Yayasan Panti Asuhan Yabbapenatim in managing funds from donors, and distribution process more inclined to charity to help education, health assistance, and support working capital. In the case of this disclosure orphanage foundation has not made a note to the financial statements and for the presentation of its financial statements Yayasan Panti Asuhan Yabbapenatim make two simple financial statement balance sheet and statement of sources and utilization of funds. Yayasan Panti Asuhan Yabbapenatim has met the statutory regulations charity to make the financial statements. However, the components of financial statements that are made not complete and not fulfill the components of financial statements in accordance with IAS 45, because of limited funds and human resources are managed. The financial statements have not been audited by an independent auditor or by a public accounting firm. Because if the audited it will provide added value for Transparency and accountability to the financial statements he made that will increase public confidence in the Yayasan Panti Asuhan Yabbapenatim to manage,distribute and use it. Key words: Accounting Foundation, IAS 45, Financial Reporting.

Purpose: It aims to increase its benefits to realize community welfare and poverty reduction. This research develops a productive Islamic social fund management model for the empowerment of the poor.   Theoretical framework:  According to Sartika (2008), poverty is a great danger for humanity, and few people fall for their civilization only because of it. Islam, as Ad-In, offers several doctrines for humans that apply universally with two-dimensional characteristics, including happiness and prosperity in the world and hereafter.   Design/methodology/approach: This study uses an exploratory and qualitative constructive approach. It is to develop models of interaction, integration, and innovation in the management of productive zakat, infaq, and shadaqah funds. Data collection methods include interviews, documentation, and observation. The data was analyzed using the Miles & Huberman (1994) approach, which consists of the collection, reduction, display, and conclusion drawing/verification.   Findings:  BAZNAS Lumajang Regency, Indonesia, approximately implements the three-circle model of empowering amil zakat institutions.   The first circle, which is an increasingly significant fundraising activity, is carried out successfully by BAZNAS Lumajang Regency in Indonesia. This is indicated by the increasing number of Islamic social funds yearly.  The second circle, which is an Islamic social fund distribution activity enlarges due to the excellent interaction between BAZNAS management and mustahik / Islamic social fund recipients by direct or indirect means . Research, Practical & Social implications: Studies have focused on productive economic activities to develop a productive Islamic social fund management model. This model explains how BAZNAS or other amil Zakat institutions distribute Islamic social funds from Zakat and infaq to empower the poor and alleviate poverty. All BAZNAS and LAZ Indonesia should use the three-circle model combined with a productive Islamic social fund management model to successfully empowered the poor. Further researchers need to do testing and developing a model of Islamic social fund management model.   Originality/value: The studies construct  a model of Islamic social fund management consist of integration, interaction and innovation  approaches.

Masjid yang merupakan salah satu organisasi sector public, hanya di jadikan sebagai tempat untuk melakukan atau melayani aktivitas ritual peribadatan. Namun, sebenarnya masjid apabila di sadari sebagai salah satu bentuk organisasi yang memiliki peran yang sangat strategis dan peningkatan kesejahteraan masyarakat, seperti pusat aktivitas yang meliputi pendidikan, ekonomi, social, budaya dan hokum. Fenomena yang terjadi di masyarakat bahwa praktik pengelolaan keuangan masjid di dasari oleh kepercayaan, tanpa memiliki system untuk mewujudkan kepercayaan tersebut. Pendanaan masjid di peroleh dari sedekah jamaah, sehingga tanpa pertanggung jawaban keuangan yang jelas dan rinci, otomatis nama baik pengurus berhadapan dengan resiko yang tinggi selain itu citra masjid juga ikut tercemar. Berangkat dari berbagai kritik akuntabilitas masjid bahwa pengendalian internal dan pengawasan pengelolaan keuangan pada organisasi masjid masih lemah, penelitian ini mencoba memberikan solusi terhadap problematika yang terjadi yakni pengaplikasian akuntansi masjid. Berawal dari problematika yang di hadapi oleh masjid terutama Masjid Al Qolam yakni belum adanya pertanggungjawaban yang rinci dan jelas terhadap dana umat terutama karena sumber keuangan Masjid Al Qolam berasal dari berbagai pihak, maka penelitian ini akan mengeksplorasi penerapan akuntansi di Masjid Al Qolam selama ini dan memberikan solusi yang tepat untuk meningkatkan transparansi dan akuntabilitas public Masjid Al Qolam. Kata Kunci : masjid, akuntabilitas dan transparansi, akuntansi masjid ABSTRACT The mosque, which is one of the public sector organizations, is only made as a place to perform or serve ritual worship activities. However, the mosque is actually realized as one form of organization that has a very strategic role and enhances the welfare of the community, such as the center of activities that includes education, economy, social, culture and law. Phenomenon that occurs in the community that the practice of managing mosque finance is based on trust, without having a system to realize that trust. Mosque finance was obtained from charity pilgrims, so that without clear and detailed financial accountability, the management's good name was faced with high risks besides the image of the mosque was also polluted. Departing from various criticisms of mosque accountability that internal control and supervision of financial management in mosque organizations are still weak, this study tries to provide a solution to the problems that occur, namely the application of mosque accounting. Starting from the problems faced by mosques, especially the Al Qolam Mosque, namely the absence of detailed and clear accountability for the people's funds, especially because the financial resources of Al Qolam Mosque come from various parties, this study will explore the application of accounting in the Al Qolam Mosque so far and provide the right solution to increase transparency and accountability of the Al Qolam Mosque public.

ABSTRAK UD. Tagor merupakan perusahaan keluarga dengan bidang usaha mengolah kacang kedelai menjadi tahu. Tahu merupakan makanan yang digemari masyarakat, baik masyarakat golongan bawah hingga atas. Tahu di buat oleh para pengrajin rumah tangga dimana teknologi dan peralatannya pun masih sangat sederhana. Namun tahu yang dibuat oleh semua pabrik tahu selalu monoton, tidak ada inovasi baru yang membuat tahu tersebutlebih menarik dan memiliki nilai jual yang lebih tinggi. Pembuatannya pun terkadang masih menggunakan cara tradisonal seperti pada proses pencucian kedelai yang biasanya dilakukan di sungai terdekat, lalu pada proses penghancuran kedelai menjadi sari kedelai juga masih menggunakan cara tradisonal yaitu dengan cara diinjak-injak. Bertolak dari cara pembuatan yang masih menggunakan cara tradisional seperti itulah tahu jarang dikonsumsi oleh para pejabat sebagai jamuan dalam makan malam atau dalam rapat-rapat penting yang biasanya menyuguhkan makanan yang berkelas tinggi. Untuk itu tahu sebagai salah makanan tradisional perlu dilakukan usahausaha pembinaan yang mengarah kepada : a). Menciptakan inovasi tahu yang menarik dan tasteful sehingga membuat nilai jual menjadi lebih tinggi, b). Peningkatan usaha memasyarakatkan dan memperluas cakupan konsumen pangan tradisional di daerah lain di luar daerah asal makanan yang bersangkutan, c). Mengemas tampilan tahu agar dapat menjadi makanan "berkelas tinggi" namun dengan harga yang ekonomis. Kata Kunci : tahu, pemasaran, brand ABSTRACT UD. Tagor is a family company with a business in processing soybeans into tofu. Tofu is a food that is popular with the public, both the lower and upper classes of society. Tofu is made by household craftsmen where the technology and equipment are still very simple. But knowing that what is made by all tofu factories is always monotonous, there are no new innovations that make the tofu more attractive and have a higher selling value. The making is sometimes still using traditional methods such as the soybean washing process which is usually done in the nearby river, then the process of destroying soybeans into soybean juice is also still using traditional methods, namely by trampling. Starting from the method of making which still uses traditional methods such as tofu is rarely consumed by officials as a dinner meal or in important meetings which usually offer high-class food. For this reason, knowing that as one of the traditional foods needs to be carried out coaching efforts that lead to: a). Creating innovation knows that is interesting and tasteful so as to make the selling value higher, b). Increasing efforts to socialize and expand the coverage of traditional food consumers in other regions outside the area of origin of the food in question, c). Packaging the look of tofu to be a "high class" food but at an economical price.

Ibu rumah tangga memiliki peran dan potensi yang sangat penting dalam mendukung program pengentasan kemiskinan di Indonesia. Profesi ibu rumah tangga sering dianggap bukan merupakan suatu pekerjaan karena  tidak mendapatkan penghasilan. Ibu rumah tangga banyak bergantung pada penghasilan suami dan tidak dapat melakukan kegiatan yang produktif secara ekonomi. Kondisi ini sedikit banyak menimbulkan kejenuhan secara psikologis bagi ibu rumah tangga. Usaha produktif ibu rumah tangga dapat dilakukan di rumah secara berkelompok dengan memanfaatkan sumber daya yang ada di sekitar. Pemberdayaan ibu rumah tangga dalam upaya meningkatkan perekonomian keluarga dilakukan dengan memanfaatkan tanaman obat keluarga yaitu sirih yang akan dibudidayakan dengan metode kokedama. Kegiatan pemberdayaan ibu rumah tangga ini dilakukan dengan teknik penyuluhan dan pelatihan pembuatan dan pemasaran kokedama tanaman obat  sebagai upaya memunculkan kegiatan produktif kelompok ibu rumah tangga dan meningkatkan perekonomian rakyat di desa Sukorejo Bangsalsari. Pelatihan kewirausahaan ini diberikan melalui metode ceramah dengan pendekatan participatory learning dengan menekankan prinsip learning by doing. Dengan memahami kandungan dan manfaat yang dimiliki oleh sirih diharapkan mitra memiliki dasar pengetahun yang cukup tentang produk yang akan dipasarkannya. Selanjutnya mitra akan diberikan pelatihan tentang teknik pengemasan (packaging) dan pemasaran dari produk kokedama tanaman obat dapat tahan lebih lama, terjaga kualitasnya dan memiliki nilai jual yang tinggi.