PENINGKATAN KEMAMPUAN ANALISIS RASIO LAPORAN KEUANGAN LEMBAGA ZAKAT MELALUI PENGGUNAAN ISLAMIC FINANCIAL TECHNOLOGY (I-FINTECH) BAGI AMIL LAZISMU DI KOTA SEMARANG - Mohammad Ridwan; Hardiwinoto Hardiwinoto; Sukamto Sukamto; Sriyono Sriyono; Prizka Rizmawati Arum (Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo, 2023)
Program pengabdian ini dilakukan dengan peningkatan kompetensi berupa pemahaman teori dasar dan berbagai teknik analisis rasio laporan keuangan baik secara konvensional maupun kompetensi berbasis penggunaan I-FinTech. Pengabdian ini dilakukan melalui siklus penelitian yang telah ditetapkan yakni komponen pokok dengan mengacu pada siklus perencanaan, tindakan, pengamatan, dan refleksi yakni Model PTK Kurt Lewin. Peserta kegiatan pengabdian diikuti sejumlah 125 Amil Lasismu se Kota Semarang. Hasil kegiatan diketahui bahwa pretest atas kompetensi amil pada analisis rasio laporan keuangan yakni sebesar 29%. Hasil refleksi kedua tercatat sebanyak 79% Amil Lazismu telah mampu melakukan analisis rasio laporan keuangan setelah mengikuti pembelajaran tindakan 1 yakni melalui pendekatan konvensional. Kemudian sesi post-test akhir sebagai refleksi setelah diberikan tindakan 2 yakni pemberian teknik analisis rasio laporan keuangan melalui penggunaan I-FinTech ditemukan hasil sejumlah 88% amil telah mampu melakukan berbagai teknik analisis rasio laporan keuangan.Adanya pengabdian peningkatan kemampuan analisis rasio laporan keuangan melalui pendekatan I-FinTech ini mampu meningkatkan akuntabilitas pengelolaan dana ZISKA, inklusi keuangan serta competitive advantage lembaga amil zakat. Â Abstract. This service program is carried out by increasing competency in the form of understanding basic theory and various ratio analysis techniques for financial reports, both conventional and competency based on the use of I-FinTech. This service is carried out through a predetermined research cycle, namely the main components referring to the cycle of planning, action, observation and reflection, namely the Kurt Lewin PTK Model. Participants in the service activity were 125 Amil Lasismu from all over Semarang City. The results of the activity showed that the pretest of amil's competency in financial report ratio analysis was 29%. The results of the second reflection showed that 79% of Amil Lazismu was able to carry out ratio analysis of financial statements after following action learning 1, namely using a conventional approach. Then the final post-test session as a reflection after being given action 2, namely providing financial report ratio analysis techniques through the use of I-FinTech, found that 88% of students were able to carry out various financial report ratio analysis techniques. I-FinTech is able to increase the accountability of ZISKA fund management, financial inclusion and the competitive advantage of zakat amil institutions