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All Journal JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jurnal Ekonomi, Akuntansi dan Perpajakan
Khairul Faiz Batubara
Unknown Affiliation
Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Library & Information Science

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Analisis Penerapan Sistem Pencatatan Akuntasi berbasis SAK EMKM terhadap Laporan Keuangan pada CV Kreasi Sejahtera Abadi Desa Firdaus Kabupaten Serdang Bedagai Khairul Faiz Batubara; Nurlaila Nurlaila; Nurul Inayah
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 3 No 2 (2023): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

This study is to determine the Application of the EMKM SAK Based Accounting Recording System to Financial Statements on CV. Kreasi Sejahtera Abadi of Firdaus Village, Serdang Bedagai Regency. This research uses qualitative research methods with a qualitative descriptive approach and the data collection techniques used are interviews with business owners and the acquisition of data and information in the form of financial statement documents. The results of this study show that CV. Kreasi Sejahtera Abadi has implemented its company's accounting recording system but has not been structured according to SAK EMKM standards, namely the existence of income statements, balance sheets and notes to financial statements, where CV. Kreasi Sejahtera Abadi has made financial statements in the form of income statements, statements of financial position (balance sheet) both of which are still simple and do not make and apply financial statements in the form of notes to financial statements.
Efisiensi Pengumpulan dan Pendistribusian Dana Zakat : (Studi Kasus Pada Baznas Kota Medan Tahun 2018-2022) Khairul Faiz Batubara; Yenni Samri Juliati Nasution
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 4 (2024): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i4.735

Abstract

This research is motivated by the efficiency of collecting and distributing zakat which has not been maximized. The targets in question include solving poverty problems, income distribution, and improving the welfare of the people and the state. This shows how important zakat is as one of the pillars of Islam. The method used in this study is qualitative descriptive research, namely by reviewing literature and conducting data analysis, studying literature from various sources of books, the internet, and also research journals that have the same topic as the researcher mentioned. The results of the study conclude that the Zakat Collection Strategy can be interpreted as an activity to collect funds and other resources from the community (either individuals, groups, organizations, companies or the government) which will be used to finance the institution's programs and operational activities in the end is to achieve the mission and goals of the institution in the field of distribution including the fields of Economy, Education, Da'wah, Health, Social and Humanitarian. It is evidenced by the collection and distribution/distribution of zakat funds carried out by the Medan City Baznas experiencing a positive trend from year to year which is quite significant, having an impact on the performance of the Medan City Baznas to continue to increase and of course with public awareness to distribute zakat through official institutions is getting higher so that justice and welfare are created in kaffah.
Co-Authors Laksono Trisnantoro Nurul Inayah Yenni Samri Juliati Nasution