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All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Pengabdian Masyarakat Asia Ilomata International Journal of Social Science Jurnal Abmas Journal Of Indonesian Social Society Jurnal Ilmiah Multidisiplin Nusantara Gudang Jurnal Multidisiplin Ilmu Journal of Commerce Management and Tourism Studies Jurnal Pengabdian Masyarakat Journal of Islamic economics Perspectives (JIEP)
Siswanto, Adil
Universitas Islam Negeri Kiai Haji Achmad Shiddiq Jember
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Implementation Of Accounting In Oyster Mushroom Cultivation Business In Mushroom House, Margomulyo Village, Banyuwangi Regency From Islamic Economic Perspective Kiptiyah, Rifatul; Siswanto, Adil
Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i2.2675

Abstract

Purpose: This Public Service aims to find out the implementation of financial reports in oyster mushroom cultivation businesses at Rumah Jamur, Margomulyo Village, Banyumas Regency and to find out the implementation of accounting in mushroom cultivation businesses at Rumah Jamur from an Islamic economic perspective. Method: The method used in conducting this research is a qualitative method. Data collection techniques in this study include observation, interviews and documentation. The results of this study are that oyster mushroom cultivation businesses still apply simple financial reports, namely only recording cash income and expenses. Practical Applications: Oyster mushrooms are an agricultural commodity that if not managed properly will quickly wilt or rot. Because mushrooms are horticultural products that continue to undergo metabolism and respiration after being harvested, post-harvest management needs to be carried out immediately to prevent losses. Without further treatment, fresh oyster mushrooms in Margomulyo stored at room temperature can be damaged and unfit for human consumption in just one to two days. To overcome this, producers package their mushrooms to increase their shelf life. Conclusion: The implementation of Accounting Financial Reports in oyster mushroom cultivation businesses is still considered not in accordance with applicable standards, due to minimal knowledge and lack of resources and training on accounting standards. Therefore, training on broader accounting standards is needed in these businesses.
Implementation of zakat, infaq, and sadaqah fund distribution through the Sanggar Genius program at the National Zakat Institution Yatim Mandiri Jember Lestari, Ira Dwi; Siswanto, Adil
Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i2.2690

Abstract

Purpose: This study aims to analyze the mechanism of ZIS fund distribution through the Sanggar Genius program at LAZNAS Yatim Mandiri Jember and assess the impact of ZIS fund distribution in the implementation of the Sanggar Genius program at Laznas Yatim Mandiri Jember. Method: This study uses a descriptive qualitative method with a purposive approach, namely by selecting informants based on certain criteria. A total of 9 informants were selected, including the Head of the Yatim Mandiri Branch, Yatim Mandiri Program Staff, 5 guidance counselors, and 2 beneficiaries. Data collection techniques were carried out through direct observation in the field, interviews with relevant informants, and collection of relevant documents. Practical Applications: The National Zakat Agency Yatim Mandiri, through the Sanggar Genius program, seeks to improve access to education for orphans and poor families through free tutoring outside of school hours. This program is a form of ZIS fund distribution that focuses on tutoring, character building, and scholarships. Its implementation includes needs surveys, coordination with villages, recruitment of local teachers, and distribution of funds for teacher salaries, learning facilities, and social assistance. Conclusion: The results of this study show that the process of distributing zakat, infaq, and sadaqah (ZIS) funds through the Sanggar Genius Program by LAZNAS Yatim Mandiri Jember Branch has been carried out in a systematic and structured manner, and refers to the principles of Islamic law and applicable regulations, particularly Law Number 23 of 2011 concerning zakat management. The impacts include an increase in the number of Sanggar Genius centers, academic and character development among students, and alleviating the economic burden on parents through free education and intensive mentoring.
Analysis of the Perceptions of Students of the Faculty of Economics and Islamic Business towards the Accountability of the Jember Amil Zakat Institution in the Digital Era Amalia, Mildatul Anzu; Siswanto, Adil
Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i2.2692

Abstract

Purpose: This study aims to analyze the perception of FEBI UIN KHAS Jember students towards the accountability of Lembaga Amil Zakat (LAZ) in Jember in the digital era. Accountability is an important aspect in zakat governance, especially in ensuring transparency of financial statements and distribution of zakat funds. Method: This research uses descriptive qualitative method with data collection techniques through interviews, observation, and documentation of FEBI students. Practical Applications: The results show that the digital era provides easy access to information about LAZ through social media and websites, so students tend to trust LAZ that actively presents information transparently. Conclusion: FEBI UIN KHAS Jember students consider LAZ accountability very important, especially in terms of transparency of financial statements and distribution of zakat funds. The presence of digital media has a significant influence on students' perceptions, where LAZs that are active in digital publications are more trusted.
Implementation of calculation and deduction of income tax article 23 on train washing contracting and on trip cleaning PT. KAI DAOP 9 Jember in the perspective of Islamic economics. Azizi, Muhammad Naufal; Siswanto, Adil
Journal of Commerce, Management, and Tourism Studies Vol. 4 No. 3 (2025): Dec 2025
Publisher : YAYASAN MITRA PERSADA NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58881/jcmts.v4i3.403

Abstract

The main focus of this research is to find out how the mechanism for calculating and deducting Income Tax Article 23 is carried out, and to what extent its implementation mids accordance with the tax regulations in force in Indonesia. This research uses a qualitative approach with a case study method. Data collection techniques by direct field observation, in depth interviews with internal company personnel, and documentation of relevant tax documents. The results of the study show that PT. KAI DAOP 9 Jember has implemented the mechanism for calculating and deducting Article 23 Income Tax with a rate of 2% of the gross amount in accordance with the provisions of Minister of Finance Regulation No. 141/PMK.03/2015. The tax payment process is carried out through the e-Billing system, while reporting uses the e-Bupot application provided by the Directorate General of Taxes. The conclusion of this research sos PT. KAI DAOP 9 Jember has implemented a mechanism for calculating and deducting Article 23 Income Tax for the contracting of train washing and on Trip Cleaning services by following applicable tax provisions.
Co-Authors Abror , Nasichul Adawiya, Qori'atul Ahla, Anisa Ahmad Farhan, Ahmad Ahmad Taufiki Amalia, Mildatul Anzu Azizi, Muhammad Naufal Dinda Widia Utami Feri Firmansyah Imam, Muhammad Khoirul Irfan Fatoni, Muhammad Kakati, Shivam Kiptiyah, Rifatul Lestari, Ira Dwi Maghribi, Moch. Maulana Mahendra, Muhammad Hadyanshah Mas’ Ud, Ahmad Ibnu Mas’ud, Ahmad Ibnu Maulana Zakaria Ahmad Moeljadi Moeljadi Moh Lutfi Julianto Muhammad Ghufron Firdaus Muhammad Ilham Nisa, Rohimatun Nurizzahroh, Iftah Tazkiyatu Ramadhani, Syainori Widya Rohimah, Ainur Rohma, Laila Saniatur Samsul Hadi Sari Utami, Nuzulul Rizky Shioleh, Chotir Mochammad Silifusti, Intan Siti Romlah Surati, Nu'man Hakki Barruka Ulan Novinta Mariska Ulva Herlinza Agustin Utami, Nuzulul Rizky Sari Wijaya, Abdur Rakhman Winayatun Azizah