Pendampingan Masyarakat tentang Pengelolaan Laporan Keuangan Berbasis Syariah di Masjid Baiturrahman Korong Simpang Koto Hilalang

Abstract

Transparent, accountable, and Sharia-compliant mosque financial management is an important form of responsibility for community funds. Preliminary observations at Baiturrahman Mosque, Korong Simpang Koto Hilalang, showed that financial records were still limited to simple cash receipts and disbursements, so financial information had not yet been organized systematically. This community service program aimed to strengthen the knowledge and practical skills of mosque administrators and community members in recording transactions and preparing simple Sharia-based financial reports. The activity was conducted on 10 June 2026 and involved 20 participants using a Participatory Action Research approach consisting of observation, coordination, material delivery, discussion, hands-on practice, mentoring, and evaluation. Evaluation used pre-test and post-test activities, observation of practice, and participant reflection. The results indicated improved understanding of trustworthiness, transparency, accountability, transaction classification, and the preparation of cash receipt and disbursement reports. Participant attendance reached 100%, while active participation during discussions and practice was approximately 90%. Participants were also able to use the provided recording format to classify transactions and calculate balances more systematically. The program produced a short mentoring module, cash-report templates, a balance-recap format, and an evaluation sheet for continued use. The main contribution of the program lies in translating nonprofit financial reporting and Sharia accounting concepts into practical recording procedures suited to the actual capacity and needs of mosque administrators. Overall, the mentoring activity established a stronger foundation for orderly, transparent, accountable, and trust-oriented mosque financial governance.