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All Journal Tanmiyah Impact: Islamic Economics & Business Service Journal Hikmah Studies
Fatimah Azzahra
Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi
Religion Humanities Other

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Pendampingan Pembukuan Sederhana Untuk Memisahkan Uang Usaha Dan Pribadi Pedagang Kecil Di Jorong Tantaman Fatimah Azzahra; Wikasanti Dwi Rahayu
Tanmiyah Impact: Islamic Economics & Business Service Journal Vol. 2 No. 3 (2026): September 2026
Publisher : Fakultas Ekonomi dan Bisnis Islam

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Abstract

Pedagang kecil sering menggunakan satu sumber kas yang sama untuk membeli persediaan, membayar biaya usaha, dan memenuhi kebutuhan rumah tangga sehingga modal, saldo kas, serta keuntungan usaha sulit diketahui secara tepat. Artikel ini mendeskripsikan pendampingan pembukuan sederhana untuk membantu pedagang kecil memisahkan uang usaha dan uang pribadi. Kegiatan dilaksanakan pada 1 Juni 2026 di Jorong Tantaman, Nagari III Koto Silungkang, Kecamatan Palembayan, dengan tiga orang pedagang kecil sebagai peserta. Pendekatan yang digunakan berupa pelatihan dan pendampingan partisipatif melalui penjelasan kontekstual, demonstrasi buku kas harian, latihan klasifikasi transaksi, penyusunan rekap, dan evaluasi reflektif. Hasil kegiatan menunjukkan bahwa peserta mengikuti pendampingan dengan antusias. Pada tahap awal, peserta sempat mengalami kebingungan karena belum memiliki dasar pembukuan, tetapi melalui penjelasan yang sederhana, contoh transaksi, dan kesempatan bertanya, mereka mampu mengikuti proses pencatatan secara lebih lancar dan memahami perbedaan antara transaksi usaha dan pengeluaran pribadi. Setelah kegiatan, peserta memahami pentingnya pemisahan uang usaha dan uang pribadi sebagai dasar menjaga modal, mengetahui arus kas, dan menghindari penggunaan dana usaha untuk kebutuhan rumah tangga tanpa pencatatan. Luaran kegiatan berupa panduan ringkas yang mencakup penetapan modal awal, pencatatan kas masuk dan kas keluar, penandaan pengambilan pribadi, dan pemeriksaan saldo. Jika diterapkan secara konsisten, pembukuan sederhana ini berpotensi membantu pedagang mengambil keputusan usaha secara lebih tertib, menjaga keberlanjutan modal, dan membangun pengelolaan keuangan yang lebih bertanggung jawab. Pendampingan lanjutan tetap diperlukan untuk menilai konsistensi penerapan dalam jangka waktu yang lebih panjang.
Tadharru’ Dalam Al-Qur’An: Kajian Tafsir Tematik Perspektif Sayyid Quthb Dalam Tafsir Fi Zhilalil Qur’An dan Relevansinya Terhadap Tantangan Spritual Umat Islam Kontemporer Fatimah Azzahra; Zulhamdani
Hikmah Studies : Journal of Religion, Narrative, and Thought Vol. 1 No. 4 (2026): December 2026
Publisher : Hikmah Studies : Journal of Religion, Narrative, and Thought

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Humans are influenced by contemporary materialism and individualism, which drive them to demonstrate their own power. Consequently, humility in worship and their dependence on Allah declines. Since tadharru' emphasizes humility and total submission to Allah, it becomes a pressing spiritual teaching in this context, especially when facing trials and difficulties in life. Within the framework of tazkiyatun nafsi, the word tadharru’ is often associated with the words tawadhu’, khusyu’, and khudu’, but it is often understood generally and equated with these concepts. However, tadharru’ has a specific emphasis. Therefore, for the concept of tadharru to be correctly understood and proportionately placed in Islamic spirituality, a deeper study is required. This research is a qualitative library research. The results of the discussion show that the word "tadharru" is mentioned six times in the Qur'an. Sayyid Qutb divides his understanding of tadharru' into two main aspects. The first is as a manner and attitude for praying to Allah pleasingly, which is shown in humility, surrender, and prayers offered gently due to the awareness of His closeness. The second aspect is as a spiritual way to draw closer to Allah, especially when facing calamities. In dealing with the challenges faced by Muslims today, Sayyid Qutb's idea of tadharru can be seen as a remedy for pride and arrogance amidst a culture of showing off; as an ethical basis for responding to calamities with patience and surrender without blaming fate; and as an ethical foundation for responding to disasters with patience and surrender without blaming fate. and as a foundation for mental and spiritual resilience so that humans do not fall into despair when facing the pressures of life.
Co-Authors Wikasanti Dwi Rahayu Zulhamdani