JMM (Jurnal Masyarakat Mandiri)
Vol 9, No 3 (2025): Juni

PENGELOLAAN KEUANGAN SYARIAH DALAM UMKM: MEMBANGUN KEBERLANJUTAN DAN BERKAH

Laili, Sasmita Nurvinda (Unknown)
Siswantini, Tri (Unknown)
HS, Sufyati (Unknown)
Mulyantini, Sri (Unknown)
Widodo, Purwanto (Unknown)



Article Info

Publish Date
03 Jun 2025

Abstract

Abstrak: Penguatan literasi laporan keuangan syariah sangat penting untuk mendukung pertumbuhan dan keberlanjutan UMKM. Pelaku UMKM di Sahabat UMKM Pamulang menghadapi permasalahan minimnya literasi keuangan dan belum memahami pentingnya penyusunan laporan keuangan berbasis syariah. Kegiatan pengabdian ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku usaha dalam menyusun laporan keuangan sederhana sesuai prinsip syariah. Metode yang digunakan adalah pelatihan dan simulasi kepada 15 pelaku usaha. Materi meliputi literasi keuangan syariah, penyusunan laporan laba rugi, neraca, arus kas, dan pencatatan zakat. Evaluasi dilakukan melalui pre-test dan post-test. Hasil menunjukkan adanya peningkatan pemahaman peserta sebesar 87%, serta 80% peserta mampu menyusun laporan keuangan dasar secara mandiri. Kegiatan ini berdampak pada peningkatan softskill dalam pencatatan keuangan serta mendorong praktik usaha berkelanjutan yang lebih etis dan berkah sesuai prinsip syariah.Abstract: Strengthening sharia financial reporting literacy is very important to support the growth and sustainability of MSMEs. MSME actors at Sahabat UMKM Pamulang face the problem of minimal financial literacy and do not yet understand the importance of preparing sharia-based financial reports. This community service activity aims to improve the understanding and skills of business actors in preparing simple financial reports according to sharia principles. The method used is training and simulation for 15 business actors. The material includes sharia financial literacy, preparation of profit and loss reports, balance sheets, cash flow, and zakat recording. Evaluation is carried out through pre-tests and post-tests. The results showed an increase in participant understanding by 87%, and 80% of participants were able to prepare basic financial reports independently. This activity has an impact on improving soft skills in financial recording and encouraging more ethical and blessed sustainable business practices according to sharia principles.

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Journal Info

Abbrev

jmm

Publisher

Subject

Other

Description

JMM (Jurnal Masyarakat Mandiri) is a journal published by the Mathematics Education Departement of Education Faculty of Muhammadiyah University of Mataram. JMM (Jurnal Masyarakat Mandiri) aims to disseminate the results of conceptual thinking and ideas, especially the results of educational research ...