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All Journal Jurnal Istimā, Jurnal Pengabdian kepada Masyarakat: Inklusi Sosial dan Pemberdayaan Masyarakat
Muhit, Mugni
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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PELATIHAN PENDEKATAN INTERDISIPLINER BAGI GURU PAI DALAM MENJAWAB ISU KONTEMPORER Nuriklima, Lina; Muhit, Mugni
Jurnal Istimā Vol 2 No 1 (2025): Jurnal Istimā - Jurnal Pengabdian kepada Masyarakat: Inklusi Sosial dan Pemberday
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) – Sekolah Tinggi Agama Islam (STAI) Pelita Nusa Bandung Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61612/jpkm.v2i1.248

Abstract

This community service program was implemented in response to the challenges faced by Islamic Education Teachers (PAI) at SDN 01 Sukajadi. The main challenge was the difficulty in providing comprehensive answers to students' questions about contemporary issues, such as radicalism, gender equality, and the environment. To overcome this, the activity was designed with the main objective of improving the capacity of teachers in applying an interdisciplinary approach through intensive training. The method used was a participatory workshop, designed with an andragogical approach to meet the learning needs of adults. This activity was carried out in two sessions, on October 13 and 22, 2025. The evaluation results showed significant achievements, with an 85% increase in participants' understanding of the concept of an interdisciplinary approach. In practical terms, 90% of participants were also declared capable of developing integrated learning plans. Another success was the development of 15 innovative learning modules that integrate Islamic values with social sciences and science. Based on these achievements, it can be concluded that this interdisciplinary approach training has proven effective in improving the competence of PAI teachers. This increase in competence enables them to respond to contemporary educational challenges more contextually and comprehensively, thereby enriching the quality of learning in schools.
PENDAMPINGAN AKUNTABILITAS KINERJA KEUANGAN DAN OPERASIONAL PD. BELEDAG DUA PUTRA DALAM PENINGKATAN EFISIENSI USAHA BERBASIS UMKM DI KABUPATEN CIAMIS Riani, Susi; Muhit, Mugni; Anwar Sadat, Wawan
Jurnal Istimā Vol 2 No 2 (2025): Jurnal Istimā - Jurnal Pengabdian kepada Masyarakat: Inklusi Sosial dan Pemberday
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) – Sekolah Tinggi Agama Islam (STAI) Pelita Nusa Bandung Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61612/jpkm.v2i2.241

Abstract

This service activity aims to increase the accountability and efficiency of PD's business. Beledag Dua Putra through financial and operational performance evaluation assistance. Assistance is carried out with a qualitative descriptive approach through financial statement analysis and field observation during June 2025. Activities include identification of cost structures, calculation of profit margins, as well as observation of production processes and marketing strategies. The results of the activity showed that PD. Beledag Dua Putra has a total turnover of IDR 49,390,050, with a profit margin of IDR 10,544,000 and a total expenditure of IDR 39,944,800. Although the business still shows a net profit, high operating expenses are the main obstacle in maintaining profitability. Through this assistance, business actors gain a better understanding of financial management, production cost efficiency, and digital-based sales increase strategies. This activity is expected to strengthen the competitiveness of local MSMEs through more accountable and sustainable business practices.
PENDAMPINGAN AKUNTANSI ZAKAT HARTA (AL-MAAL) Riani, Susi; Muhit, Mugni
Jurnal Istimā Vol 2 No 3 (2025): Jurnal Istimā - Jurnal Pengabdian kepada Masyarakat: Inklusi Sosial dan Pemberday
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) – Sekolah Tinggi Agama Islam (STAI) Pelita Nusa Bandung Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61612/jpkm.v2i3.242

Abstract

The mentoring program on Zakat Wealth Accounting (al-maal) was conducted in response to the low level of public understanding regarding the calculation, recording, and distribution of zakat in accordance with Islamic jurisprudence and accounting standards, despite the high potential of zakat collection in Indonesia. This program aimed to improve zakat literacy by introducing the concepts of nisab, haul, zakat rates, and the practical calculation of various types of zakat able assets, including gold, silver, cash, business assets, agriculture, and livestock. The method employed involved socialization, calculation simulations, and hands-on practice in preparing zakat financial reports. The results indicate a significant increase in participants' skills in determining zakat obligations accurately, applying simple accounting records, and distributing zakat in a more accountable and measurable manner. This activity demonstrates that strengthening Zakat accounting capacity positively contributes to Zakat awareness and supports the optimization of zakat funds as an instrument of socio-economic empowerment. Therefore, this mentoring program is recommended to be continued in a sustainable manner and further developed through digital-based learning models to expand its impact and benefits.
SOSIALISASI FIQH ZAKAT MĀL: ZAKAT EMAS-PERAK, PERDAGANGAN, PERTANIAN DAN PETERNAKAN Lavenia, Sandra; Muhit, Mugni
Jurnal Istimā Vol 2 No 3 (2025): Jurnal Istimā - Jurnal Pengabdian kepada Masyarakat: Inklusi Sosial dan Pemberday
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) – Sekolah Tinggi Agama Islam (STAI) Pelita Nusa Bandung Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61612/jpkm.v2i3.243

Abstract

Zakat māl is an Islamic obligation that carries both spiritual and social functions in wealth distribution, yet public literacy and implementation remain relatively low. This study aims to provide a systematic understanding of the types of zakat māl along with their nisab, haul, and required rates to support proper application based on Islamic law. The research uses a descriptive qualitative method through a literature review of classical fiqh references and relevant academic studies. The findings indicate that zakat māl includes zakat on gold, silver, trade, agriculture, and livestock. Zakat on gold, silver and trade is imposed at 2.5% after reaching nisab and haul, agricultural zakat ranges from 5–10% depending on the irrigation method, while livestock zakat follows specific nisab and quantity standards. Adequate understanding of these guidelines may improve muzakki compliance and strengthen the role of zakat as an instrument for poverty reduction and economic empowerment.
Co-Authors Anwar Sadat, Wawan Lavenia, Sandra Nuriklima, Lina Riani, Susi