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All Journal Jurnal Ilmiah Research and Development Student Jurnal Akademik Pengabdian Masyarakat Jurnal Media Akademik (JMA)
Anggita Isty Intansari
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Analisis Penerapan Akuntansi Zakat Dalam Laporan Keuangan Organisasi Pengelola Zakat Menurut Psak Nomor 109 Sebagai Tolak Ukur Kinerja Organisasi (Studi Kasus BAZNAS Kabupaten Banyumas) Deri Pramana Putra; Anggita Isty Intansari
JURNAL ILMIAH RESEARCH AND DEVELOPMENT STUDENT Vol. 1 No. 2 (2023): Juni : Jurnal Ilmiah Research and Development Student
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jis.v1i1.390

Abstract

Zakat is a worship that has high social value, so that it can improve people's welfare. The higher the level of zakat acquisition, the better it is to improve people's welfare. The total acquisition of zakat in Indonesia, especially in Banyumas Regency is still not in accordance with the potential of existing zakat. BAZNAS Banyumas Regency plays an important role in increasing the acquisition of zakat according to the potential that exists in Banyumas Regency. Good zakat management is inseparable from accurate zakat accounting. The purpose of this study is to find out how the technique of applying zakat accounting and its conformity to PSAK 109 and the application of zakat accounting transparency at BAZNAS Banyumas Regency. This study used qualitative research methods. Data collection techniques used in this study were observation, interviews and documentation. The object of this study was carried out at BAZNAS, Banyumas Regency regarding the analysis of the application of zakat accounting. Based on the results of the study, it shows that the techniques applied in accounting for zakat at BAZNAS of Banyumas Regency are in accordance with PSAK 109. The exchange rate at BAZNAS of Banyumas Regency is prepared based on the concept of historical prices. Receipt of funds consists of zakat funds, infaq/alms, grants, APBD, and non-halal funds (banks and current account services). The application of transparency related to zakat accounting at BAZNAS in Banyumas Regency is still not optimal.
Dari Limbah Jadi Berkah: Transformasi Minyak Jelantah Menjadi Sumber Penghasilan Tambahan Bagi Ibu Pkk Di Desa Tinggarjaya Ulya Darojah; Abdullah Faqih Al Jauzie; Zuhrotul Aliffiyah; Indri Nur Azizah; Salsabila Nur Fadhilah; Adinda Fresky Mutiara Kafitasari; Zhafira Ardhia Pramesti Cahyani; Anggita Isty Intansari
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 5 (2025): September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i5.6499

Abstract

The processing of used cooking oil into aromatherapy candles is a strategic effort to address household waste while creating new business opportunities. This innovation not only has economic value but also contributes to health and environmental benefits. Through a community service program conducted by KKN students, the PKK women’s group in Tinggarjaya Village was equipped with knowledge and skills to produce aromatherapy candles. The results showed that participants not only understood the material but also actively engaged in the practice. This program is expected to be sustainable and developed into small-scale household businesses, making used cooking oil utilization one of the community empowerment strategies aligned with sustainable development principles. The program applied the ABCD (Asset-Based Community Development) approach. In the Discover stage, key assets included active PKK women, abundant used cooking oil, and village support. In the Dream stage, participants envisioned turning waste into eco-friendly products with economic value. The Design stage involved training on health risks, hands-on candle-making, and entrepreneurship skills. In the Deliver stage, participants successfully produced candles, raised environmental awareness, and explored creative business opportunities. Finally, in the Destiny stage, sustainability was emphasized through potential innovations such as soap-making, supported by the village, aiming for an independent, healthy, and creative economy.
FAKTOR HAMBATAN MASYARAKAT MUSLIM DI KABUPATEN BANYUMAS DALAM MENGADOPSI PRODUK PERBANKAN SYARIAH DENGAN PENDEKATAN THEORY OF REASONED ACTION (TRA) Muhammad Syafiq Thobari; Tsaqif Humaidi Abdillah; Mahardika Cipta Raharja; Anggita Isty Intansari
Jurnal Media Akademik (JMA) Vol. 3 No. 12 (2025): JURNAL MEDIA AKADEMIK Edisi Desember
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/0b72g649

Abstract

Penelitian ini bertujuan untuk mengidentifikasi serta menganalisis faktor-faktor hambatan yang dialami masyarakat Muslim di Kabupaten Banyumas dalam mengadopsi produk perbankan syariah dengan menggunakan pendekatan Theory of Reasoned Action (TRA). Pendekatan ini dipilih karena mampu menjelaskan bagaimana sikap dan norma subjektif membentuk niat seseorang dalam mengambil keputusan, termasuk keputusan finansial. Metode penelitian yang digunakan adalah metode kualitatif untuk menggali pemahaman mendalam mengenai persepsi masyarakat terkait penggunaan produk perbankan syariah. Pengumpulan data dilakukan melalui wawancara mendalam serta diskusi kelompok terfokus (FGD) dengan partisipan yang dipilih secara purposif berdasarkan keterlibatan dan pengetahuan mereka terhadap layanan perbankan. Hasil penelitian menunjukkan bahwa hambatan utama dalam adopsi produk perbankan syariah meliputi rendahnya pemahaman masyarakat terhadap prinsip-prinsip syariah yang digunakan dalam operasional perbankan, ketidakpercayaan terhadap keunggulan dan transparansi produk syariah, serta adanya pengaruh kuat dari norma sosial yang masih cenderung mendukung penggunaan perbankan konvensional. Temuan ini memberikan kontribusi penting bagi lembaga keuangan syariah dalam merumuskan strategi edukasi, promosi, dan peningkatan literasi keuangan syariah yang lebih tepat sasaran, sehingga mampu mendorong peningkatan minat dan adopsi masyarakat terhadap produk perbankan syariah di Kabupaten Banyumas.
Co-Authors Abdullah Faqih Al Jauzie Adinda Fresky Mutiara Kafitasari Deri Pramana Putra Indri Nur Azizah Mahardika Cipta Raharja Muhammad Syafiq Thobari Salsabila Nur Fadhilah Tsaqif Humaidi Abdillah Ulya Darojah Zhafira Ardhia Pramesti Cahyani Zuhrotul Aliffiyah