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Jurnal Istimā, Jurnal Pengabdian kepada Masyarakat: Inklusi Sosial dan Pemberdayaan Masyarakat
Published by Sekolah Tinggi Agama Islam Pelita Nusa Bandung Barat
ISSN : 30477719     EISSN : 30477719     DOI : https://doi.org/10.61612/jpkm.v1i3
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences
Jurnal Istimā, Jurnal Pengabdian kepada Masyarakat: Inklusi Sosial dan Pemberdayaan Masyarakat, diterbitkan oleh Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) Sekolah Tinggi Agama Islam (STAI) Pelita Nusa Bandung Barat. Jurnal ini, diakses terbuka, ditinjau public, didedikasikan untuk publikasi Pengabdian kepada Masyarakat di ragam lingkup Ekonomi Islam, Manajemen dan Bisnis Syariah (MBS), Lembaga Keuangan Syariah (LKS), Ekonomi dan Manajemen, Akuntansi; Hukum Islam, Hukum Ekonomi Syari’ah (Mu’amalah), Hukum Keluarga Islam; Kepemimpinan di bidang Pendidikan, Manajemen Sekolah, Manajemen Pendidikan Tinggi, Manajemen Pesantren, Pengaturan dan Pengawasan di Bidang Pendidikan, Sistem Informasi Manajemen Pendidikan, dan Pendidikan Agama Islam. Jurnal Istimā diterbitkan tiga kali dalam setahun, yaitu di bulan April, Agustus, dan Desember. Artikel yang disubmit, artikel penelitian original Author dan hasil desain Penelitian berdasarkan analisis serta deskripsi secara logis dan update.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 30 Documents
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PENDAMPINGAN AKUNTABILITAS KINERJA KEUANGAN DAN OPERASIONAL PD. BELEDAG DUA PUTRA DALAM PENINGKATAN EFISIENSI USAHA BERBASIS UMKM DI KABUPATEN CIAMIS Riani, Susi; Muhit, Mugni; Anwar Sadat, Wawan
Jurnal Istimā Vol 2 No 2 (2025): Jurnal Istimā - Jurnal Pengabdian kepada Masyarakat: Inklusi Sosial dan Pemberday
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) – Sekolah Tinggi Agama Islam (STAI) Pelita Nusa Bandung Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61612/jpkm.v2i2.241

Abstract

This service activity aims to increase the accountability and efficiency of PD's business. Beledag Dua Putra through financial and operational performance evaluation assistance. Assistance is carried out with a qualitative descriptive approach through financial statement analysis and field observation during June 2025. Activities include identification of cost structures, calculation of profit margins, as well as observation of production processes and marketing strategies. The results of the activity showed that PD. Beledag Dua Putra has a total turnover of IDR 49,390,050, with a profit margin of IDR 10,544,000 and a total expenditure of IDR 39,944,800. Although the business still shows a net profit, high operating expenses are the main obstacle in maintaining profitability. Through this assistance, business actors gain a better understanding of financial management, production cost efficiency, and digital-based sales increase strategies. This activity is expected to strengthen the competitiveness of local MSMEs through more accountable and sustainable business practices.
PENDAMPINGAN PEMBUATAN GOOGLE MAPS BAGI PELAKU USAHA MIKRO KECIL MENENGAH MIE AYAM BELLEN DI DESA BUGIS Ismailiyya, Nathisa; Aprilyani Nurbaeti, Syifa; Fathurrohman , Imron; Eka Prahardik , Septian; Khalid , Nour
Jurnal Istimā Vol 2 No 2 (2025): Jurnal Istimā - Jurnal Pengabdian kepada Masyarakat: Inklusi Sosial dan Pemberday
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) – Sekolah Tinggi Agama Islam (STAI) Pelita Nusa Bandung Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61612/jpkm.v2i2.247

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are an essential sector in Indonesia’s economy, contributing to economic growth, job creation, and income distribution. However, many MSMEs are still unable to utilize digital technology, including Google Maps, as a promotional medium. One such example is the Mie Ayam Nok Bellen MSME in Bugis Village, which lacks knowledge of digital marketing, making its business location difficult for new customers to find. This community service activity aims to provide a strategic solution through assistance in creating a Google Maps business profile as a promotional tool and source of business information. Using a participatory approach, the community service team in Bugis Village was directly involved in the creation process, including completing business information, verifying the location, and uploading product and store photos. The results show that the MSME gained improved digital visibility, easier location access for customers, and expanded market potential. The impact of the assistance is reflected in the increased ease of customer navigation and the availability of more public information about the business, helping Mie Ayam Nok Bellen strengthen its competitiveness in the digital era.
PENYULUHAN LITERASI KEUANGAN GUNA MENUMBUHKAN KEBIASAAN MENABUNG SEJAK DINI DI SEKOLAH DASAR NEGERI 1 (SATU) BUGIS Vina Agustina; Reva Rahayu; Imron Fathurohman; Septian Eka Prahardik; Zumara
Jurnal Istimā Vol 2 No 2 (2025): Jurnal Istimā - Jurnal Pengabdian kepada Masyarakat: Inklusi Sosial dan Pemberday
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) – Sekolah Tinggi Agama Islam (STAI) Pelita Nusa Bandung Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61612/jpkm.v2i2.259

Abstract

Low financial literacy among elementary school students affects their understanding of the value of money, financial management, and the importance of saving from an early age. This condition is evident among students at SDN 1 Bugis, where most children do not yet have an independent saving habit and tend to display consumptive behavior. This community service activity aims to enhance financial literacy and foster saving habits through interactive counseling sessions. The methods used include presentations, discussions, simple simulations on managing pocket money, and question–answer sessions. The activity was carried out on August 2, 2025, and involved all students from grades 1 to 6. The results indicate an improvement in students’ understanding of basic financial concepts, the benefits of saving, and the development of a more positive attitude toward financial management. The program also succeeded in encouraging students to regularly set aside their pocket money as an initial step toward building responsible financial behavior. Thus, this activity contributes to strengthening financial literacy from an early age through enjoyable and practical educational approaches.
PENDAMPINGAN LEGALITAS USAHA UMKM MELALUI PEMBUATAN NOMOR INDUK BERUSAHA (NIB) KERIPIK STIK MAJU BERKAH DI DESA MANGUNJAYA Septiani, Shella; Karyono
Jurnal Istimā Vol 2 No 2 (2025): Jurnal Istimā - Jurnal Pengabdian kepada Masyarakat: Inklusi Sosial dan Pemberday
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) – Sekolah Tinggi Agama Islam (STAI) Pelita Nusa Bandung Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61612/jpkm.v2i2.266

Abstract

The objective of this community service activity is to assist business actors in obtaining business legality in the form of a Business Identification Number (NIB). Business legality is official recognition from the government that gives legal status to business activities, so that the business has a legal identity, legal protection, and broader opportunities for growth and competition. This activity was carried out using the Participatory Action Research (PAR) approach, which emphasizes the active participation of partners at every stage. The activity began with observation to understand the business conditions and needs of the partners, followed by interactive counseling on the urgency of legality, and direct assistance in the process of obtaining an NIB through the Online Single Submission (OSS) system, in which business owners were actively involved in every step. The results of the activity showed an increase in awareness and understanding of legality as well as the capacity of partners, as evidenced by the issuance of Business Identification Numbers (NIB). This success confirms that legality is the main foundation for Micro, Small, and Medium Enterprises (MSMEs) to develop independently, professionally, competitively, and contribute significantly to the local economy.
PENYULUHAN ANTI-BULLYING SEBAGAI UPAYA PENCEGAHAN KEKERASAN DI MTS NEGERI 5 INDRAMAYU Wulan, Tikah; Firmansyah, Sahrul; Eka Prahardik, Septian; Fathurohman, Imron; Widia Yusuf, Ilham Agustian
Jurnal Istimā Vol 2 No 2 (2025): Jurnal Istimā - Jurnal Pengabdian kepada Masyarakat: Inklusi Sosial dan Pemberday
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) – Sekolah Tinggi Agama Islam (STAI) Pelita Nusa Bandung Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61612/jpkm.v2i2.269

Abstract

Bullying is a serious issue in educational institutions as it affects students’ mental health, social well-being, and academic performance. Responding to the potential occurrence of bullying at MTsN 5 Indramayu, this Community Service Program (PKM) was implemented as a proactive preventive effort. Conducted on July 31, 2025, the program aimed to increase students’ and teachers’ awareness of various forms of bullying, its impacts, and effective prevention and intervention strategies. Using the Participatory Action Research (PAR) method, the counseling session was delivered interactively to encourage active participation in identifying problems and formulating solutions. The material included definitions, types of bullying, and the importance of empowering students to act as upstanders who are willing to intervene. The results show an improvement in students’ understanding and a shift in perception from viewing bullying as “a harmless joke” to recognizing it as unacceptable harmful behavior. Feedback revealed that verbal teasing and social exclusion were the most dominant forms, with nearly all students reporting having been victims or witnesses. The strong enthusiasm of participants and the school’s commitment to follow up with stricter anti-bullying policies indicate the program’s success. Overall, this PKM activity succeeded in establishing an essential foundation for creating a safe, inclusive, and violence-free school environment at MTsN 5 Indramayu.
PENDAMPINGAN AKUNTANSI ZAKAT HARTA (AL-MAAL) Riani, Susi; Muhit, Mugni
Jurnal Istimā Vol 2 No 3 (2025): Jurnal Istimā - Jurnal Pengabdian kepada Masyarakat: Inklusi Sosial dan Pemberday
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) – Sekolah Tinggi Agama Islam (STAI) Pelita Nusa Bandung Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61612/jpkm.v2i3.242

Abstract

The mentoring program on Zakat Wealth Accounting (al-maal) was conducted in response to the low level of public understanding regarding the calculation, recording, and distribution of zakat in accordance with Islamic jurisprudence and accounting standards, despite the high potential of zakat collection in Indonesia. This program aimed to improve zakat literacy by introducing the concepts of nisab, haul, zakat rates, and the practical calculation of various types of zakat able assets, including gold, silver, cash, business assets, agriculture, and livestock. The method employed involved socialization, calculation simulations, and hands-on practice in preparing zakat financial reports. The results indicate a significant increase in participants' skills in determining zakat obligations accurately, applying simple accounting records, and distributing zakat in a more accountable and measurable manner. This activity demonstrates that strengthening Zakat accounting capacity positively contributes to Zakat awareness and supports the optimization of zakat funds as an instrument of socio-economic empowerment. Therefore, this mentoring program is recommended to be continued in a sustainable manner and further developed through digital-based learning models to expand its impact and benefits.
SOSIALISASI FIQH ZAKAT MĀL: ZAKAT EMAS-PERAK, PERDAGANGAN, PERTANIAN DAN PETERNAKAN Lavenia, Sandra; Muhit, Mugni
Jurnal Istimā Vol 2 No 3 (2025): Jurnal Istimā - Jurnal Pengabdian kepada Masyarakat: Inklusi Sosial dan Pemberday
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) – Sekolah Tinggi Agama Islam (STAI) Pelita Nusa Bandung Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61612/jpkm.v2i3.243

Abstract

Zakat māl is an Islamic obligation that carries both spiritual and social functions in wealth distribution, yet public literacy and implementation remain relatively low. This study aims to provide a systematic understanding of the types of zakat māl along with their nisab, haul, and required rates to support proper application based on Islamic law. The research uses a descriptive qualitative method through a literature review of classical fiqh references and relevant academic studies. The findings indicate that zakat māl includes zakat on gold, silver, trade, agriculture, and livestock. Zakat on gold, silver and trade is imposed at 2.5% after reaching nisab and haul, agricultural zakat ranges from 5–10% depending on the irrigation method, while livestock zakat follows specific nisab and quantity standards. Adequate understanding of these guidelines may improve muzakki compliance and strengthen the role of zakat as an instrument for poverty reduction and economic empowerment.
PENDAMPINGAN DIGITALISASI DAN PENGURUSAN NOMOR INDUK BERUSAHA (NIB) UNTUK MENINGKATKAN LEGALITAS UMKM DI DESA CIKALONG Hardian , Kiki; Rizkyani Putri , Devita; Nurina, Nabila; Sutira , Andri; Nurnaningsih, Rita; Fauziah, Diah; Nur Ramdhan, Rahmat
Jurnal Istimā Vol 2 No 3 (2025): Jurnal Istimā - Jurnal Pengabdian kepada Masyarakat: Inklusi Sosial dan Pemberday
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) – Sekolah Tinggi Agama Islam (STAI) Pelita Nusa Bandung Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61612/jpkm.v2i3.244

Abstract

Business legality is one of the important aspects in developing a business. The Business Identification Number (NIB) is one form of business legality provided by the government. With an NIB, a business owner will obtain legal recognition and easy access to expand their marketing reach. However, mani MSMEs entrepreneurs still face obstacles in obtaining it. Low understanding of the importance of business legality and digital literacy, concerns about data misuse, and digital literacy, concerns about data misuse, and technical obstacles in the OSS system make many entrepreneurs reluctant to register. This study aims to identify the effectiveness of digitalization assistance and NIB creation in increasing the awareness and ability of entrepreneurs in managing their business legality. The method used is Mixed Methods with a Participatory Action Research Approach, which actively involves the community in every stage of its implementation. The result of this study show that the assistance program has successfully helped around 25 MSMEs players in Cikalong Village. This assistance has enabled these business actors to now have business legality (NIB) and understand its benefits. Additionally, this assistance also successfully improves the digital promotion skills of MSMEs entrepreneurs in Cikalong Village, thereby opening opportunities for the sustainability and development of MSMEs in the current economic era.
PEMBERDAYAAN UMKM MELALUI PENGUATAN KOPERASI SYARIAH SEBAGAI UPAYA MENINGKATKAN EKONOMI MASYARAKAT DESA MANDALASARI Anggi Fitrianingsih; Ardian Hanapi; Herani Oktavia; Maula Azkia L.A.R; Naila P, Zahra; Solihin, Dadin; Maryati; Nina Ismiyanti; Nida Hidayatul Ummah
Jurnal Istimā Vol 2 No 3 (2025): Jurnal Istimā - Jurnal Pengabdian kepada Masyarakat: Inklusi Sosial dan Pemberday
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) – Sekolah Tinggi Agama Islam (STAI) Pelita Nusa Bandung Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61612/jpkm.v2i3.277

Abstract

Community economic empowerment based on Islamic values is an essential strategy for enhancing independence and improving the welfare of rural communities. This Community Service Program (CSP/PkM) was implemented in Mandalasari Village, Cikalong Wetan District, West Bandung Regency, an agrarian village with strong economic potential but limited business management capacity, access to capital, and institutional support. The program aims to strengthen the capacity of Micro, Small, and Medium Enterprises (MSMEs) through the development of a sharia-based cooperative as a collective economic institution. Using the Participatory Action Research (PAR) approach, community members were actively involved in problem identification, sharia cooperative socialization, business management training, financial literacy activities, and the facilitation of the establishment of the “Koperasi Merah Putih Syariah.” The results show significant improvements in the community’s understanding of Islamic economic principles, basic financial record-keeping skills, and collective commitment to building a sharia-based cooperative. Beyond economic benefits, the program also strengthened social values such as honesty, trustworthiness, and cooperation. This Community Service Program demonstrates that strengthening sharia cooperatives is an effective method for fostering equitable and sustainable socio-economic transformation in rural communities and can be replicated in other regions by adapting to local potentials.
PENYULUHAN DAN PENCEGAHAN JUDI ONLINE SEBAGAI UPAYA MENINGKATKAN KESADARAN HUKUM MASYARAKAT DESA CIGUGUR GIRANG Dadang Hidayat, Asep; Yudi Khoeri Abdillah; Agung Wildan Azizi; Senki Nurachmadi; Ai Khomisah Alawiyah
Jurnal Istimā Vol 2 No 3 (2025): Jurnal Istimā - Jurnal Pengabdian kepada Masyarakat: Inklusi Sosial dan Pemberday
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) – Sekolah Tinggi Agama Islam (STAI) Pelita Nusa Bandung Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61612/jpkm.v2i3.280

Abstract

The increasing prevalence of online gambling within society has become a critical social issue, posing threats to moral values, psychological stability, and household economic welfare. This problem is exacerbated by the ease of digital access and the community’s limited understanding of legal consequences. This Community Service Programme (PKM) was conducted to enhance legal literacy and public awareness in Cigugur Girang Village regarding the risks and juridical implications of online gambling. The method employed involved legal counselling through material presentation, visual media, interactive discussions, and a question-and-answer session as an evaluative tool. The results indicated a significant improvement in public awareness, reflected in the participants’ active involvement, responsive engagement during discussions, and their ability to answer questions correctly. Furthermore, a collective commitment emerged among residents to reject online gambling and safeguard their social environment. Hence, this PKM activity contributes to preventive efforts against online gambling by strengthening legal awareness and community responsibility practically and sustainably.

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