PENGUATAN LITERASI SMART ACCOUNTING DAN GREEN ACCOUNTING BAGI SANTRI DI YAYASAN DARUL MUTTAQIN MELALUI KOLABORASI INDONESIA-MALAYSIA - Yuni Shara; Debbi Chyntia Ovami; Fismarini Fismarini; Masinta Junaidah; Sari Wulandari (Journal of Community Empowerment, 2026)
ABSTRAKPengabdian ini bertujuan memperkuat literasi smart accounting dan green accounting santri di Yayasan Darul Muttaqin, Deli Serdang. Permasalahan utama yang dihadapi mitra meliputi belum adanya pencatatan keuangan yang rutin pada unit usaha, belum adanya pencatatan dampak lingkungan  seperti volume limbah, efisiensi bahan baku, serta pemakaian air dan listrik serta belum mampunya santri dalam menghitung biaya produksi, menentukan harga jual, maupun mengoperasikan aplikasi digital. Kegiatan dilaksanakan pada 6 Februari 2026 dan dilanjutkan dengan pendampingan intensif, melalui kolaborasi internasional bersama mitra dari Malaysia. Pendekatan yang digunakan bersifat partisipatif, berbasis nilai-nilai Islam, dan berorientasi pada pemberdayaan. Pengumpulan data dilakukan melalui observasi, diskusi refleksi, dan wawancara. Hasil kegiatan menunjukkan bahwa santri telah mampu mengoperasikan aplikasi Google Spreadsheet untuk mencatat pemasukan, pengeluaran, stok, dan arus kas; mengidentifikasi serta mencatat indikator lingkungan meliputi sampah, minyak jelantah, air, dan listrik; mengolah limbah secara produktif; serta menyusun laporan terpadu smart-green accounting. Kolaborasi bersama mitra Malaysia turut memperkaya metode pelaksanaan melalui transfer praktik baik dari pesantren serumpun sekaligus membangun jejaring kemitraan yang berkelanjutan. Sebagai simpulan, penguatan kedua literasi secara simultan terbukti mampu menciptakan kemandirian ekonomi pesantren yang berkelanjutan dan ramah lingkungan.Kata kunci: Smart Accounting; Green Accounting; Literasi Santri; Pesantren Berkelanjutan; Kolaborasi Indonesia-Malaysia ABSTRACTThis community service activity aims to strengthen the literacy of smart accounting and green accounting among santri at Yayasan Darul Muttaqin, Deli Serdang. The main problems faced by the partner institution include the absence of routine financial recording in business units, the lack of environmental impact documentation such as waste volume, raw material efficiency, and water and electricity consumption  as well as the santri's limited ability to calculate production costs, determine selling prices, or operate digital applications. The activity was held on February 6, 2026, followed by intensive mentoring, carried out through international collaboration with a partner from Malaysia. The approach adopted was participatory, grounded in Islamic values, and oriented toward empowerment. Data were collected through observation, reflective discussions, and interviews. The results indicate that the santri were able to operate Google Spreadsheet to record income, expenses, inventory, and cash flow; identify and document environmental indicators including waste, used cooking oil, water, and electricity; productively process waste materials; and compile an integrated smart-green accounting report. Collaboration with the Malaysian partner further enriched the methodology through the transfer of best practices from kindred pesantren, while simultaneously establishing a sustainable partnership network. In conclusion, the simultaneous strengthening of both literacies has proven capable of fostering sustainable and environmentally responsible economic independence for the pesantren.Keywords: Smart Accounting; Green Accounting; Student Literacy; Sustainable Pesantren; Indonesia-Malaysia Collaboration.