{"id":"https://openalex.org/W4392363034","doi":"https://doi.org/10.22219/jcse.v5i1.29601","title":"Assistance in preparing financial reports for houses of worship with ISAK 35 standards in Sorong","display_name":"Assistance in preparing financial reports for houses of worship with ISAK 35 standards in Sorong","publication_year":2024,"publication_date":"2024-02-27","ids":{"openalex":"https://openalex.org/W4392363034","doi":"https://doi.org/10.22219/jcse.v5i1.29601"},"language":"en","primary_location":{"id":"doi:10.22219/jcse.v5i1.29601","doi":"https://doi.org/10.22219/jcse.v5i1.29601","is_oa":true,"landing_page_url":"http://dx.doi.org/10.22219/jcse.v5i1.29601","pdf_url":"https://ejournal.umm.ac.id/index.php/jcse/article/download/29601/14206","source":{"id":"https://openalex.org/S4210196047","display_name":"Journal of Community Service and Empowerment","issn_l":"2722-4244","issn":["2722-4244","2722-5291"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310314900","host_organization_name":"Universitas Muhammadiyah Semarang","host_organization_lineage":["https://openalex.org/P4310314900"],"host_organization_lineage_names":["Universitas Muhammadiyah Semarang"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Community Service and Empowerment","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ejournal.umm.ac.id/index.php/jcse/article/download/29601/14206","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"M. Munzir","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405259777","display_name":"Universitas Pendidikan Muhammadiyah Sorong","ror":"https://ror.org/02pn4f312","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405259777"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"M. Munzir","raw_affiliation_strings":["Department of Accounting, Faculty of Business Economics and Humanities, Universitas Pendidikan Muhammadiyah Sorong, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Faculty of Business Economics and Humanities, Universitas Pendidikan Muhammadiyah Sorong, Indonesia","institution_ids":["https://openalex.org/I4405259777"]}]},{"author_position":"middle","author":{"id":null,"display_name":"Z. Zulkifli","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210121060","display_name":"Universitas Muhamadiyah Sorong","ror":"https://ror.org/02sfa0g63","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210121060"]},{"id":"https://openalex.org/I4405259777","display_name":"Universitas Pendidikan Muhammadiyah Sorong","ror":"https://ror.org/02pn4f312","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405259777"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Z. Zulkifli","raw_affiliation_strings":["Department of Digital Business, Faculty of Business Economics and Humanities, Universitas Pendidikan Muhammadiyah Sorong, Indonesia","Department of Islamic Religious Education, Faculty of Islamic Religion, Universitas Pendidikan Muhammadiyah Sorong, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Digital Business, Faculty of Business Economics and Humanities, Universitas Pendidikan Muhammadiyah Sorong, Indonesia","institution_ids":["https://openalex.org/I4210121060","https://openalex.org/I4405259777"]},{"raw_affiliation_string":"Department of Islamic Religious Education, Faculty of Islamic Religion, Universitas Pendidikan Muhammadiyah Sorong, Indonesia","institution_ids":["https://openalex.org/I4405259777"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5094045340","display_name":"S. Sabaria","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210121060","display_name":"Universitas Muhamadiyah Sorong","ror":"https://ror.org/02sfa0g63","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210121060"]},{"id":"https://openalex.org/I4405259777","display_name":"Universitas Pendidikan Muhammadiyah Sorong","ror":"https://ror.org/02pn4f312","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405259777"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"S. Sabaria","raw_affiliation_strings":["Department of Digital Business, Faculty of Business Economics and Humanities, Universitas Pendidikan Muhammadiyah Sorong, Indonesia","Department of Islamic Religious Education, Faculty of Islamic Religion, Universitas Pendidikan Muhammadiyah Sorong, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Digital Business, Faculty of Business Economics and Humanities, Universitas Pendidikan Muhammadiyah Sorong, Indonesia","institution_ids":["https://openalex.org/I4210121060","https://openalex.org/I4405259777"]},{"raw_affiliation_string":"Department of Islamic Religious Education, Faculty of Islamic Religion, Universitas Pendidikan Muhammadiyah Sorong, Indonesia","institution_ids":["https://openalex.org/I4405259777"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5092884254","display_name":"Risky Febri Wanda","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405259777","display_name":"Universitas Pendidikan Muhammadiyah Sorong","ror":"https://ror.org/02pn4f312","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405259777"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Risky Febri Wanda","raw_affiliation_strings":["Department of Accounting, Faculty of Business Economics and Humanities, Universitas Pendidikan Muhammadiyah Sorong, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Faculty of Business Economics and Humanities, Universitas Pendidikan Muhammadiyah Sorong, Indonesia","institution_ids":["https://openalex.org/I4405259777"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5094017042","display_name":"Anetha Way","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405259777","display_name":"Universitas Pendidikan Muhammadiyah Sorong","ror":"https://ror.org/02pn4f312","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405259777"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Anetha Way","raw_affiliation_strings":["Department of Accounting, Faculty of Business Economics and Humanities, Universitas Pendidikan Muhammadiyah Sorong, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Faculty of Business Economics and Humanities, Universitas Pendidikan Muhammadiyah Sorong, Indonesia","institution_ids":["https://openalex.org/I4405259777"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5094045341","display_name":"Pinkan Olivia Marchivanalia","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210121060","display_name":"Universitas Muhamadiyah Sorong","ror":"https://ror.org/02sfa0g63","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210121060"]},{"id":"https://openalex.org/I4405259777","display_name":"Universitas Pendidikan Muhammadiyah Sorong","ror":"https://ror.org/02pn4f312","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405259777"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Pinkan Olivia Marchivanalia","raw_affiliation_strings":["Department of Digital Business, Faculty of Business Economics and Humanities, Universitas Pendidikan Muhammadiyah Sorong, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Digital Business, Faculty of Business Economics and Humanities, Universitas Pendidikan Muhammadiyah Sorong, Indonesia","institution_ids":["https://openalex.org/I4210121060","https://openalex.org/I4405259777"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":4.9831,"has_fulltext":true,"cited_by_count":10,"citation_normalized_percentile":{"value":0.95373625,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":98},"biblio":{"volume":"5","issue":"1","first_page":"147","last_page":"154"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.7182999849319458,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.7182999849319458,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.10740000009536743,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.10639999806880951,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.8600000143051147},{"id":"https://openalex.org/keywords/religious-buildings","display_name":"religious buildings","score":0.8619999885559082},{"id":"https://openalex.org/keywords/religious-organizations","display_name":"religious organizations","score":0.46799999475479126},{"id":"https://openalex.org/keywords/bookkeeping","display_name":"bookkeeping","score":0.7329999804496765},{"id":"https://openalex.org/keywords/manual-bookkeeping","display_name":"manual bookkeeping","score":0.6840000152587891},{"id":"https://openalex.org/keywords/financial-accountability","display_name":"financial accountability","score":0.5360000133514404},{"id":"https://openalex.org/keywords/investment-management","display_name":"investment management","score":0.5820000171661377},{"id":"https://openalex.org/keywords/sorong-city","display_name":"Sorong City","score":0.574999988079071},{"id":"https://openalex.org/keywords/community-service","display_name":"community service","score":0.6389999985694885}],"concepts":[{"id":"https://openalex.org/C2777222677","wikidata":"https://www.wikidata.org/wiki/Q2514663","display_name":"Worship","level":2,"score":0.676141619682312},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4820359945297241},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.4155636727809906},{"id":"https://openalex.org/C112698675","wikidata":"https://www.wikidata.org/wiki/Q37038","display_name":"Advertising","level":1,"score":0.4108924865722656},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.40161263942718506},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.22665822505950928},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.09277865290641785}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.22219/jcse.v5i1.29601","doi":"https://doi.org/10.22219/jcse.v5i1.29601","is_oa":true,"landing_page_url":"http://dx.doi.org/10.22219/jcse.v5i1.29601","pdf_url":"https://ejournal.umm.ac.id/index.php/jcse/article/download/29601/14206","source":{"id":"https://openalex.org/S4210196047","display_name":"Journal of Community Service and Empowerment","issn_l":"2722-4244","issn":["2722-4244","2722-5291"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310314900","host_organization_name":"Universitas Muhammadiyah Semarang","host_organization_lineage":["https://openalex.org/P4310314900"],"host_organization_lineage_names":["Universitas Muhammadiyah Semarang"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Community Service and Empowerment","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:6642aac1a4a64e9593ded6631268e100","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/6642aac1a4a64e9593ded6631268e100","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Journal of Community Service and Empowerment, Vol 5, Iss 1 (2024)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.22219/jcse.v5i1.29601","doi":"https://doi.org/10.22219/jcse.v5i1.29601","is_oa":true,"landing_page_url":"http://dx.doi.org/10.22219/jcse.v5i1.29601","pdf_url":"https://ejournal.umm.ac.id/index.php/jcse/article/download/29601/14206","source":{"id":"https://openalex.org/S4210196047","display_name":"Journal of Community Service and Empowerment","issn_l":"2722-4244","issn":["2722-4244","2722-5291"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310314900","host_organization_name":"Universitas Muhammadiyah Semarang","host_organization_lineage":["https://openalex.org/P4310314900"],"host_organization_lineage_names":["Universitas Muhammadiyah Semarang"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Community Service and Empowerment","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4392363034.pdf","grobid_xml":"https://content.openalex.org/works/W4392363034.grobid-xml"},"referenced_works_count":40,"referenced_works":["https://openalex.org/W1525760076","https://openalex.org/W1526786123","https://openalex.org/W1581217669","https://openalex.org/W2078422528","https://openalex.org/W2221033982","https://openalex.org/W2588889728","https://openalex.org/W2768990014","https://openalex.org/W2885321659","https://openalex.org/W2895323380","https://openalex.org/W2901048659","https://openalex.org/W2904263088","https://openalex.org/W2920848700","https://openalex.org/W2925002872","https://openalex.org/W2970148118","https://openalex.org/W2995220733","https://openalex.org/W3127056414","https://openalex.org/W3132169857","https://openalex.org/W3156880296","https://openalex.org/W3182815047","https://openalex.org/W4210723447","https://openalex.org/W4210905307","https://openalex.org/W4211006595","https://openalex.org/W4249974948","https://openalex.org/W4281744302","https://openalex.org/W4283368690","https://openalex.org/W4285683869","https://openalex.org/W4285725783","https://openalex.org/W4289713816","https://openalex.org/W4292058922","https://openalex.org/W4296474771","https://openalex.org/W4312088693","https://openalex.org/W4323792231","https://openalex.org/W4361003398","https://openalex.org/W4361272499","https://openalex.org/W4366224096","https://openalex.org/W4378388130","https://openalex.org/W4384693636","https://openalex.org/W4389459868","https://openalex.org/W4393191516","https://openalex.org/W4400800328"],"related_works":["https://openalex.org/W7218928125","https://openalex.org/W4408081630","https://openalex.org/W4200518517","https://openalex.org/W4361003398","https://openalex.org/W4413992509","https://openalex.org/W4313487187","https://openalex.org/W4408598557","https://openalex.org/W7092568168","https://openalex.org/W4320504820","https://openalex.org/W7154041249"],"abstract_inverted_index":{"Houses":[0],"of":[1,34,43,69,86,94,96,115,127,148,154,157,203],"worship":[2,35,97],"in":[3,28,74,82,108,165,167,176,189],"Sorong":[4,75],"City":[5],"have":[6],"not":[7],"recorded":[8],"financial":[9,30,149,169,178,204],"reports":[10,31,150,205],"according":[11],"to":[12,25,174,199],"standards":[13],"and":[14,63,101,103,117,141,151,159,192,197,206],"carry":[15],"out":[16,49],"bookkeeping":[17],"using":[18,124],"manual":[19],"recording.":[20],"Therefore,":[21],"this":[22],"activity":[23],"aims":[24],"provide":[26,138],"assistance":[27,166],"preparing":[29,168,177],"for":[32,143],"places":[33,95],"with":[36],"the":[37,45,59,70,113,121,146,155,180,186],"ISAK":[38],"35":[39],"standard.":[40],"The":[41],"method":[42],"implementing":[44,60,134],"service":[46,122,136],"is":[47,195],"carried":[48],"by":[50,54,120,201],"giving":[51],"presentations":[52],"accompanied":[53],"direct":[55],"interactive":[56],"discussions":[57,184],"between":[58],"lecturer":[61],"team":[62,123],"participants":[64,144,181],"who":[65,106],"come":[66],"from":[67,172],"members":[68],"Religious":[71],"Communication":[72],"Forum":[73],"City.":[76],"There":[77],"are":[78],"30":[79],"partners":[80,105],"involved":[81],"community":[83,135],"service,":[84],"consisting":[85],"2":[87],"students,":[88],"3":[89],"lecturers,":[90],"5":[91,104],"administrators":[92],"each":[93],"(churches,":[98],"temples,":[99],"mosques":[100],"monasteries)":[102],"assist":[107],"broadcasting":[109],"worship.":[110],"Based":[111],"on":[112],"results":[114],"observations":[116],"interviews":[118],"conducted":[119],"random":[125],"sampling":[126],"participants,":[128],"it":[129],"can":[130,137],"be":[131],"concluded":[132],"that":[133,194],"new":[139],"insights":[140],"knowledge":[142],"regarding":[145,185],"preparation":[147],"an":[152],"understanding":[153],"importance":[156],"accurate":[158],"accountable":[160],"reports.":[161],"By":[162],"taking":[163],"part":[164],"reports,":[170,179],"apart":[171],"listening":[173],"explanations":[175],"also":[182],"held":[183],"obstacles":[187],"faced":[188],"managing":[190],"funds":[191],"reporting":[193],"appropriate":[196],"easy":[198],"understand":[200],"users":[202],"technology.":[207]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":6},{"year":2024,"cited_by_count":2}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2024-03-05T00:00:00"}
