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Penerapan Pengendalian Internal Penerimaan Dana Kurban Dan Pembelian Hewan Kurban Di Masjid Baiturrahman Putra, Idrisi Raliya; Hidayatullah, Syarif; Tahang, Moh; Saputri, Haria; Azzahra, Sitti Aliyah
Jurnal Ekualisasi Vol. 5 No. 2 (2024): July 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/ngfh4q61

Abstract

Baiturrahman Mosque is a PKM partner that facilitates the implementation of sacrifices which have been carried out for approximately 25 years. In this PKM activity, the team brought up a big topic, namely good and healthy management of sacrificial animals. To support this topic, researchers evaluated the implementation of internal control over the receipt of sacrificial funds and the purchase of sacrificial animals at the Baiturrahman Mosque using a qualitative descriptive implementation method. In carrying out the evaluation, researchers collected data by means of observation and interviews. Primary data in the form of internal control of receiving sacrificial funds and internal control of purchasing sacrificial animals was obtained through questions and answers with Mr. Ajat, Mr. Sugeng, and Mr. Sarkum as chairman and members of the Baiturrahman Mosque's sacrificial committee. Based on the data collected, researchers found that the implementation of internal control in the implementation of sacrificial worship activities at the Baiturrahman Mosque in 2024 still needs to be optimized because it has not considered/controlled the following things: 1. Organizational structure that has not been well documented, 2. Evidence of receipt of sacrificial funds and purchase of sacrificial animals, the serial number is still written manually and has not been printed, 3. The sacrificial fund account is not yet separate from the mosque fund account, 4. Bank reconciliation has not been carried out considering that funds are also received by transfer, 5. There is no rotation of both buyers and suppliers of sacrificial animals
Pemberdayaan Masyarakat Dalam Pengelolaan Hewan Kurban Yang Halal Dan Baik Di Masjid Baiturrahman Azzahra, Sitti Aliyah; Saefullah, Aep; Tohiroh, Tohiroh; Abas, Farhat; Rifia, Tetty Nur Intan; Zainuddin, Zulkifli; Putra, Idrisi Raliya; Nurhayati, Nurhayati; Nurhakim, Rahman; Hidayatullah, Syarif; Saputri, Haria; Tahang, Moh
Journal of Community Research & Engagement Vol. 1 No. 1 (2024): July 2024
Publisher : LPPM STIE Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/x3t9kw02

Abstract

The Community Service conducted by LPPM STIE Ganesha focuses on the management of sacrificial animals, encompassing the entire process from slaughter to the packaging and processing of meat. The objective of this initiative is to enhance the skills and knowledge of the community and the management committee of DKM Masjid Baiturrahman, located at Jl. Legoso Raya No. 31B, RT 06 RW 07, Kelurahan Pisangan, District of East Ciputat, South Tangerang City, particularly regarding halal slaughter practices and the management of sacrificial meat packaging and processing. The methodology utilized by the service team involves direct education through explanations and demonstrations conducted indoors. This approach includes both technical demonstrations and theoretical explanations, with the expectation that they can be applied by the community and the management committee of DKM Masjid Baiturrahman in their daily practices. The outcomes of this community service initiative demonstrate an improvement in the community's understanding and skills related to halal slaughter practices and the processing of sacrificial animals. This improvement is evidenced by the participants' enthusiasm, active engagement in question-and-answer sessions, and participation in discussions by a significant number of DKM Masjid Baiturrahman's management committee. Furthermore, the initiative successfully fosters a spirit of mutual cooperation and collaboration within the community, which are fundamental values in the execution of sacrificial rituals. These activities are anticipated to enhance the management of sacrificial animals at Masjid Baiturrahman to be more effective, efficient, and compliant with religious and health standards