Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal East Asian Journal of Multidisciplinary Research (EAJMR) Joong-Ki
Sulastri, Maria
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analysis of the Implementation of PSAK 409, Transparency and Accountability of Financial Management in Optimizing Zakat Potential at the National Amil Zakat Agency (BAZNAS) East Lombok Regency Sulastri, Maria; Lenap, Indria Puspitasari
East Asian Journal of Multidisciplinary Research Vol. 3 No. 3 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i3.8434

Abstract

This study aims to analyze the application of PSAK 409, accountability, and transparency of fund management to optimize zakat revenue at BAZNAS East Lombok Regency. The research method used is qualitative, with a descriptive approach that includes observation, documentation, and interviews. The results showed that BAZNAS East Lombok Regency in its zakat accounting treatment was by PSAK 409, through financial position report, which separates zakat funds, Infaq /Alms, and non-zakat funds, and makes complete financial reports. Transparency, such as open accountability, accessibility, and publication of financial reports, has also been implemented. Regarding accountability, it has presented financial reports promptly, with complete financial report components. It has carried out financial report audits that can increase the trust of zakat givers and impact optimizing their zakat revenues.
Aplikasi Teknologi Pengolahan Buah Tropis Menjadi Dodol, Juice, Manisan, Dan Pemasarannya Bagi Petani Muda Di Desa Baumata Timur Bernadina, Lika; Nikolaus, Serman; Illu, Abraham R.; Lay, Daniel; Sulastri, Maria
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 5 No. 3: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joong-ki.v5i3.15481

Abstract

Horticultural commodities, especially vegetables and fruits, are the mainstay commodities for the people of East Baumata Village. However, when the harvest of fruits and vegetables is abundant, if it is not followed by good handling, the fruits and vegetables will undergo a rotting process. The location of East Baumata Village is close to urban areas, and the potential of some of the land is quite fertile, providing a variety of tropical fruit plants that grow and produce. The condition of excess production has not received much attention from processing technology, which can produce processed products that can last a long time. This is due to limited input of business capital, knowledge, and skills. Young farmer groups, as drivers of change and agricultural entrepreneurs, play a vital role in developing the agricultural sector. Based on the potential and problems faced by members of the farmer group, it is deemed necessary to carry out training activities on tropical fruit processing technology (bananas, papaya, jackfruit, soursop, tomatoes, and starfruit) and post-harvest processing and marketing. In addition, it is also necessary to carry out technology transfer for the processing, packaging, and marketing of tropical fruits, as well as the formation of business groups as a source of income for young farmers in East Baumata Village. Therefore, on July 25, 2024, an extension activity and training were carried out to improve the knowledge and skills of young farmers in processing tropical fruits into dodol, juice, sweets, and their marketing (entrepreneurship in agriculture). The results of the evaluation of the assessment before and after the community service activity showed an increase in the knowledge and skills of the participants.
Co-Authors Bernadina, Lika Illu, Abraham R. Lay, Daniel Lenap, Indria Puspitasari Nikolaus, Serman