstract

Ecotourism has been increasingly recognized as providing benefits not only in preserving the natural environment but can also improve the economy of local communities. To validate this assumption, the purpose of this study is to evaluate the implementation of Mangrove ecotourism in Lontar Village, Tirtayasa District, Serang Regency and its benefits to the community. The research method uses a qualitative descriptive method. The sample for this study was 70 respondents by asking questions using a questionnaire sheet in the form of Criteria and Indicators for Indonesian Ecotourism (KIEI) Year 2009. Data on potential came from field observations taken in the mangrove ecotourism area of Lontar Village. To verify ecotourism studies, the technique used is a formative evaluation of ongoing ecotourism activities with the application of KIEI. The results of this study indicate that based on the 5 criteria formanaging ecotourism according to the KIEI guidelines, the results of the implementation of conservation activities were 46.32% sufficient, participation 48.41% good, education and recreation 47.73% good, economy 45.19% sufficient. , and control of 43.91% less category. Based on the research results, tourists and the community strongly agree that the socioeconomicbenefits of community-based ecotourism management are 44.40%.
Co-Authors Ahmad Sukron Ma’mun ENCEP SAEFULLAH, ENCEP Fatari fatoni, malik SYAMSUL HIDAYAT Zanatun, Anah