Model Pemberdayaan Ekonomi Mustahiq Melalui Zakat

The aim of this research is to test and completing the model of Mustahiq Economic Empowerment by Zakat Utilizing. The research activities consist of simulation and completing of model. Data collecting method that used were interview and focus group discussion with the mustahiq. Based on the analysis results can be conclude that mustahiq agree and support concern with the mustahiq empowerment model. Mustahiq expect by the implementation of empowerment model will be able to increase mustahiq’s welfare by main indicator is the canging of social status from mustahiq to muzakki. In addition, mustahiq suggest a partnership program between BAZ and LAZ management, government, and entrepreneurs for training dan education concern with business management.   Key Words: Empowerment, Economic, Mustahiq, Zaka

Model Pemberdayaan Ekonomi Mustahiq Melalui Zakat

The aim of this research is to test and completing the model of Mustahiq Economic Empowerment by Zakat Utilizing. The research activities consist of simulation and completing of model. Data collecting method that used were interview and focus group discussion with the mustahiq. Based on the analysis results can be conclude that mustahiq agree and support concern with the mustahiq empowerment model. Mustahiq expect by the implementation of empowerment model will be able to increase mustahiq’s welfare by main indicator is the canging of social status from mustahiq to muzakki. In addition, mustahiq suggest a partnership program between BAZ and LAZ management, government, and entrepreneurs for training dan education concern with business management.   Key Words: Empowerment, Economic, Mustahiq, Zaka

PENDAMPINGAN MARKET KOPI BUBUK ROBUSTA DAMPIT ABAH KAROM UNTUK MENINGKATKAN NILAI JUAL

ABSTRAKPemilik usaha kopi bubuk robusta Dampit yaitu Abah Karom selaku mitra menyampaikan keluhannya kepada tim pengabdi. Keluhan tersebut adalah rendahnya omzet penjualan usaha kopi bubuk yang dimilikinya. Tim pengabdi bersama dengan mitra mengidentifikasi penyebab permasalahan utama tersebut. Beberapa permasalahan yang dihadapi  oleh UMKM Kopi Bubuk Dampit Abah Karom adalah penjualan yang masih sangat rendah. Hal ini disebabkan karena kemasan yang belum mengandung keseluruhan informasi mengenai produk, belum ada izin P-IRT dan promosi yang dilakukan masih bersifat tradisional. Tujuan dilakukannya kegiatan pengabdian kepada masyarakat adalah melakukan pendampingan market agar dapat meningkatkan nilai penjualan kopi bubuk robusata Dampit milik Abah Karom. Dalam rangka mewujudkan tujuan tersebut, tim pengabdi bersama dengan mitra yaitu pemilik UMKM kopi bubuk Dampit Abah Karom memberikan solusi atas permasalahan yang dihadapi sebagai berikut: mendesain ulang kemasan sehingga dapat mengandung informasi yang seharusnya ada dalam kemasan, mendaftarkan izin P-IRT dan menambahkan media promosi berbasis online dalam rangka meningkatkan penjualan kopi bubuk Dampit Abah Karom. Metode pelaksanaan pengabdian kepada masyarakat yang dilakukan oleh tim pengabdi meliputi survei awal untuk mengetahui keluhan mitra dan kesepakatan bersama tim pengabdi dan mitra dalam menetapkan solusi dari permasalahan, forum group discussion (FGD), selanjutnya pelatihan pembuatan desain kemasan, sosialisasi dan pendampingan izin P-IRT, serta pelatihan dan pendampingan promosi dengan menggunakan media online. Diharapkan hasil pengabdian yang dilakukan dapat meningkatkan omzet penjualan kopi bubuk Dampit Abah Karom. Kata kunci: kopi bubuk robusta; UMKM; dampit; PIRT; kemasan; promosi online. ABSTRACTThe Dampit Robusta coffee business owner, Abah Karom as a partner, conveyed his complaint to the service team. The complaint is the low sales turnover of his ground coffee business. The service team, together with partners, identified the causes of these central problems. One of the problems MSMEs Coffee Powder Dampit Abah Karom is that sales are still meager. This is because the packaging does not contain all the information about the product, there is no P-IRT permit, and the promotion is still traditional. The purpose of community service activities is to provide market assistance in order to increase the sales value of Abah Karom's Robusta Dampit Robusta coffee. In order to realize this goal, the service team together with partners, namely the MSME owner of ground coffee Dampit Abah Karom provided solutions to the problems faced as follows: redesigning the packaging so that it can contain information that should be in the packaging, registering P-IRT permits and adding online-based promotional media in order increase sales of Dampit Abah Karom ground coffee. The method of implementing community service carried out by the service team includes an initial survey to find out partner complaints and agreements with the service team and partners in determining solutions to problems, group discussion forums (FGD), further training on packaging design, socialization, and assistance for P-IRT permits. It is hoped that the results of the service carried out can increase Dampit Abah Karom ground coffee sales turnover. Keywords: robusta ground coffee; MSMEs; dampit; PIRT; packaging; online promotion.

PELATIHAN AUTOMASI PELAPORAN KEUANGAN DEMI MENCAPAI EFISIENSI DAN EFEKTIFITAS DI MASJID

ABSTRAKMasjid Ulil Abshar merupakan masjid milik masjid Muhammadiyah Ulil Abshor yang terletak di Jtis, Mulyoagung, kabupaten Malang. Seperti masjid, masjid Ulil Abshar juga memiliki tanggung jawab kepada Persyarikatan Muhammadiyah sebagai stakeholder utama. Hal ini disebabkan sumber pendanaan berasal dari persyarikatan Muhammadiyah. Bentuk tanggung jawab dapat dilihat dari pelaporan keuangan yang dibuat. Kendala yang dihadapi oleh masjid tersebut adalah pelaporan keuangan yang ada sekarang masih menggunakan sistem pencatatan manual dan belum terintegrasi antara satu laporan dengan laporan yang lain. Tim pengusul mengupayakan untuk melakukan perbaikan dengan mengintegrasikan laporan keuangan sehingga pengambilan keputusan dapat dilakukan secara cepat dan tepat. Diharapkan dengan ditatanya laporan keuangan dari manual menjadi laporan yang terintegrasi adalah capaian/kinerja dapat terlihat secara jelas dan mempermudah proses transparansi kepada persyarikatan Muhammadiyah. Pengusul mampu menyelesaikan permasalahan tersebut dengan menggunakan tahapan-tahapan, yaitu: Pengidentifikasian Masalah Mitra, Perancangan Laporan Keuangan Terintegrasi, Pengimplementasian Laporan keuangan Terintegrasi, terakhir Evaluasi atas aplikasi pelaporan keuangan yang dibuat. Informasi laporan keuangan yang dibuat oleh Pihak Masjid lebih cepat dari pada membuatnya secara manual. Efektifitas waktu dan efisiensi biaya dapat diwujudkan dengan menerapkan automasi pelaporan keuangan. Kata kunci: pelaporan keuangan; laporan keuangan; masjid ulil abshor; persyarikatan muhammadiyah ABSTRACTUlil Abshar Mosque is a mosque belonging to the Muhammadiyah Ulil Abshor mosque which is located in Jtis, Mulyoagung, Malang district. Like the mosque, the Ulil Abshar mosque also has a responsibility to the Persyarikatan Muhammadiyah as the main stakeholder. This is due to the source of funds that come from the Muhammadiyah association. The form of responsibility can be seen from the financial reporting made. The obstacle faced by the mosque is that current financial reporting still uses a manual recording system and has not been integrated between one report and another. The proposing team seeks to make improvements by integrating reports so that decision making can be carried out quickly and accurately. It is hoped that by arranging financial reports from manuals into integrated reports, achievements/performance can be seen clearly and facilitate the transparency process for Muhammadiyah organizations. The proposer is able to solve these problems using the following stages, namely: Identification of Partner Problems, Design of Integrated Financial Statements, Implementation of Integrated Reports, Finally Evaluation of reports made. Financial report information made by the mosque is faster to create manually. Time effectiveness and cost efficiency can be realized by implementing financial reporting automation. Keywords: financial reporting; financial reports; ulil abshor mosque; muhammadiyah associatio

PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK

This study aims to investigate the effect of Corporate Social Responsibility (CSR) and Capital Intensity on the level of tax avoidance. This research is an associative study, with the population of mining companies listed on the IDX from 2015 to 2017. The samplig technique is Purposive sampling, and obtained a total sample of 48 companies. The data studied is the secondary data, which is then tested by Multiple Linear Regression analysis. The results demonstrate that the two variables have a significance value (p-value) < α 0.05, both in simultaneous and partial tests. CSR has a coefficient of -0.818, meanwhile, Capital intensity has a coefficient of 0.484. Therefore, it can be concluded that Corporate Social Responsibility (CSR) has a significantly negative effect on the tax avoidance. The higher the level of CSR disclosure, the lower the practice of tax avoidance. In addition, Capital intensity proved to have a significantly positive effect on the tax avoidance. The higher the company's capital intensity, the higher the tax avoidance practice

SISTEM PENGENDALIAN INTERNAL PENERIMAAN KAS (Studi Kasus Pada Cv Sekartika Jati Rencana)

The aim of this study was to assess the effectiveness of the internal cash control system conducted by CV Sekartika Jati Rencana. Internal control system is a procedure used by management as a monitoring tool that every policy has been carried out by all employees. The internal control system of cash receipts is used to maintain the company's wealth, especially cash. This study analyzes the internal control system of cash receipts applied by CV Sekartika Jati Rencana and compared with the theory of internal control systems proposed by the Committee of Sponsoring Organizations (COSO). The results of this study are all internal cash control systems implemented by the CV Sekartika Jati Rencana have been effectively proven by the form that has been numbered printed, each sales document has been printed in duplicate and checking periodically. But there are some internal control systems for cash receipts that are still not effectiv

Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Tax Avoidance Dengan Gender Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016)

ABSTRACT  This research is aim to provide empirical evidence of the influence of corporate social responsibility (CSR) to tax avoidance by  genderas moderating variavble . The sample  is listed manufactures corporation in Indonesia Stock Exchange, according to purposive sampling method which produces 65 companies. Observation period is 2016. Independent variable disclosure of CSR is measured by using Global Reporting Initiative (GRI) 63 indicator. Dependent variable tax avoidance is measured by using effective tax rate (ETR). Gender moderating variable is measured by the proportion of the women in company’s board of commissioners and board of directors. The data in this research is analized  by using SPSS with Moderated Regression Analysis (MRA) method.The result of this research shows that CSR disclosure provides the negative effect totax avoidance. Gender (the proportion of women in company councils) has strengthened the effect of CSR disclosure on tax avoidance practice.Keywords                   : Corporate Social Responsibility (CSR), Gender, Tax AvoidanceCorrespondence to       :  [email protected],  [email protected]

Desain Sistem Informasi Akuntansi Keuangan Masjid

The purpose of this research is to describe and redesign accounting information system of cash receipts and cash expenditure in Masjid Agung Jami’ Kota Malang. This research is case study with analysis description method. Designing the accounting information system in order to increase control effectiveness of cash receipt and cash expenditure. The result of analysis, describe that in few transaction in Masjid Agung Jami’ there are double function, not complete of receipt, and financial reporting using cash basic. Then researcher designing with other function involvement also additional cashier function, additional few document, and using Microsoft Excel with accrual basic accounting.</p

Pelatihan dan Pendampingan Penyusunan Pelaporan Keuangan Panti Asuhan Putri Aisiyah Kota Malang

This community service activity aims to provide training and assistance in the preparation of financial reports at the Putri Asisiyah Orphanage in Malang City. Putri Aisyiyah Orphanage is one of the Amal Usaha Muhammadiyah (AUM) in Malang. The training and assistance in the preparation of financial reports are related to the problems faced by the orphanage manager, namely the activity of recording and reporting on orphanages that have not been carried out in an orderly manner and in accordance with reporting standards. Putri Aisiyah Orphanage has a business unit that has experienced significant development until now, so it is necessary to record and prepare good financial reports for the orphanage. So that administrators can evaluate the performance of operational activities of the orphanage and catering business units. The method of implementing the service program consists of socializing the importance of preparing financial reporting, training and assistance in the preparation of financial reports. The results of this service activity, the management and financial administration section of the Putri Aisiyah Orphanage have the skills (expertise) in making / compiling excel-based computerized financial reports and this service program has achieved the output of computational computational financial reporting work excel at the Putri Aisiyah Orphanage