<![CDATA[Digital acceleration urges zakat management organizations to transform their financial reporting, particularly with the enactment of PSAK 409 of 2024. However, academia faces an acute competency gap among Islamic accounting students due to the dominance of normative theory over computerized system simulations. This Community Service (PKM) activity aims to enhance the practical competence of Islamic Accounting students at UIN Sulthan Thaha Saifuddin Jambi in preparing accurate, Sharia-compliant financial reports using a simple accounting application. The program adopted a structured competency-based training approach across three main stages: initial assessment (pre-test), PSAK 409 conceptual briefing, and guided case simulation (contextual learning) in a computer laboratory, concluding with a final evaluation (post-test).The results demonstrated a highly significant surge in students' technical capacity, evidenced by an increase in the average competence score from 44.0 in the pre-test to 84.2 in the post-test, achieving a classical completeness rate of 87.7%. Critical analysis based on Task-Technology Fit (TTF) Theory confirms that the automated journaling feature in this simple application successfully aligns the complexity of zakat accounting tasks with technology capabilities easily understood by students. Under Institutional Theory, this training strengthens the cognitive-cultural pillar of future accountants to navigate regulatory pressures. Furthermore, from the perspective of Islamic Accountability Theory, it fosters dualistic accountability by ensuring transparent and timely reporting. In conclusion, strengthening cognitive capacities through applied technology media effectively accelerates graduates' employability while preparing future amil resources to uphold substantive Islamic public accountability.]]>
Copyrights © 2026
