Suchergebnisse

BAZNAZ Medan is one of the official bodies established by the government which is trusted by the government to collect, manage and distribute zakat, alms infaq to mustahik in the city of Medan. This study aims to analyze the application of PSAK 109 in the presentation of BAZNAS financial statements in the city of Medan. The research method used is a qualitative research method with a descriptive method. The data used in this study are primary data and secondary data, with data collection techniques in the form of triangulation techniques. The data analysis method used is data reduction, data presentation, final verification/conclusion. The results of this analysis show that Medan City BAZNAZ in presenting the main points has implemented PSAK 109. Although Medan City BAZNAZ has implemented ZIS calculations, most of BAZNAZ's final obligations have not fully complied with PSAK. This study aims to determine the application of PSAK 109 at the Amil Zakat Agency of MEDAN City. This type of research is a type of qualitative research. Data collection methods used are direct observation, interviews, and documentation. The results of this study can be concluded that the accounting management at the Medan City Amil Zakat Agency has not fully implemented PSAK 109

This study aims to find out how the system and procedures for receiving local revenue are carried out at the Regional Financial and Asset Management Agency of Palembang City. Systems and procedures are stages or revenue streams from data collection to data processing with regional financial management guidelines and government regulations applied so that they can be assessed whether they are appropriate or not.The data that are managed in this study are the systems and procedures for receiving original local revenue that are in the financial management agency and the regional assets of Palembang. Data analysis and discussion were carried out with a descriptive qualitative analysis method, namely by collecting and analyzing theories from various sources and experts as literature, so that these theories were linked to applications that have been applied to the Regional Financial and Asset Management Agency of Palembang City in the admission process

Tax is one of the state revenues. Based on Tax Law No. 23 of 2019 concerning the management of National resources, cigarette taxes are considered regional taxes under the auspices of the Ministry of Finance of the Republic of Indonesia. The cigarette tax imposed at 10% of cigarette excise is also intended to optimize the allocation of revenue-sharing funds for cigarette taxes for public health in collaboration with BPJS by 37.5%. The purpose of this study was to determine the implementation of the cigarette tax earmaking tax policy at the Regional Tax and Levy Management Agency of North Sumatra Province. This study uses a descriptive qualitative type, the research is carried out by collecting and filtering detailed information to be grouped into important things, then describing and drawing conclusions on the picture obtained. The results of this study indicate that the Regional Tax and Levy Management Agency for the North Sumatra Province has determined the allocation of funds in accordance with Law no. 28 of 2009 which is at least 50% to fund public health services. In the implementation of distribution, the Provincial Government submits data on Cigarette Tax deductions that are deposited with BPJS Health AS part of the obligations of the Health Insurance program

Regional taxes and obligations can be regarded as a source of income that plays an important role in the finance and administration of provincial governments and regional development. However, in reality, the realization of regional original revenue (PAD) is still experiencing many obstacles, as well as the effectiveness of the realization of motor vehicle tax (PKB) and motor vehicle title transfer fees (BBN–KB), which is caused by several factors. So, in this paper, researchers conducted a survey to analyze how the application of receipts for Motor Vehicle Tax (PKB) and Motor Vehicle Transfer Fees (BBN–KB). The writing of this research article uses one of the research methods, namely the qualitative method using a descriptive approach, while the data taken to write this article is interviews and observation reports on receipts of Motor Vehicle Taxes (PKN) and Motor Vehicle Transfer Fees (BBN-KB). using informational financial data through scientific articles related to this article. Based on the results of the study, it can be said that the performance of regional basic income (PAD) has increased and decreased between 2018 and 2021. And judging from the level of efficiency, receipts of Motor Vehicle Tax (PKB) and Motor Vehicle Transfer Fees (BBN-KB) are very efficient and have a positive trend, meaning that the budget execution situation is considered to be growing positively.Keywords : BBN – KB; PKB; Regional Original Revenue; Revenue Realization

The Cooperative Service is one of the government's extensions to be able to develop MSMEs and improve MSME business development which originally had the characteristics of an informal business to a formal business. The method used in this research is qualitative method. However, some of the main problems that are very often faced by MSME entrepreneurs are the lack of capital so that the lack of business development for MSME entrepreneurs requires the role of the Small and Medium Business Cooperative Service. Several alternative financing encourage MSMEs to be able to access financial institutions in particular so that it is hoped that business actors will no longer experience difficulties in carrying out their business activities. One of the financing sectors that can be the answer to problematic financing for MSMEs, one of which is the role of cooperatives that contribute to the continuity of MSME businesses so that cooperatives can support the MSME financing sector and are able to synergize so that they can support the national economy and support the economy of each region.Keyword : The Role of the Cooperative Service, Small and Medium Enterprises, MSME Development, Medan City

Abstract: The global pandemic called Corono virus disease (Covid-19) has had a significant impact on various sectors of life from health, education, social, politics and economy. In the economic sector, this pandemic has put the world economy under enormous pressure. The Amil Zakat Institution (LAZ), which is part of the economic system, was also affected by this pandemic, especially in the aspect of collecting zakat. Social distancing and other health protocols have transformed the fundraising approach of zakat to various digital platforms to reduce physical contact and face-to-face contact. This article discusses how LAZ uses digital fundraising during this pandemic and how it affects zakat collection. This study used a qualitative method by collecting data through in-depth interviews with participants from LAZ, and the data were analyzed using thematic analysis. The results show that this pandemic has changed the work pattern of zakat fundraising, zakat collection is done by optimizing digital platforms and their use has a very good impact on the collection. This pandemic should be a momentum to optimize the use of digital fundraising in line with the trend in society that tends to digital-based transactions. Abstrak: Pandemi global bernama Corono virus disease(Covid-19) telah menimbulkan dampak yang siginifikan terhadap berbagai sektor kehidupan mulai dari kesehatan, pendidikan, sosial, politik dan ekonomi. Pada sektor perekonomian, pandemi ini telah menempatkan perekonomian dunia ke dalam tekanan yang sangat berat. Lembaga Amil Zakat (LAZ) yang menjadi bagian dari sistem perekonomian ikut terdampak pandemi ini, terutama pada aspek penghimpunan zakat. Social distancing dan protokol kesehatan lainnya telah mengubah pendekatan fundraising zakat ke berbagai platform digital untuk mengurangi kontak fisik dan tatap muka secara langsung. Artikel ini membahas bagaimana LAZ memanfaatkan digital fundraising di masa pandemi ini dan bagaimana pengaruhnya terhadap penghimpunan zakat. Penelitian ini menggunakan metode kualitatif dengan mengumpulkan data melalui wawancara secara mendalam terhadap partisipan yang berasal dari LAZ, dan datanya dianalisis dengan analisis tematik. Hasil penelitian menunjukkan bahwa pandemi ini telah mengubah pola kerja fundraising zakat, penghimpunan zakat dilakukan dengan mengoptimalkan platform-platform digital dan pemanfataannya berdampak sangat baik terhadap penghimpunan. Pandemi ini seharusnya menjadi momentum optimalisasi pemanfaatan digital fundraising seiring tren masyarakat yang condong pada transaksi-transaksi berbasis digital.