<![CDATA[This community service program focuses on implementing a cash flow recording system in the kompolan tradition in Guluk-Guluk Timur Hamlet, Sumenep Regency. The kompolan tradition is a social practice of the Madurese community that emphasizes the values of mutual cooperation and religiosity. Members gather regularly for religious activities while also collecting joint funds that are used for social purposes, such as charity, building worship facilities, or other community activities. However, the current financial recording is still conducted manually in a simple and unstructured manner. This condition poses risks of data loss, inaccuracies, and a lack of transparency in financial management. Through this program, a more organized cash flow recording system is introduced, adopting the principles of Islamic accounting. The method applied is Participatory Action Research (PAR), which directly involves the community from problem identification and needs mapping to implementation and evaluation. The service is delivered by providing training for kompolan administrators on simple, clear, and easy-to-understand cash flow recording techniques. It is expected that the implementation of this system will improve transparency and accountability in managing the financial activities of the kompolan. In the future, the program can be further developed by providing a simple digital application to make the cash flow recording process more effective, efficient, and accessible to both administrators and community members.]]>
