Azizatul Fitriyah
University of Nurul Jadid

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Pelatihan Pencatatan Laporan Keuangan untuk Meningkatkan Transparansi Keuangan Pondok Pesantren Nurul Jadid Azizatul Fitriyah; Fakhri Siddiqi
ALKHIDMAH: Jurnal Pengabdian dan Kemitraan Masyarakat Vol. 4 No. 2 (2026): Jurnal Pengabdian dan Kemitraan Masyarakat (ALKHIDMAH)
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/alkhidmah.v4i2.54

Abstract

Training activities on financial statement recording in Islamic boarding schools are one form of implementation of Field Work Practice (PKL) aimed at assisting pesantren institutions in preparing accurate, transparent, and accountable financial reports. This activity was conducted at BUMPES Nurul Jadid as a pesantren business unit engaged in the economic activities of the santri community. In this program, students played an active role in providing technical assistance for daily transaction recording, cash report preparation, and helping to compile simple financial statements based on basic accounting principles. The results of the study indicate that orderly and systematic financial recording helps pesantren managers control cash flow, prepare accountable financial reports, and increase stakeholder trust. Therefore, improving the financial recording system is an essential requirement for realizing professional and sustainable pesantren governance.
Perubahan Interaksi Konsumen dan Pedagang Pasar Tradisional pada Era Digital Azizatul Fitriyah; Rizki Febri Eka Pradani
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 3 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/tbm19789

Abstract

Digitalization has brought significant transformations to the interaction patterns between consumers and traditional market merchants, triggering a shift from conventional face-to-face meetings toward a combination of direct and digital-based communication such as social media and instant messaging applications. This phenomenon in Sukosari Market, Bondowoso demonstrates that technology utilization accelerates the processes of promotion, communication, and non-cash transactions, thereby increasing trade efficiency without eliminating the core social values that characterize traditional markets. Through a descriptive qualitative approach, it is revealed that merchants adapt by utilizing digital devices to retain customers, while consumers benefit from flexible access to price information and stock availability. Nevertheless, challenges such as low digital literacy and limited technological devices are still faced by some senior merchants. Personal relationships, emotional closeness, and the bargaining tradition are maintained as foundations that preserve the existence of traditional markets amidst the currents of modernization. The integration between digital technological advancements and social relationships proves that digitalization is not merely a substitute, but a complementary means that reinforces the sustainability of modern economic interaction spaces.