This study aims to determine the accounting practices of zakat management in zakat management bodies. Descriptive qualitative was chosen to explain zakat management accounting with trust metaphor. The National Amil Zakat Agency (BAZNAS) of Makassar City and Wahdah Inspirasi Zakat (WIZ) of Jeneponto Regency were selected as research objects. The results showed that the accounting for the management of the Makassar City National Amil Zakat Agency and Wahdah Inspirasi Islamiyah Jeneponto Regency was a process of collecting, distributing, and utilizing zakat which was carried out with the characteristics of trust. To increase public trust, amil must apply a trustful approach in recognizing, measuring, disclosing, and presenting zakat received from muzakki. Abstrak This study aims to determine the accounting practices of zakat management in zakat management bodies. Descriptive qualitative was chosen to explain zakat management accounting with trust metaphor. The National Amil Zakat Agency (BAZNAS) of Makassar City and Wahdah Inspirasi Zakat (WIZ) of Jeneponto Regency were selected as research objects. The results showed that the accounting for the management of the Makassar City National Amil Zakat Agency and Wahdah Inspirasi Islamiyah Jeneponto Regency was a process of collecting, distributing, and utilizing zakat which was carried out with the characteristics of trust. To increase public trust, amil must apply a trustful approach in recognizing, measuring, disclosing, and presenting zakat received from muzakki.

The purpose of this study is to explore the impact of earnings per share (EPS) and dividends per share (DPS) on the value of the company on the Indonesian stock exchange for the period 2014-2017. This study uses data from 6 food industry companies listed on the Indonesian Stock Exchange to examine the impact of these variables. Multiple regression models are used to determine the effect of earning per share and dividend per share. The results of the research show that earnings per share separately have a significant and positive impact on company value. However, the dividend per share does not substantially affect the value of the company. The findings of this research also found that firm value is affected simultaneously by EPS and DPS. The study concludes that investors can use Earnings per Share as the basis for making investment decisions, particularly on the Indonesian Stock Exchange for companies in the food industry. In practical terms, the implications of this research indicate that the management of companies listed on the Stock Exchange must formulate a dividend policy and develop a company strategy aimed at internal and external factors in order to increase the value of the company.

Tujuan kegiatan pengabdian adalah untuk meningkatkan kemampuan pemuda Muhammadiyah dalam mengembangkan pertanian melalui hidroponik sayuran sederhana sehingga menghasilkan sayuran yang sehat dan meningkatkan perekonomian dalam kebutuhan sehari-hari. Metode pelaksanaan yaitu sosialisasi, pelatihan, praktek dan pendampingan dengan mitra pemuda Muhammadiyah RT. 2/RW. 14 Kelurahan Kassi-Kassi Kecamatan Rappocini sebanyak 8 orang. Hasil yang dicapai yaitu terbentuknya aktifitas bertanam hidroponik yang memanfaatkan lahan sempit, pahamnya bertanam sayuran dengan teknik hidroponik, pahamnya manajemen pemasaran, meningkatnya pengetahuan bertanam dengan teknik hidroponik yang baik, meningkatnya kesejahteraan masyarakat di masa pandemi covid 19. Tindak lanjut dari kegiatan ini dilakukan melalui kegiatan pembuatan hidroponik sederhana dengan lebih banyak yang disesuaikan dengan kemajuan IPTEKS dan desain yang lebih menarik dan pemuda Muhammadiyah menjadi lebih semangat dalam belajar dan berpikir kreatif.

The purpose of the study is to determine the impression / influence of students' knowledge on the decision to become a customer of Islamic banks. This study uses a quantitative descriptive study with pourposiive samples of 50 VII semester students of the Department of Development Economics, Faculty of Economics and Business, Muhammadiyah University, Makassar. Data collection techniques are observation and questionnaires while data analysis techniques are using simple linear regression analysis. The results showed that students' knowledge had a positive and significant effect on the decision to become a customer of a Sharia Bank.

Background: Latar belakang dilakukan kegiatan PKM adalah rendahnya pemahaman pembuatan laporaan keuangan yang baik dan benar serta pengelolaan laporan keuangan yang belum optimal. Tujuan kegiatan yaitu agar pelaku wirausaha dapat menyusun laporan keuangan yang baik dan benar yang dapat menjadikan usahanya lebih berkembang dan lebih maju sehingga pendapatannya meningkat. Metode: Pada pengabdian tersebut, tim telah melaksanakan pembelajaran pembukuan bagi mitra Wirausaha Student Mall Universitas Muhammadiyah Makassar dengan jumlah peserta sebanyak 10 orang dengan metode pelaksanaan yaitu pelatihan, dan pendampingan pembuatan laporan keuangan. Hasil: Hasil kegiatan yaitu meningkatnya pengetahuan serta keterampilan wirausaha dalam membuat pembukuan sederhana yang baik dan benar. Kesimpulan: Dengan melalui pembelajaran pembukuan maka pengetahuan pelaku wirausaha meningkat dalam hal pembuatan laporan keuangan sehingga motivasinya meningkat dalam bekerja untuk memperoleh pendapatan yang maksimal.