PENINGKATAN PEMAHAMAN AKUNTANSI MASJID BAGI SMK DAREL HIKMAH KOTA PEKANBARU

Abstract

This Community Service Program aimed to improve the understanding and skills of school personnel in managing mosque accounting in a simple, systematic, transparent, and accountable manner. The main problems faced by the partner institution included limited understanding of the basic concepts of mosque accounting, financial transaction recording, management of cash inflows and outflows, and preparation of simple financial reports. These conditions indicate the need for practical education and assistance to strengthen the administrative and financial management of the mosque within the school environment.

The program was implemented using a participatory, educational, and practical approach through training, hands-on practice, interactive discussions, case simulations, and mentoring. The materials covered the basic concepts of mosque accounting, principles of financial transparency and accountability, recording of cash inflows and outflows, and preparation of simple financial reports using easily applicable administrative formats, including Microsoft Excel. Mentoring was provided to assist participants in understanding and directly applying the stages of mosque financial administration in a more orderly and systematic manner.

The results of the program demonstrated high levels of participant engagement and enthusiasm throughout the training, discussions, and practical sessions. The activities strengthened participants' understanding of transaction recording, cash management, preparation of simple financial reports, and the implementation of transparency, accountability, and trustworthiness in mosque fund management. In addition to enhancing participants' capacity, the program produced simple administrative and financial reporting formats that can serve as guidelines for mosque financial management and provide a foundation for developing more professional, transparent, and sustainable governance