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

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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.
Co-Authors Anwar Sadat, Wawan Muhit, Mugni