Penguatan tata kelola manajemen keuangan berbasis syari'ah pada Koperasi Paguyuban Pedagang Pasar Induk Wonosobo (KP3IW) - Wildan Yudhanto; Deni Ramdani; Alex Johanes Simamora; Ediet Leo Elvandy; M. Elfan Kaukab (Universitas Muhammadiyah Mataram, 2026)
AbstrakKoperasi Paguyuban Pedagang Pasar Induk Wonosobo (KP3IW) memiliki peran strategis dalam memperkuat akses permodalan dan keberlanjutan usaha pedagang pasar tradisional. Namun, tata kelola manajemen keuangan koperasi masih menghadapi kendala berupa pencatatan yang belum terstandar, lemahnya sistem pengendalian internal, serta belum terintegrasinya prinsip-prinsip syari’ah dalam mekanisme pembiayaan dan pelaporan. Kegiatan pengabdian ini bertujuan untuk memperkuat tata kelola manajemen keuangan berbasis syari’ah guna meningkatkan transparansi, akuntabilitas, dan keberlanjutan kelembagaan koperasi. Mitra sasaran adalah KP3IW dengan 25 peserta yang terdiri atas pengurus, pengawas, dan perwakilan anggota. Metode pelaksanaan meliputi asesmen awal, pelatihan manajemen keuangan syari’ah, workshop penyusunan Standar Operasional Prosedur (SOP) berbasis akad syari’ah, serta pendampingan dan evaluasi. Hasil kegiatan menunjukkan peningkatan pemahaman peserta sebesar 38% (berdasarkan pre-test dan post-test), tersusunnya 1 dokumen SOP keuangan syari’ah, 3 format laporan keuangan terstandar, serta pembentukan mekanisme pengawasan internal berbasis prinsip syari’ah. Secara kualitatif, terjadi peningkatan kesadaran transparansi dan disiplin pencatatan keuangan. Kegiatan ini sejalan dengan pencapaian Sustainable Development Goals (SDGs) tujuan 8 (Pekerjaan Layak dan Pertumbuhan Ekonomi) dan tujuan 16 (Institusi yang Tangguh dan Akuntabel), mendukung agenda RPJMN 2020–2024 dalam penguatan ekonomi kerakyatan dan koperasi, serta selaras dengan Asta Cita dalam memperkuat kemandirian ekonomi berbasis kerakyatan dan nilai-nilai keadilan sosial. Kata kunci: tata kelola koperasi; manajemen keuangan syari’ah; SDGs; RPJMN; asta cita. AbstractThe Cooperative of the Wonosobo Main Market Traders Association (KP3IW) plays a strategic role in strengthening access to capital and ensuring the sustainability of traditional market traders’ businesses. However, its financial management governance still faces several challenges, including non-standardized bookkeeping practices, weak internal control systems, and the limited integration of sharia principles in financing mechanisms and financial reporting. This community engagement program aims to strengthen sharia-based financial management governance in order to enhance transparency, accountability, and institutional sustainability. The target partner was KP3IW, involving 25 participants consisting of board members, supervisors, and representatives of cooperative members. The implementation methods included an initial governance assessment, sharia financial management training, workshops on the preparation of Standard Operating Procedures (SOPs) based on sharia contracts, as well as mentoring and evaluation. The results indicate a 38% increase in participants’ understanding (based on pre-test and post-test results), the development of one sharia-based financial SOP document, three standardized financial reporting formats, and the establishment of an internal monitoring mechanism grounded in sharia principles. Qualitatively, the program improved awareness of transparency and financial recording discipline. This initiative aligns with the Sustainable Development Goals (SDGs), particularly Goal 8 (Decent Work and Economic Growth) and Goal 16 (Peace, Justice, and Strong Institutions), supports the National Medium-Term Development Plan (RPJMN) 2020–2024 in strengthening people-based economic institutions and cooperatives, and is consistent with the Asta Cita agenda in promoting inclusive and socially just economic independence. Keywords: cooperative governance; sharia financial management; SDGs; RPJMN; asta cita.