In the era of new public financial management, where society participation and cost sharing in public goods provision are inevitably pursued by government, some sources can still be explored such as zakat, infaq, and sadaqah as social awareness activities for Muslims that are prevalent in the community. There are also other donations on the basis of certain motivations which can reduce the burden of tax revenue to support public policy. The phenomenon of mutual cooperation and caring to help others through social donations emerged even more apparent when the Covid-19 pandemic entered a period of social restrictions. This study aims to examine the challenges faced in integrating zakat as an alternate state revenue. The method used is descriptive qualitative using primary data in the form of semi-structured interviews. Determination of the source of data on the interviewee is done purposively. They are chosen to represent zakat practitioners, representatives of government and taxation institutions, and academics. The results showed various challenges in integrating zakat as an alternative source of state revenue, namely uniting government programs with receivers, distribution process, strong zakat institutions, supervisory institutions, public trust, increased compliance, issues on state ideology, alignment of rules with other religious communities, revenue earmarking, and spending flexibility.

ABSTRACT The different characteristics in each region in Indonesia make the pattern of economic activity, infrastructure development and human resources in each region are not similar. Thus have implications to inequality problem. There are regions have growth but also there are regions that have growth slowly or can be called underdeveloped areas. To overcome this problem, the central government directs development activities with the main focus on villages and underdeveloped areas. Underdeveloped areas are considered to be lagging behind in various economic and development aspects. The Village Law has mandated the central government to distribute the Village Fund. This study aims to determine the effect of Village Fund distribution on two economic indicators in 122 underdeveloped areas. The analytical method that used in this research is a simultaneous equation model consist of two structural equations. The results showed that the distribution of village funds had a good effect on two economic indicators of underdeveloped areas. Hopefully, the government in underdeveloped areas can use the village fund well to improve the economy in their area.                    ABSTRAK Perbedaaan karakteristik di setiap wilayah di Indonesia mengakibatkan pola pembangunan ekonomi infrastruktur dan sumber daya manusia di tiap daerah menjadi tidak seragam. Hal tersebut berimplikasi pada munculnya masalah ketimpangan. Ada daerah yang maju lebih cepat dan ada juga daerah yang tumbuh lebih lambat atau bisa dikatakan sebagai daerah tertinggal. Untuk mengatasi permasalahan tersebut, pemerintah pusat mengarahkan kegiatan pembangunan di daerah dengan fokus utama desa dan daerah tertinggal. Daerah tertinggal dianggap masih tertinggal di berbagai aspek ekonomi dan pembangunan. Undang-Undang Desa memberikan mandate kepada pemerintah untuk menyalurkan Dana Desa. Penelitian ini bertujuan untuk mengetahui pengaruh penyaluran Dana Desa terhadap dua indikator perekonomian pada 122 kabupaten daerah tertinggal. Metode analisis yang digunakan adalah model persamaan simultan yang terdiri dari dua persamaan struktural. Hasil penelitian menunjukkan bahwa penyaluran dana desa memberikan pengaruh yang baik bagi dua indikator perekonomian daerah tertinggal. Dengan demikian pemerintah di kabupaten daerah tertingga dapat mengoptimalkan penggunaan Dana Desa yang telah disalurkan guna peningkatan perekonomian.

Penelitian ini bertujuan untuk  menganalisis dua instrumen kebijakan belanja pemerintah dalam mengatasi ketimpangan daerah yang diukur dengan indeks Theil. Penelitian ini menggunakan unit analisis kabupaten/kota yang ada di tiap provinsi sebagai objek. Data penelitian berbentuk data sekunder yang diperoleh dari Direktorat Jenderal Perimbangan Keuangan dan BPS dalam kurun waktu 2012 s.d. 2016. Hasil penelitian menunjukkan belanja modal dan belanja bantuan sosial secara bersama-sama berpengaruh positif signifikan terhadap indeks Theil provinsi di Indonesia. Sedangkan secara parsial, variabel rasio belanja modal pemerintah berpengaruh positif dan signifikan terhadap peningkatan ketimpangan Provinsi di Indonesia, sedangkan rasio belanja bantuan sosial bepengaruh positif namun tidak signifikan terhadap ketimpangan di Indonesia. Hasil penelitian ini turut menegaskan pentingnya bentuk kebijakan dibandingkan sekedar jumlah belanja yang harus dikeluarkan oleh pemerintah.

Pelatihan dan pendampingan penyusunan laporan keuangan untuk pengelola BUMDesa merupakan kegiatan pengabdian kepada masyarakat PKN STAN bersama dengan Dinas Sosial Pemberdayaan Masyarakat dan Desa Kabupaten Belitung Timur. Penyusunan laporan keuangan dilakukan dengan bantuan aplikasi akuntansi berbasis Ms Excel terotomasi hasil karya dosen PKN STAN. Metode kegiatan pengabdian ini dirancang untuk memudahkan pengelola BUMDesa yang tidak berlatar belakang akuntansi agar mudah menerima dan mempraktikan hasil belajarnya dengan berbagai aktifitas, seperti praktikum pembukuan secara langsung pada aplikasi dan diikuti kegiatan pendampingan pencatatan akuntansi. Berbagai kendala dalam pelaksanaan pembukuan ditemui di antaranya berupa bukti pendukung yang kurang lengkap, khususnya ketika terjadi transisi kepengurusan BUMDesa dan peralihan pencatatan keuangan BUMDesa dari basis kas ke akuntansi akrual.  Sinergi dan kolaborasi dengan Penggerak Swadaya Masyarakat dan Pendamping Desa sangat penting dalam rangka mengakselerasi kompetensi para pengelola keuangan BUMDesa dan agar dapat menghasilkan informasi keuangan yang lebih baik. Hasil kegiatan pengabdian masyarakat saat ini masih mencapai hasil antara dimana proses kegiatan pendampingan masih terus berjalan hingga pengelola desa mampu secara mandiri menyusun laporan keuangan.

Purpose: This paper aims to identify various potentials and loopholes for misappropriation of confiscated goods that lead to corrupt acts based on several valid literature and social media sources. I also analyse a reliable control model for the management of confiscated goods that can be applied within the confiscated goods management institution. Method: The method used is a qualitative approach using secondary data in the form of news documentation, regulations, and social media as well as literature review. The author also uses primary data from direct field observations and interviews with related respondent who has had direct experience of the confiscation of goods by officials to strengthen arguments. Result: The results show that three basic weaknesses in the management of confiscated goods occur in the aspects of control, systems, and moral hazard. Only few numbers of confiscation management offices investigated may limit the generalization of the results, in addition to the need for further evidence to strengthen qualitative aspect and the secondary data used. Limitation: The discussion to confiscated goods when they are still being managed or stored by law enforcement institution and Rupbasan and have not yet been executed based on a permanent court decision to be sold or auctioned Contribution: It is hoped that the results of this study can be used as a reference for government agencies dealing with fiscal policy and law enforcement to make improvements, especially in terms of taking a more serious look at the potential for corruption from the mismanagement of goods. Keywords: 1. Confiscated Goods 2. Moral Hazard 3. Corruption 4. Public Financial Management