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Wahyu Andreansyah Siregar; Soiman Soiman

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to know the management of the Mosque Prosperity Board (BKM) of At- Tawwabin Mosque, Jalan Pimpinan, Medan City, in community economic empowerment. The background of this research is based on the need to optimize the function of mosques not only as places of ritual worship but also as centers of social and economic empowerment. In practice, the management of mosque assets such as parking areas and the organization of Ramadan stalls has become a strategic effort implemented by BKM to improve the welfare of the surrounding community. However, the implementation of these policies also creates social dynamics that require professional and equitable management.This research employs a qualitative approach with a descriptive method. Data were collected through field observations, in-depth interviews with the chairman and administrators of BKM, parking attendants, and Ramadan stall traders, as well as documentation of mosque activities. Data analysis was conducted through data reduction, data presentation, and conclusion drawing, supported by triangulation techniques to ensure data validity.The findings indicate that the management of BKM At-Tawwabin has implemented planning, organizing, actuating, and controlling functions in managing mosque-based economic programs. Parking management provides employment opportunities for local residents, while Ramadan stalls significantly increase the income of small traders during the holy month. Overall, participatory and structured management enables the mosque to function not only as a center of worship but also as a center of economic empowerment that contributes meaningfully to community welfare.

Indah Oktari Wijayanti; Herawansyah Herawansyah; Nikmah Nikmah; Novita Sari

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to improve literacy on zakat, infaq, and almsgiving through an accounting approach among the community of Bentiring Permai, Bengkulu City. The main problem faced by the community is the lack of understanding regarding zakat calculation and the absence of systematic financial recording in managing religious social funds. The method used is an educational and participatory approach through interactive lectures, zakat calculation practices, and simple financial recording simulations referring to PSAK 109. This activity involved 50 participants consisting of the general public, mosque administrators, and small business actors, and was conducted at the Bentiring Permai Village Hall. The results show a significant increase in participants’ understanding, as indicated by the comparison of pre-test and post-test results, as well as improved ability in calculating zakat and conducting simple financial recording. In addition, this activity increased public awareness of the importance of transparency and accountability in managing zakat, infaq, and almsgiving funds. Therefore, this program is expected to contribute to improving the quality of accounting-based management of religious social funds within the community.

Suhartini Suhartini

Karawo : Journal of Community Service (KJCS) 2026 Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

This community service activity aimed to enhance human resource management (HRM) literacy among congregation members through weekly religious study sessions at Kramatwatu Mosque. HRM literacy is important not only in formal work environments, but also in family life, social organizations, and religious activities. The problem identified was the congregation’s limited understanding of basic HRM concepts, such as planning, organizing, role distribution, discipline, communication, and individual potential development. The community service program was carried out through an educational-participatory approach in the form of material presentation, interactive discussions, simple case studies, and reflection on Islamic values relevant to human resource management. The activity was implemented gradually in weekly religious study forums by taking into account the characteristics of the congregation. The results showed an improvement in the congregation’s understanding of the importance of HRM in daily life, particularly in the aspects of responsibility, cooperation, discipline, and self-capacity development. Weekly religious study sessions proved effective as a medium for community empowerment because they were able to integrate religious values with practical HRM concepts. Therefore, strengthening HRM literacy through weekly religious study sessions can serve as a relevant educational strategy to improve mosque-based human resource quality.

Claudea Amanda; Putri Putri; Riza Yulia Putri; Rena Karmila; Misbah Yusri +1 more

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2026 Pusat Riset dan Inovasi Nasional

Religious institutions such as mosques are part of non-profit public sector entities that manage public funds and therefore require accountable and transparent financial reporting standards. ISAK 335 is the applicable standard governing the presentation of financial statements for non-profit-oriented entities in Indonesia. This study aims to analyze the conformity of financial management practices in three mosques in Tanah Datar Regency, West Sumatra, namely Baiturrahman Mosque Sungayang, Nurul Huda Mosque Simpuruik, and Al-Amin Mosque Dobok Batusangkar, with the provisions of ISAK 335. The approach used in this research is a descriptive qualitative approach with data collection conducted through interviews and observations. The results of the study indicate that the three mosques have not implemented ISAK 335 in the preparation of their financial statements. Financial management practices are still limited to recording cash receipts and cash disbursements without the classification of net assets, statements of financial position, statements of activities, or notes to financial statements standardized in accordance with ISAK 335. The main inhibiting factors include limited human resources in the field of accounting, lack of standard dissemination, and minimal regulatory pressure. This study recommends the need for continuous training, technical assistance, and stronger regulations for mosque financial managers so that mosque financial statements can be prepared and presented in accordance with the applicable standards for non-profit organizations, namely ISAK 335.

Muhtar Muhtar; Eka Fitrisam; Reski Idrus; Basri Basri

Saturnus: Jurnal Teknologi dan Sistem Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This research aims to develop an information system for the Imam Malik Koppe Mosque in Darma Village, Polewali District, Polewali Mandar Regency, utilizing the eMasjid platform as a solution for digitally managing mosque activities. The problem faced was the suboptimal recording of activity data, financial data, and service information for the congregation. The system development method used the Waterfall model, which consists of needs analysis, system design, implementation, testing, and maintenance. The result of this research is a mosque information system capable of presenting information on activities, financial data, reports, and communication between administrators more efficiently, transparently, and accountably. This system is expected to be an effective and user-friendly means of digitizing mosque management.

Rizky Primadani; Waizul Qarni

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Human resource management (HRM) plays a crucial role in improving the quality of da’wah programs in mosques. This study aims to analyze the implementation of HRM in managing da’wah programs at Masjid Raya Pematang Siantar, as well as to identify obstacles and solutions to improve the effectiveness of da’wah activities. The research used a qualitative approach with interview, observation, and documentation techniques. Informants consisted of mosque administrators, preachers (da’i), and active congregants. The results showed that HRM in the da’wah programs already has a fairly clear organizational structure, but several aspects still need improvement. The recruitment of preachers is still conducted informally without clear competency standards, and there are no specialized training programs for preachers. Congregational participation also remains fluctuating. Another weakness is the minimal use of technology in disseminating da’wah information, as promotion is still carried out conventionally without optimizing digital platforms. In addition, limited funding and the lack of professional management personnel are major challenges. Solutions that can be implemented include improving preacher recruitment and training systems, utilizing technology in da’wah dissemination, and optimizing financial management through effective fundraising strategies. With better HRM implementation, da’wah programs at Masjid Raya Pematang Siantar are expected to operate more professionally and provide broader positive impacts on society

M Burhanuddin Abdillah

Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The Alpha generation is currently facing big challenges in balancing virtual activities and real life, where the high intensity of using devices often shifts priorities for worship, especially during the month of Ramadan. This dependence on digital screens triggers individualistic attitudes and reduces children's levels of religious participation. Therefore, this community service activity aims to increase the capacity of parents and children to implement time management and limit screen time effectively. The method used is a social marketing approach combined with participatory observation techniques, interactive visual promotions, and educational simulation games which were implemented in the Imaduddin Mosque Youth Hall, Medokan Ayu, Surabaya. The results of the activity showed a significant increase in understanding among children and parents regarding the importance of setting time limits for using devices. Generation Alpha children responded positively by enthusiastically setting their own daily priority scale between playing and worshiping without feeling forced. The implications of this activity include long-term changes to the social and spiritual dynamics of residents, the creation of a more harmonious family environment with minimal conflict related to confiscation of devices, as well as the revival of the function of mosques as centers of communal interaction for the younger generation. It is hoped that the independence of citizens in educating children will be able to build the foundation for a future generation that is digitally intelligent, mentally healthy and has a strong religious character.

Mukhlis Mukhlis; Jureid Jureid

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2026 Lembaga Pengembangan Kinerja Dosen

Zakat is a key instrument in the Islamic economic system, functioning as a mechanism for income redistribution and poverty alleviation. However, zakat management at the level of mosque-based Zakat Collection Units (Unit Pengumpul Zakat/UPZ) still faces significant challenges, particularly in terms of managerial capacity, administrative systems, and institutional governance. This community service project aims to optimize the collection and distribution of zakat through capacity building of the UPZ management at Al-Hidayah Mosque, Mandailing Natal. The study employed a participatory approach consisting of observation, joint planning, socialization, training, mentoring, and evaluation stages. Data were collected using observation, interviews, and structured questionnaires administered through pre-test and post-test to measure participants’ knowledge improvement. Data analysis was conducted using a descriptive comparative method to assess changes before and after the intervention. The results indicate a significant improvement in the managerial capacity of UPZ administrators, as reflected by an increase in the average score from 55% in the pre-test to 80% in the post-test. In addition, improvements were observed in zakat management practices, including the establishment of simple financial recording systems, the development of a structured database of donors (muzakki) and beneficiaries (mustahik), and enhanced transparency and accountability. Qualitatively, the program also fostered behavioral change among administrators, the emergence of local leadership, and increased public trust in the UPZ. This study concludes that participatory-based socialization, training, and mentoring are effective in strengthening institutional capacity and optimizing zakat management at the grassroots level. The findings highlight the importance of governance and capacity building in enhancing the effectiveness of community-based zakat institutions.

Mukhlis Mukhlis; Jureid Jureid

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2026 Lembaga Pengembangan Kinerja Dosen

Zakat is a key instrument in the Islamic economic system, functioning as a mechanism for income redistribution and poverty alleviation. However, zakat management at the level of mosque-based Zakat Collection Units (Unit Pengumpul Zakat/UPZ) still faces significant challenges, particularly in terms of managerial capacity, administrative systems, and institutional governance. This community service project aims to optimize the collection and distribution of zakat through capacity building of the UPZ management at Al-Hidayah Mosque, Mandailing Natal. The study employed a participatory approach consisting of observation, joint planning, socialization, training, mentoring, and evaluation stages. Data were collected using observation, interviews, and structured questionnaires administered through pre-test and post-test to measure participants’ knowledge improvement. Data analysis was conducted using a descriptive comparative method to assess changes before and after the intervention. The results indicate a significant improvement in the managerial capacity of UPZ administrators, as reflected by an increase in the average score from 55% in the pre-test to 80% in the post-test. In addition, improvements were observed in zakat management practices, including the establishment of simple financial recording systems, the development of a structured database of donors (muzakki) and beneficiaries (mustahik), and enhanced transparency and accountability. Qualitatively, the program also fostered behavioral change among administrators, the emergence of local leadership, and increased public trust in the UPZ. This study concludes that participatory-based socialization, training, and mentoring are effective in strengthening institutional capacity and optimizing zakat management at the grassroots level. The findings highlight the importance of governance and capacity building in enhancing the effectiveness of community-based zakat institutions.

Zulkifli Dalimunthe; Wahyudin Nur Nasution; Zulkipli Nasution

Jurnal Miftahul Ilmi: Jurnal Pendidikan Agama Islam 2026 STIKes Ibnu Sina Ajibarang

This study aims to identify and analyze the contribution of the Mosque Welfare Board in improving the religious attitudes of the community around Ar-Ridha Mosque, Titipapan. This research employed a qualitative approach with data collection techniques including interviews with informants and documentation studies. The results indicate that many mosques are still only used as places for ritual worship and have not been optimized as facilities for empowering the Islamic capacity of the surrounding community. In fact, mosques should not only function as places for congregational prayers but also serve as centers for social, economic, and educational development. At Ar-Ridha Mosque, the utilization of facilities and infrastructure as well as activity management has not been optimal, which affects the comfort and participation of the congregation. Therefore, greater seriousness and responsibility from the mosque administrators are needed to ensure that the mosque functions effectively as a center for fostering the community’s religious development.

Ananda Nur Husain Al-Hafifi; Muhamad Ridwan Effendi

Ikhlas : Jurnal Ilmiah Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study examines the process of religious habituation among congregants at Masjid Jami’ Al-Barokah Yasda, South Jakarta, through the perspective of Peter L. Berger’s theory of social construction. The mosque implements a series of religious programs conducted consistently on a daily basis, including ta’lim, recitation of Rotibul Haddad, congregational shalat tasbih, Yasin Tahlil Barzanji, silaturahmi, and jaulah. This research aims to understand how these programs are designed, implemented, and interpreted so as to shape the religious patterns of the congregation. This study employs a qualitative descriptive approach, with data collected through in-depth interviews with the head of the Mosque Management Board (DKM) and direct observation of religious activities. The findings indicate that religious habituation in this mosque is formed through an interconnected process of social construction: religious programs are formulated by mosque administrators as an expression of religious values and vision (externalization), subsequently carried out on a regular basis until they are accepted as traditions and a collective identity of the mosque (objectivation), and ultimately internalized by congregants as values that shape religious attitudes and consciousness of piety (internalization) in their daily lives.Overall, these religious activities are oriented toward sustaining Rahmatan lil ‘Alamin da‘wah da‘wah that promotes goodness, inner peace, and social benefit for both congregants and the surrounding community. The findings demonstrate that religious habituation, when managed consistently and adaptively, is capable of fostering a living religious culture, strengthening piety, and generating tangible social impacts within an urban religious context.