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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Management, Economic, and Accounting
Alfina Damayanti
Universitas Islam Negeri Sumatera Utara
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health

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PELATIHAN PEMERIKSAAN GOLONGAN DARAH MASYARAKAT DUSUN PAYA PINANG STABAT LAMA KECAMATAN WAMPUKABUPATEN LANGKAT Alfina Damayanti; Azra Khairunnisa; Tivany Khairunnisah; Ninda Darmawanti; Miza Nina Adlini
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

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Abstract

Darah merupakan salah satu komponen paling penting yang ada dalam tubuh, mengingat fungsinya sebagai alat transportasi. Pemeriksaan golongan darah mempunyai berbagai manfaat dan mempersingkat waktu dalam identifikasi. dalam hal kepentingan transfusi donor darah yang tepat serta sebagai identitas diri. Kegiatan pengabdian kepada masyarakat dapat menjadikan para mahsiswa lebih terampil dalam bersosialisasi di lingkungan masyarakat, khususnya dalam pelatihan pemeriksaan golongan darah ini sangat relevansi dengan kebutuhan dari masyarakat setempat, berdasarakan hasil survey sebelum pelaksanaan pengecekan golongan darah masyarakat Dusun Paya Pinang Kecamatan Wampu Kabupaten Langkat masih belum mengetahui golongan darah masing-masing. Tujuan kegiatan ini adalah masyarakat dapat mengetahui fungsi dari serum anti A dan B sebagai menentukan jenis golongan darah A, B, AB, dan O. Metode Penelitian yang digunakan dalam kegiatan ini adalah metode PAR (Participatory Action Research). Hasil dari pemeriksaan golongan darah yang di ikuti sebanyak 85 masyakarat, mulai dari semua kalangan usia baik itu balita, anak-anak, remaja, sampai orang dewasa. Hasil pemeriksaan menunjukkan terdapat golongan darah A sebanyak 16 orang, golongan darah B sebanyak 4 orang, golongan darah AB sebanyak 7 orang dan golongan darah O 28 orang.
Analysis Of Implementation Of Psak 112 Concerning Wakaf Accounting At Nazhir Center For Productive Waqf Development Mui, North Sumatra Alfina Damayanti; Sugianto; Atika
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v2i2.186

Abstract

This research is a qualitative research that aims to answer questions about how PSAK 112 is implemented at the MUI North Sumatra Productive Waqf Development Center and what are the obstacles faced by PSAK 112 at the MUI North Sumatra Productive Waqf Development Center Nazhir. The method used is descriptive qualitative research method. Data collection is done by interview, observation, and documentation. The data collection involved supervisors and treasurer of the North Sumatra MUI Productive Waqf Development Center. The results of the research obtained are that Nazhir Center for Productive Waqf Development MUI North Sumatra has implemented financial reports in accordance with PSAK 112 on recognition, measurement, presentation which includes a statement of financial position, a report on detailed assets, and a statement of cash flows. However, the notes to the financial statements are not fully in accordance with PSAK 112 because there is no written explanation regarding the nadir accounting policies applied by the Productive Waqf Development Center as well as information regarding nadir which is explained narratively in the financial statements. The MUI North Sumatra Productive Waqf Development Center is a social institution that relies on trust in the community. That way, it is expected that the nadir can include information about the nadir which is explained in a narrative manner by completing financial reports in accordance with PSAK 112.
Co-Authors Atika Azra Khairunnisa Miza Nina Adlini Ninda Darmawanti Sugianto Tivany Khairunnisah