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M. Novailul Abid
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noval@unisnu.ac.id
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+6282147181213
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khairaummah@unisnu.ac.id
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Jalan Taman Siswa, Pekeng, Jl. Kauman, Kab. Jepara, Provinsi Jawa Tengah, 59451
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Khaira Ummah: Jurnal Pengabdian Kepada Masyarakat
Published by Universitas Islam Nahdlatul Ulama Jepara
ISSN : -     EISSN : 29629934     DOI : https://doi.org/10.34001/khairaummah
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences
Criteria for publication in Jurnal Pengabdian Kepada Masyarakat Khaira Ummah are novelty, quality, and general interest in the results of community service programs. This journal is a journal that contains the results of community service in the Field of Economic Development, Poverty Alleviation, Entrepreneurship, Appropriate Technology and Culture.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 52 Documents
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Transformation of Financial Governance in Savings and Loan Cooperatives through the Implementation of the Financial Accounting Standard for Private Entities Irfan Zamzam; Kasim Sinen; Ismul Aksan; Gregorius Jeandry; Nurdin Nurdin
Jurnal Pengabdian kepada Masyarakat Khaira Ummah Vol. 4 No. 02 (2025): Khaira Ummah Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Islam Nahdlatul Ulama Jepara

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Abstract

The enactment of the Financial Accounting Standards for Private Entities (SAK EP), effective from January 1, 2025, requires cooperatives to strengthen their institutional readiness in order to enhance transparent and accountable financial governance. In practice, however, many savings and loan cooperatives continue to face limited accounting literacy, reliance on manual reporting systems, and low adoption of accounting technology. This study aims to analyze the transformation of financial governance at the BOBATO Savings and Loan Cooperative (KSP BOBATO) in Tidore Islands City through the implementation of SAK EP, supported by capacity building for cooperative management and the adoption of simple spreadsheet-based accounting technology. Employing a qualitative descriptive approach with a case study design, data were collected through observation, in-depth interviews, and documentation of financial reports before and after implementation. The findings indicate that the implementation of SAK EP not only improves the technical quality of financial reporting but also encourages changes in financial management behavior, strengthens internal transparency, and reconstructs members’ trust in the cooperative. These results underscore that SAK EP functions as a transformational instrument of financial governance rather than merely a tool for regulatory compliance, particularly for locally based savings and loan cooperatives.
Assistance for Optimizing Waste Management at the Pager 3R Waste Facility, Menawan Village, Gebog District, Kudus Regency Dina Aulia Zahra
Jurnal Pengabdian kepada Masyarakat Khaira Ummah Vol. 4 No. 02 (2025): Khaira Ummah Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Islam Nahdlatul Ulama Jepara

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Abstract

The waste problem is a crucial issue facing almost all regions in Indonesia, including at the village level. The establishment of 3R Waste Management Sites (TPS 3R) at the village level is highly strategic. With this facility, waste can be managed decentralized, and provides opportunities for the community to actively participate in waste management. The TPS 3R not only functions as a processing site, but also as a center for education and communityempowerment regarding responsible waste management. Therefore, the implementation of TPS 3R-based waste management in villages is a non-negotiable urgency. This is a concrete step towards a clean, healthy, independent, and sustainable village. The purpose of the activities at the Pager Bumi 3R Waste Management Site is to realize a Charming Village in managing waste sustainably, reducing waste volume, processing organic matter intoeconomically valuable SNI compost, while simultaneously educating the community to be more environmentally conscious, thus becoming a model for effective and inspiring environmental management for other villages. The method used is a program implemented sequentially starting from socialization and provision of facilities, waste collection with recording and reward "Charming Green Points", sorting organic-inorganic-residue, compostprocessing and inorganic sales, marketing, to periodic monitoring and evaluation for continuous improvement.

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