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All Journal International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan
Doli
Universitas Malikussaleh
Religion Humanities Economics, Econometrics & Finance Energy Social Sciences Other

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Mustahik Economic Transformation Through The Distribution Of Productive Zakat Funds And Business Assistance Programs At Baitul Mal Aceh Damanhur; Mukhlis Muhammad Nur; T. Saifullah; Doli
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol. 10 No. 1 (2026): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : Institut Agama Islam Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v10i1.7788

Abstract

Poverty remains one of the major economic challenges in Indonesia, including in Lhokseumawe City. In Islamic economics, productive zakat serves as an instrument of economic empowerment that can improve the welfare of mustahik through business capital assistance. This study aims to analyze the economic transformation of mustahik through the distribution of productive zakat funds and business mentoring programs implemented by Baitul Mal Kota Lhokseumawe. The study employed a mixed methods approach with a sequential explanatory design. The quantitative phase involved 86 mustahik selected through purposive sampling and analyzed using descriptive statistics and the Wilcoxon Signed Rank Test to examine differences in income before and after receiving productive zakat assistance. The qualitative phase was conducted through in-depth interviews with Baitul Mal officials to explore the implementation of business mentoring programs and the factors affecting mustahik empowerment. The findings reveal that productive zakat significantly increases mustahik income, as indicated by an Asymp. Sig. (2-tailed) value of 0.000 < 0.05. Most respondents experienced improved income and stronger economic capacity after receiving business capital assistance. However, business mentoring programs have not been optimally implemented due to limitations in institutional capacity, human resources, and budget allocation. To address these challenges, Baitul Mal Kota Lhokseumawe has initiated the MEMPHIS Program in collaboration with Islamic Relief to strengthen sustainable economic empowerment through mentoring, financial management training, and business monitoring. This study concludes that productive zakat contributes positively to the economic transformation of mustahik and will achieve greater effectiveness when supported by continuous business mentoring programs.
BUILDING RESILIENT MSMEs: FINANCIAL BOOKKEEPING ASSISTANCE FOR MSMEs IN NORTH ACEH Wahyuddin; Fuadi; Falahuddin; Arliansyah; Muttaqien; Aulia Syuhada; Doli
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 6 No. 2 (2026): July-October 2026
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22270916

Abstract

Financial bookkeeping is an important aspect of MSME management, but many small business owners still have limited knowledge and skills in recording and managing their business finances systematically. This community service activity aims to improve the knowledge and skills of MSME owners and community members in Banda Sakti District, Lhokseumawe City, in conducting simple and systematic financial bookkeeping. The activity was conducted on November 12, 2025, at the Meunasah of the Geuchik Office, Lancang Garam Village, and involved market traders and community members from five villages, namely Lancang Garam, Tumpok Teungoh, Jawa Lama, Hagu Teungoh, and Jawa Baru. The activity used a participatory approach through material presentation, interactive discussion, practical exercises, mentoring, and evaluation. The training materials covered basic financial management, separation of personal and business finances, recording of income and expenses, capital and cash flow, preparation of simple financial statements, and the use of digital bookkeeping tools. The results of the activity showed that participants gained a better understanding of the importance of financial bookkeeping and received practical knowledge for recording business transactions. Participants also demonstrated active participation during the discussion and practical sessions and became more aware of the benefits of systematic bookkeeping for business decision-making, financial planning, and access to business financing. The activity is expected to encourage MSME owners to apply regular financial bookkeeping to support better business management, sustainability, and competitiveness.
Co-Authors Arliansyah Aulia Syuhada Damanhur Falahuddin Fuadi Fuadi Mukhlish Muhammad Nur Muttaqien T. Saifullah Wahyuddin