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All Journal Journal of Entrepreneurship and Community Innovations
Mutiara Lista
Faculty Of Economic and Business, YARSI University, Jakarta
Humanities Economics, Econometrics & Finance

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Pemberdayaan Ekonomi Jamaah melalui Penguatan Tata Kelola dan Akuntansi Koperasi Syariah: Pemberdayaan Ekonomi Jamaah melalui Penguatan Tata Kelola dan Akuntansi Koperasi Syariah Hesty Juni Tambuati Subing; Rini Hidayati; Nida Nadya Hasan; Mutiara Lista
Journal of Entrepreneurship and Community Innovations Vol 5 No 1 (2026): August 2026
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jeci.v5i1.511

Abstract

The Darul Falah Majelis Taklim Cooperative in Pamulang Barat, South Tangerang, was established in January 2026 to support the economic empowerment of jamaah through community-based business activities. However, the cooperative faced several capacity constraints, including limited Islamic financial literacy, limited institutional management experience, and inadequate skills in standardized financial recording and reporting. This community service program aimed to strengthen the capacity of cooperative managers through training in cooperative governance, Islamic business ethics, and basic sharia financial accounting. The program adopted a participatory and contextual community empowerment approach consisting of needs assessment, preparation, training and technical assistance, monitoring and evaluation, and sustainability planning. Forty-five participants were involved in the program. Program effectiveness was assessed by comparing pre-test and post-test scores, complemented by observation and practical simulation. The average participant score increased from 44.00% before the intervention to 95.56% after the intervention, representing an increase of 51.56 percentage points. The results indicate that practice-oriented training and direct mentoring substantially improved participants’ understanding of cooperative governance and financial recording. The program also established a foundation for more transparent and accountable cooperative management. Future assistance should focus on digital financial recording, periodic monitoring, and institutional strengthening to maintain the benefits of the intervention.
Co-Authors Hesty Juni Tambuati Subing Nida Nadya Hasan Rini Hidayati