Increasing the Capacity of Zakat Managers Through Zakat Accounting Training Towards Public Accountability in the City of Lhokseumawe

Abstract

The goal to be achieved in this PKM is to increase the capacity of the Lhokseumawe City Zakat management in presenting ZIS fund management reports based on PSAK 109 in a transparent and accountable manner, so that the reports presented can be understood by muzzaki and practitioners and academics can be used as a reliable source of public information. . The method used to improve understanding of ZIS accounting based on PSAK 109 is participatory-based learning. Participatory is meant to be learning activities and direct learning of active involvement in the process of a particular program or activity in various stages starting from involvement in planning, implementing, monitoring and evaluating programs/activities by the PKM team and partners. At the end of the PKM program, partners are expected to be able to carry out accounting processes starting from recognition, measurement, recording and presentation as well as financial reporting in accordance with PSAK 109 accounting standards regarding generally accepted accounting for zakat, infaq, and alms.

The Influence of Transformational Leadership Style and Organizational Culture on Employee Performance Mediated Job Satisfaction on Cv Sukinem Baja Industry

“…According to Robert Kreitner and Angelo Kunicki in Sopiah ( 2008) (Muis et al, 2018), organizational culture impacts performance. Whereas an excellent corporate culture affects improving performance, according to (Fuadi et al, 2019) and Gultom (2014) (Muis et al, 2018), organizational culture has a positive and significant effect on employee performance.…”