EDUKASI AKUNTANSI ZAKAT BAGI UMKM DALAM MENDUKUNG KEPATUHAN SYARIAH: PENGABDIAN MASYARAKAT DI MASJID AL-KHAIR KEBUN KENANGA KOTA BENGKULU

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the national economy; however, most MSME actors, particularly those affiliated with mosque-based communities, still have limited understanding of trade zakat (zakat maal/tijarah) obligations and how to calculate and record them in accordance with sharia principles. This community service activity aims to improve the understanding and skills of MSME actors fostered by Al-Khair Mosque, Kebun Kenanga Sub-district, Bengkulu City, in performing zakat accounting records that comply with sharia provisions and Indonesian zakat regulations. The implementation method consisted of socialization, training, mentoring on business transaction recording and zakat calculation, and evaluation through pre-test and post-test. The participants were 25 MSME actors who are congregation members of Al-Khair Mosque, engaged in culinary, trade, service, and craft businesses. The results showed an improvement in participants' understanding of the concept of zakat maal, nisab, haul, and simple zakat accounting recording mechanisms, indicated by an average post-test score increase of 38.6% compared to the pre-test. This activity also produced a simple financial and zakat recording module that can be used independently by MSME actors, along with participants' initial agreement to channel their trade zakat through the Al-Khair Mosque Management Board (DKM). This community service is expected to become a sustainable mosque-based education model in encouraging sharia compliance and optimizing the zakat potential of MSMEs in Bengkulu City.