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Theresia Yunivita Ertilia; Emilianus Eo Kutu Goo; Veronika Toa; Benediktius Te Basa; Yohanes Kristo Doke +2 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the internal and external conditions of Karel Workshop in Wairhubing, Sikka Regency, using a SWOT approach (Strengths, Weaknesses, Opportunities, and Threats) as a basis for formulating business development strategies. The research employed a qualitative descriptive method with data collected through in-depth interviews with the owner, employees, and customers, as well as secondary data from documents and official statistics. The findings indicate that Karel Workshop possesses several strengths, including meticulous service quality, strong interpersonal relationships with customers, and mechanic skills acquired through self-learning. However, the workshop also faces weaknesses such as limited equipment, the absence of a structured management system, and a lack of digital promotion. Opportunities that can be utilized include high public interest in motorcycle modification, potential motorcycle painting services, a strategic location, and possible partnerships with spare-part suppliers. Meanwhile, the main threats include rising spare-part prices, competition among workshops, and occupational safety risks. Overall, the study recommends strengthening digital promotion, improving business management, enhancing workshop facilities, and implementing safety standards to support the sustainable development of Karel Workshop. 

Theresia Yunivita Ertilia; Emilianus Eo Kutu Goo; Veronika Toa; Benediktius Te Basa; Yohanes Kristo Doke +2 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the internal and external conditions of Karel Workshop in Wairhubing, Sikka Regency, using a SWOT approach (Strengths, Weaknesses, Opportunities, and Threats) as a basis for formulating business development strategies. The research employed a qualitative descriptive method with data collected through in-depth interviews with the owner, employees, and customers, as well as secondary data from documents and official statistics. The findings indicate that Karel Workshop possesses several strengths, including meticulous service quality, strong interpersonal relationships with customers, and mechanic skills acquired through self-learning. However, the workshop also faces weaknesses such as limited equipment, the absence of a structured management system, and a lack of digital promotion. Opportunities that can be utilized include high public interest in motorcycle modification, potential motorcycle painting services, a strategic location, and possible partnerships with spare-part suppliers. Meanwhile, the main threats include rising spare-part prices, competition among workshops, and occupational safety risks. Overall, the study recommends strengthening digital promotion, improving business management, enhancing workshop facilities, and implementing safety standards to support the sustainable development of Karel Workshop. 

Mohamad Sodikin

Journal of Economic Empowerment and Community Service 2025 STIE Cendekia Karya Utama

This community service initiative aims to strengthen the pedagogical competence of vocational teachers in Indonesia through an In-House Training (IHT) program focused on Deep Learning-Based Instructional Management. Conducted at SMK Diponegoro Semarang, Indonesia on September 29, 2025, the activity involved 18 teachers from diverse vocational disciplines. The training adopted an andragogical and participatory design emphasizing active learning, reflection, and collaboration. Data were collected through reflective journals, and focus group discussions. The results indicated substantial improvement in teachers’ conceptual understanding and practical application of deep learning strategies in lesson planning and classroom management. The program successfully fostered a professional learning culture and strengthened teachers’ readiness to implement student-centered, reflective, and innovative pedagogy. This initiative demonstrates that school-based in-house training can effectively empower vocational teachers and enhance instructional quality in Indonesia’s vocational education system.

Dida Maulidya Al Afshana; Agung Winarno; Wening Patmi Rahayu

Pajak dan Manajemen Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research is motivated by the importance of managerial skills in improving business productivity and efficiency, particularly in the entrepreneurial sector, which faces the challenges of competition, market changes, and limited resources. The objective of this study is to analyze the role of managerial skills development and its contribution to optimizing entrepreneurial performance. The method used is a Systematic Literature Review (SLR), which examines various relevant scientific publications and then categorizes the findings to obtain a comprehensive overview of effective strategies for improving managerial competency. The results indicate that technical skills, human relations skills, and conceptual skills play a significant role in supporting decision-making processes, resource management, and adapting business strategies to business dynamics. The findings also indicate that training, mentoring, continuous learning, and the use of technology are development strategies capable of significantly increasing productivity and efficiency. The implications of this research emphasize that improving managerial skills is a strategic necessity for entrepreneurs to strengthen competitiveness, increase operational effectiveness, and promote business sustainability. Furthermore, this research provides a basis for the development of more structured training programs and supporting policies to strengthen the managerial capacity of entrepreneurs.

Indriyani Sinurat; Oslan Juliana Simbolon; Petra Aprianti Gultom; Miska Irani Tarigan

International Journal of Economic, Social and Development Sciences 2025 International Forum of Researchers and Lecturers

The digital era demands that organizations be fast-moving, adaptable, and innovative. With the advancement of information technology, changes in work methods, global competition, and stakeholder demands are becoming increasingly complex. Knowledge Management (KM) plays an important role as a strategic mechanism for identifying, acquiring, storing, sharing, and utilizing knowledge to improve organizational effectiveness and efficiency. In this context, knowledge management becomes one of the important elements for organizations to enhance performance. Knowledge management is not just about collecting data or information, but how organizations can store, share, create, and utilize knowledge to gain a competitive advantage. This article aims to analyze the importance of knowledge management for organizational performance in the digital age, including how the digital era changes the dimensions of knowledge management, how knowledge management contributes to organizational performance, the challenges faced, and their implications. The data obtained for this study were gathered from observations thru interviews with relevant parties and a literature review study by examining the results of empirical research from the past five years (2020–2025). The method used was descriptive literature analysis of 15 scientific articles from accredited national journals. The analysis focuses on the relationship between knowledge management dimensions (knowledge creation, storage, sharing, and application) and organizational performance indicators (financial performance, innovation, productivity, and customer satisfaction). The study results show that the implementation of knowledge management significantly contributes to improving organizational performance, both directly thru increased efficiency and effectiveness of work processes, and indirectly thru strengthening a culture of innovation and organizational learning. This article asserts that an organization's success in the digital age is not solely determined by its ability to adopt technology, but also by its ability to manage and leverage knowledge as a strategic resource. Therefore, knowledge management needs to be systematically integrated into the organization's digital strategy, accompanied by strengthening a learning culture, human resource training, and adaptive information technology systems.

Yaqin, Muhammad Ainul; Huda, Miftahul; Sholahuddin, Sholahuddin

Jurnal Kemitraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The low effectiveness of student organizational performance in designing and managing structured work programs presents a major challenge to strengthening the leadership culture at MTsN 1 Probolinggo. This community service program aims to enhance students’ managerial and leadership capacities through performance mentoring for the Intra-Madrasah Student Organization (OSIM), based on innovations in learning management. The methods employed include training sessions, workshops, and continuous mentoring, all designed collaboratively with school stakeholders. The activity stages began with a needs analysis and problem mapping, followed by the development of training modules, the implementation of organizational management training, and interactive workshops aimed at developing adaptive and applicable work programs. The proposed solutions encompass strengthening foundational understanding of organizational management, enhancing the role of members in program planning, and facilitating the implementation of OSIM activities that support the creation of an active learning environment. Evaluation was carried out through pre-tests and post-tests to measure comprehension improvement, field activity observations, and assessments of work program achievement. The results indicate significant improvements in participants’ cognitive and practical skills, particularly in the planning, execution, and evaluation of OSIM programs that are now more structured and goal-oriented. In conclusion, this community service activity successfully reinforced student leadership competencies through an innovative approach to managing student organizations, while also promoting the development of a sustainable culture of collaborative work. Based on the outcomes, it is recommended that this mentoring model be replicated in other madrasahs and that OSIM leadership development programs be systematically integrated into extracurricular curricula to ensure the continuity and expansion of the positive impacts achieved

Boy Piter Nizu Kekri; Franslin Dewi Arianiningsih; Endro Risdiyanto

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This Community Service Program aims to enhance the practical abilities of educational staff in understanding and implementing the Electronic Employee Performance Target (e-SKP) system within the Faculty of Economics and Business, Cenderawasih University. The training program was designed to meet the needs of staff for practical knowledge regarding digital performance appraisal systems in accordance with the latest civil service regulations. The training applied an andragogical approach, emphasizing adult learning experiences through simulations, focused group discussions, and hands-on practice in using the e-SKP application. The resource person, Sukrisman, S.T., M.Cs., provided technical guidance and interactive assistance throughout the activity. The results indicated an improvement in participants’ knowledge and skills in operating the e-SKP application, as evidenced by their ability to independently prepare performance reports and actively engage in evaluation discussions. Moreover, participants gained a better understanding of the relationship between job descriptions, positions, and daily logs with performance indicators measured through e-SKP. Future development of this program will focus on implementing a study-program-based approach and integrating the e-SKP system with the faculty’s overall performance planning framework.

Durrotus Shoimah; Husnul Hotimah; Ira Dwi Ayu Julia; Mu’allimin Mu’allimin

Jurnal Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

Improving the quality of education has become a strategic issue in the management of educational institutions in the global era. One widely used approach is Total Quality Management (TQM), which focuses on continuous improvement, multi-stakeholder engagement, and stakeholder satisfaction. This study aims to analyze the implementation of TQM in education, specifically regarding implementation strategies, challenges, and opportunities faced by educational institutions. This study used a qualitative literature review method, examining five scientific articles published between 2020 and 2025. Data were obtained through searches on Google Scholar and Publish or Perish, then analyzed through screening and thematic coding. The study results indicate that the implementation of TQM contributes positively to improving the quality of learning, graduate quality, and internal quality assurance systems at various levels of education. The integration of Islamic values ​​and character is also a trend in the implementation of TQM in religious-based schools. In conclusion, it was found that most research is still case studies and limited to specific school contexts, thus not providing a comprehensive picture of the variation in TQM practices at various levels of education. Therefore, further comparative and integrative research is needed to strengthen understanding of the effectiveness of MMT in continuously improving the quality of education.

Kurniati, Mia; Putri, Tutik Sukmalasari; Sutrianingsih, Sutrianingsih

Jurnal Pengabdian dan Pembangunan Lokal 2025 Lembaga Pengembangan Kinerja Dosen

This community service program aims to improve the basic accounting literacy of the students (santri) at Pondok Pesantren Nurmadani NW Montong Lisung as a strategic effort to strengthen their financial independence. The program was initiated in response to the limited understanding of systematic financial management among santri, despite their involvement in various economic activities within the pesantren, such as the cooperative, canteen, and student organizations. The activities were carried out through four main stages: needs assessment, socialization of basic accounting concepts, financial record-keeping training, and evaluation accompanied by follow-up assistance. Interactive learning methods and experiential learning approaches were applied to ensure that participants not only understood theoretical concepts but were also able to practice them directly. The results showed a significant increase in the santris’ knowledge of the basic accounting equation, general journal, ledger posting, and preparation of simple financial statements. In addition to improved knowledge, there was also a positive shift in attitudes toward the importance of transparency, accountability, and sound financial governance. Several pesantren units began implementing the financial recording formats introduced during the training. Overall, this program successfully enhanced the technical skills and financial awareness of the santri and contributed to strengthening the pesantren’s financial management practices in a more professional and sustainable manner.

Divta Dwi Aprina; Alin Nur Indahsari; Nur Khasanah; Mu’allimin Mu’allimin

Jurnal Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

The quality of education is a crucial issue in human resource development, because the quality of educational services has a direct impact on learning outcomes, the relevance of graduates, and the competitiveness of the nation. However, the implementation of quality management in educational institutions still faces challenges in conceptual, strategic, and practical aspects. This article aims to answer the research question: how are the basic concepts of educational quality understood and implemented in the context of educational management in Indonesia? The method used is a literature review with a qualitative approach. Data were obtained from scientific articles sourced from Google Scholar and Publish or Perish with the keyword “basic concepts of quality.” Of the 22 articles found in the 2021–2025 range, five articles were selected through a screening and validation process for further analysis. The results of the study show three main themes. First, educational quality is understood as a quality standard that encompasses effectiveness, efficiency, and student satisfaction. Second, quality improvement strategies emphasize the role of Total Quality Management (TQM) and school-based management (SBM) involving all elements of educational institutions. Third, quality implementation is realized through academic management, learning quality, and a continuous monitoring system. The conclusion shows that education quality management is an integrated process, not only focusing on results but also on continuous improvement. Further research is recommended to expand the focus on the integration of digitalization in education quality monitoring.  

Eem Merani Destiana; Dimas Sartika; Nur Puspitasari; Asiyah Asiyah

Jurnal Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to examine the role and strategies of educational management amidst global dynamics and the development of information technology. The method used is a qualitative approach through literature review of various relevant scientific sources, focusing on the development of educational management in the digital era. The results show that 21st-century educational management must be innovative, flexible, and technology-based. Additionally, strengthening 4C competencies (critical thinking, creativity, collaboration, and communication) is a key focus in the development of adaptive and effective learning systems. The role of technology in education is not only as a tool but also as an integral part of modern educational governance, supporting both the learning process and the overall management of education. Key challenges faced include the readiness of human resources, the equal distribution of technological infrastructure, and the digital divide between regions and social groups. Therefore, adaptive and visionary managerial strategies are essential to creating an excellent and sustainable educational system. The implementation of policies supporting the integration of technology into education and the development of competencies for educators is a crucial step to ensure the achievement of inclusive and quality education. This study is expected to serve as a reference in the development of sustainable educational management policies and practices, as well as enhance the quality of education in the digital era.

Chori Handayani; Via Nadiya Wati; Nurul Hidayah; Sang Aji Wijanarko; Ryan Ardiyansyah +2 more

Jurnal Pengabdian Sosial dan Kemanusiaan 2025 Lembaga Pengembangan Kinerja Dosen

Increasing competition in the food industry requires companies to not only focus on product innovation and market expansion but also on strengthening internal human resource capabilities through long-term strategies. PT. Surya Pratista Hutama addresses this challenge by implementing a Talent Management Sistem (TMS) designed to identify, develop, and retain high-potential employees (HiPos), while simultaneously ensuring sustainable leadership development and succession planning. This study employed a qualitative case study approach by utilizing observations, in-depth interviews, and a paper review to obtain comprehensive insights into the company’s practices. The findings reveal that the identification of HiPos is carried out through a rigorous and consistent process using the 9-box grid as a key assessment tool. The emphasis on consistency in evaluation highlights the organization’s effort to ensure fairness and accuracy. Employee development is facilitated through multiple strategies, including formal training, mentoring programs, job rotation, and other structured learning initiatives. Retention strategies focus on providing competitive compensation packages, developing financial literacy skills, and fostering a collaborative organizational culture that values employee contributions. The implementation of TMS at PT. Surya Pratista Hutama has shown positive impacts, particularly in reducing employee turnover rates and improving leadership performance. However, the study also identifies several challenges, especially related to the need for clearer procedural guidelines and more specific development strategies to optimize outcomes. Overall, this research demonstrates that a well-structured TMS can serve as an effective mechanism for building sustainable human resource capabilities in highly competitive industries such as food manufacturing.

Raudhah Diara Putri; Sri Setyarini

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

Indonesian EFL senior high school students. Traditional EFL instruction often emphasizes lower-order cognitive skills, limiting students' ability to analyze, evaluate, and create in English. This research explored student experiences with PBL and its impact on HOTS development. Semi-structured interviews were conducted with five 11th-grade students participating in environmental-themed PBL activities. Thematic analysis identified patterns in student experiences and perceptions. Findings reveal that students perceive PBL as significantly more engaging than traditional instruction, fostering enhanced motivation, deeper understanding, and collaborative competencies. Students demonstrated active engagement in higher-order cognitive processes through research activities, critical discussions, and creative project development. Collaborative dimensions particularly enhanced analytical and evaluative thinking as students examined diverse perspectives. Implementation challenges emerged, including time management difficulties, group dynamics issues, resource limitations, and presentation anxiety. These challenges highlight PBL's complexity and the need for comprehensive support systems. The study concludes that while PBL effectively promotes HOTS development in EFL contexts, successful implementation requires systematic support, including project management instruction, collaborative skills development, adequate technological resources, and continuous professional development for educators.  

Ninda Kurniadi; Septian Eko Cahyanto; Alfian Ardhiansyah; Ajeng Rahma Sudarni; Kaleb Priyanto +6 more

Jurnal Pelayanan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service program was implemented to overcome the limited technical capacity of teachers and students at SMK Negeri Jambu in mastering the installation and programming of battery-based electric vehicles, which is a crucial skill in preparing competent human resources for the rapidly evolving green vehicle industry. The program specifically aimed to enhance participants’ knowledge and skills in several key areas, including the installation of electric motor control systems, management of battery energy, and maintenance of essential electric vehicle components. To achieve these goals, the activities were carried out using a blended method that integrated lectures, demonstrations, and direct hands-on practice, supported by continuous mentoring and systematic evaluation. In addition, QR Code–based learning resources were incorporated to provide participants with quick and efficient access to digital instructional materials, allowing for more flexible and independent learning. The evaluation results revealed significant progress in both the theoretical understanding and practical abilities of the participants. They were able to demonstrate improvements not only in operating and maintaining electric vehicle systems but also in identifying problems and performing troubleshooting independently. These findings suggest that the program effectively contributed to building sustainable competencies for teachers and students, equipping them with relevant skills aligned with the needs of the green automotive industry, while also promoting technological adaptation and innovation in vocational education.

Sukirman Sukirman; Aprilia Iriyanto; Selvya Nabila; Hera Nilawati; Sazkia Nurmaliana +1 more

Jurnal Pelayanan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

PT. Surya Pratista Hutama, as a company committed to improving the quality of its human resources, continues to strive to provide innovations to support employee competency development. One strategic step taken is the implementation of a Learning Management System LMS as a form of learning innovation in the digital era. This LMS implementation is not only intended as a means of knowledge transfer, but also as a medium to create a culture of sustainable learning within the company environment. The observation conducted aims to determine the extent to which the LMS can support the learning process in the company, with a focus on its effectiveness, challenges, and impact on improving employee competency. The method used is a descriptive study with a qualitative approach, through interviews, direct observation, and documentation related to digital-based learning activities. The observation results show that the implementation of the LMS provides various benefits, including easy access to learning anytime and anywhere, flexibility that allows employees to adjust their learning schedules to work activities, and increased motivation and independence in learning. However, there are several obstacles that require attention, such as limited digital literacy among some users, lack of direct interaction between instructors and participants, and the need to adjust content to be more relevant to daily work demands. Overall, the LMS has great potential to improve the effectiveness of training at PT. Surya Pratista Hutama.

Ida Hapni Harahap

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the improvement functions and principles of education management in supporting digital transformation, emphasizing the use of technologies such as school management systems (SIS), learning management systems (LMS), and performance monitoring applications. The research method used was a literature review of 15 scientific articles published between 2020 and 2024, which discussed relevant issues related to digital education management. The results of the study indicate that the main functions of management in education, namely planning, organizing, directing, and controlling, are increasingly important when integrated with the principles of effectiveness, efficiency, innovation, and participation. The planning function emphasizes the development of school digitalization strategies, organizing plays a role in allocating human and technological resources, directing includes empowering teachers and students in the use of technology, while controlling functions to ensure the quality of education services is maintained during the digital transformation process. In addition, adaptive education management principles are essential. Effectiveness emphasizes the measurable achievement of digitalization goals, efficiency highlights the optimal use of resources, innovation encourages the creation of creative technology-based learning strategies, and participation invites all education stakeholders to be actively involved. Key factors supporting successful digital transformation include infrastructure readiness, improved teacher digital competency, visionary and adaptive leadership, and government policy and political support. However, this study also identified several challenges, such as disparities in access to digital infrastructure between regions, limited digital literacy among teachers and education personnel, and resistance to change. Therefore, improving the functions and principles of educational management in line with technological developments is believed to strengthen the quality, equity of access, and competitiveness of education in the digital era.

Moch Iqbal Romadhon

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study evaluates the effectiveness of the SAP accounting information system in supporting the implementation of the Independent Learning–Independent Campus (MBKM) Internship Program at PT Japfa Comfeed Indonesia Tbk, Gedangan Unit. SAP, as an integrated Enterprise Resource Planning (ERP) system, was adopted to replace the previous desktop-based system, which had significant limitations, such as restricted local access, dependence on additional licenses, and lower integration capabilities across departments. The main objective of this research is to determine how SAP contributes to improving organizational efficiency while simultaneously providing practical learning opportunities for students participating in the MBKM internship program. A descriptive qualitative approach was employed, with data collected through direct observation of company operations, semi-structured interviews with student interns and field supervisors, and analysis of company documentation. The findings indicate that the use of SAP has enhanced efficiency, accuracy, and speed in recording and reporting financial transactions. Through their internship, students engaged directly in business processes, particularly in handling purchase requisitions, reimbursement procedures, and asset management activities. This exposure enabled students to develop a deeper understanding of integrated financial systems and the workflow of a large-scale agribusiness corporation. Although several technical challenges were encountered, particularly in the form of temporary network disruptions, such issues did not substantially hinder the system’s overall performance. The availability of prompt technical support from the company’s IT team minimized potential negative impacts and ensured system continuity. Beyond improving corporate financial governance, SAP also offered valuable experiential learning for interns, bridging theoretical knowledge acquired in academic settings with real-world industrial applications. Overall, the study concludes that SAP functions not only as a strategic enterprise tool for the company but also as an effective educational medium that supports the success of the MBKM internship program.

Endah Puspitosarie; Indah Dewi Nurhayati; Zainuddin Zainuddin

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity was carried out as an effort to improve the effectiveness of reporting and withholding of Income Tax (PPh) Article 21 at the Kosayu Credit Cooperative through accounting-based technical assistance. The main problem identified during the Field Work Practice (PKL) activity was the potential for tax overpayments caused by inaccurate estimates of employee annual income and limitations of the payroll system used by the cooperative. To address these problems, the implementation team implemented several methods, namely direct observation of the tax administration process, technical training for related staff, tax calculation simulations based on actual data, and evaluation of the existing tax recording and reporting system. The results of the activity showed that although the cooperative had used the Average Effective Rate (TER) method for withholding PPh 21, its implementation was still not optimal because it was not supported by an integrated information system and a regularly updated employee database. This resulted in inaccuracies in tax calculations and withholding. Therefore, this assistance recommended several improvements, including updating the payroll system, improving employee data, integrating the digital tax reporting system, and increasing the capacity of the cooperative's human resources through ongoing training related to tax regulations. In addition to having a direct impact on the efficiency of cooperative tax management, this program also provides contextual learning benefits for students in linking tax accounting theory with real conditions in the field.

Sehid Sehid; Roisul Adib

Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In the economic sector, cooperatives are one form of collaboration in the field of economics. People trust this type of collaboration because they share a number of common needs in their lives. One of the pesantren-owned enterprises (BUMP) at Pondok Miftahul Ulum RU IV Putra is a cooperative that works to support and improve the local economy. This study aims to examine the role of Islamic boarding school cooperatives (kopontren) in improving students’ economic welfare and their contribution to the development of pesantren infrastructure. The research was conducted at Pondok Pesantren Miftahul Ulum RU IV Putra using a descriptive qualitative approach. Data were collected through observation, in-depth interviews, and documentation. The findings reveal that kopontren plays a strategic role in meeting students’ basic needs at affordable prices and serves as a practical learning platform that fosters entrepreneurship and self-reliance among students. Additionally, although its contribution to infrastructure is still limited, the kopontren has shown social concern through the provision of supporting facilities such as dormitory furniture and environmental maintenance. Collaboration between the cooperative management and pesantren leadership is a key factor in ensuring the sustainability of the cooperative as an integral part of the pesantren’s educational system.

Sehid Sehid; Roisul Adib

Jurnal Kendali Akuntansi 2025 International Forum of Researchers and Lecturers

In the economic sector, cooperatives are one form of collaboration in the field of economics. People trust this type of collaboration because they share a number of common needs in their lives. One of the pesantren-owned enterprises (BUMP) at Pondok Miftahul Ulum RU IV Putra is a cooperative that works to support and improve the local economy. This study aims to examine the role of Islamic boarding school cooperatives (kopontren) in improving students’ economic welfare and their contribution to the development of pesantren infrastructure. The research was conducted at Pondok Pesantren Miftahul Ulum RU IV Putra using a descriptive qualitative approach. Data were collected through observation, in-depth interviews, and documentation. The findings reveal that kopontren plays a strategic role in meeting students’ basic needs at affordable prices and serves as a practical learning platform that fosters entrepreneurship and self-reliance among students. Additionally, although its contribution to infrastructure is still limited, the kopontren has shown social concern through the provision of supporting facilities such as dormitory furniture and environmental maintenance. Collaboration between the cooperative management and pesantren leadership is a key factor in ensuring the sustainability of the cooperative as an integral part of the pesantren’s educational system.