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Permasalahan utama berupa rendahnya pemahaman prinsip akuntansi dasar serta belum adanya sistem pencatatan terstruktur. Metode meliputi observasi awal, pelatihan partisipatif, dan pendampingan teknis berbasis dokumen keuangan aktual. Hasil menunjukkan peningkatan signifikan, dengan 85% peserta mampu menyusun laporan keuangan sederhana mandiri, disertai modul literasi dan template laporan yang aplikatif.",{"@graph":51,"@context":100},[52,68,83],{"@type":53,"itemListElement":54},"BreadcrumbList",[55,59,62,65],{"item":56,"name":57,"@type":58,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":60,"name":10,"@type":58,"position":61},"https://docshare.wps.com/id/template/",2,{"item":63,"name":27,"@type":58,"position":64},"https://docshare.wps.com/id/template/presentasi/",3,{"item":66,"name":47,"@type":58,"position":67},"https://docshare.wps.com/id/template/financial-literacy-of-masjid-muslimin-eka-surya-bhinneka-community-service-journal-volume-3-no-4-year-2025/237519/",4,{"url":66,"name":47,"@type":69,"author":70,"headline":47,"publisher":73,"fileFormat":76,"inLanguage":45,"description":49,"dateModified":77,"datePublished":77,"encodingFormat":76,"isAccessibleForFree":78,"interactionStatistic":79},"DigitalDocument",{"name":71,"@type":72},"Valentina","Person",{"url":56,"name":74,"@type":75},"DocShare","Organization","application/pdf","2026-09-11",true,{"@type":80,"interactionType":81,"userInteractionCount":4},"InteractionCounter",{"@type":82},"ViewAction",{"@type":84,"mainEntity":85},"FAQPage",[86,92,96],{"name":87,"@type":88,"acceptedAnswer":89},"Apa tujuan kegiatan pengabdian ini?","Question",{"text":90,"@type":91},"Meningkatkan literasi keuangan pengurus Masjid Muslimin Eka Surya agar mampu menyusun laporan keuangan sesuai SAK ETAP dan Pedoman Akuntansi Masjid (PAM).","Answer",{"name":93,"@type":88,"acceptedAnswer":94},"Permasalahan apa yang dihadapi pengurus masjid sebelum kegiatan?",{"text":95,"@type":91},"Rendahnya pemahaman prinsip akuntansi dasar dan belum adanya sistem pencatatan yang terstruktur.",{"name":97,"@type":88,"acceptedAnswer":98},"Apa metode dan hasil utama kegiatan?",{"text":99,"@type":91},"Metode mencakup observasi awal, pelatihan partisipatif, dan pendampingan teknis menggunakan dokumen keuangan aktual masjid. Hasil menunjukkan peningkatan signifikan, dengan 85% peserta mampu menyusun laporan keuangan sederhana secara mandiri.","https://schema.org",{"og:url":66,"og:type":102,"og:title":47,"og:site_name":74,"og:description":49},"article",{"robots":104,"canonical":66},"index,follow",{"doc_id":106,"site_id":44},237519,1789113105,{"code":4,"msg":5,"data":109},{"doc_id":106,"user_id":110,"nickname":71,"user_avatar":111,"doc_module":9,"category_id":26,"category_name":27,"doc_title":47,"doc_description":49,"doc_content":112,"file_id":113,"file_url":114,"file_type":115,"file_size":116,"view_count":4,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":117,"language":118,"language_code":45,"site_id":44,"html_lang":45,"table_of_contents":119,"faqs":120,"seo_title":121,"seo_description":49,"update_tm":107,"read_time":61},13056703020460,"https://ap-avatar.wpscdn.com/avatar/be000253dac470eee5d?_k=1778207105932848923","e-ISSN : 2963-3753  \nJURNAL PENGABDIAN MASYARAKAT BHINNEKA  \nVolume 3, No. 4, Tahun 2025  \n[https://bhinnekapublishing.com/ojsbp/index.php/Jpmb](https://bhinnekapublishing.com/ojsbp/index.php/Jpmb)  \nLiterasi Keuangan Masjid Muslimin Eka Surya  \nMuhammad Reza Septriawan 1, Bambang Irawadi 2, Ahmad Taufiq Harahap3, Fandi Iskandar Sopang4, M . Nursidin5  \n1,2,3,4,5 Universitas Dharmawangsa, Indonesia  \nReceived : 5 Juli 2025, Revised : 8 Juli 2025 , Published : 16 Juli 2025  \nCorresponding Author  \nNama Penulis: Muhammad Reza Septriawan  \nE-mail: [r3z4@dharmawangsa.ac.id](r3z4@dharmawangsa.ac.id)  \nAbstrak  \nKegiatan pengabdian ini bertujuan untuk meningkatkan literasi keuangan pengurus Masjid Muslimin Eka Surya di Medan Johor agar mampu menyusun laporan keuangan sesuai dengan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) dan Pedoman Akuntansi Masjid (PAM). Permasalahanyang dihadapi adalah rendahnya pemahaman pengurus terhadap prinsip akuntansidasar dan belum adanya sistem pencatatan yang terstruktur. Metode kegiatan meliputi observasi awal, pelatihan partisipatif, dan pendampingan teknis menggunakan dokumen keuangan aktual masjid. Hasilkegiatan menunjukkan peningkatan signifikan dalam pemahaman dan keterampilan pengurus, ditandaidengan kemampuan 85% peserta dalam menyusun laporan keuangan sederhana secara mandiri. Luaran kegiatan berupa modul literasi keuangan dan template laporan keuangan masjid yang aplikatif. Kegiatan ini berhasil menumbuhkan kesadaran akuntabilitas serta komitmen pengurus untuk menerapkan sistem pelaporan keuangan secara transparan dan berkelanjutan.  \nKata kunci- literasi keuangan, laporan keuangan, masjid, SAK ETAP, pengabdian masyarakat  \nAbstract  \nThis community service activity aims to improve the financial literacy of the management board of Masjid Muslimin Eka Surya in Medan Johor so that they are able to prepare financial reports in accordance with the Financial Accounting Standards for Entities Without Public Accountability (SAKETAP) and the Mosque Accounting Guidelines (PAM). The main issue addressed is the limited understanding of basic accounting principles and the absence of a structured recording system. The method includes initial observation, participatory training, and technical assistance using the mosque’s actual financial documents. The results show a significant improvement in participants’ understanding and skills, with 85% able to independently prepare simple financial reports. The outputs include a financial literacy module and a practical mosque financial report template. This activity succeeded in fostering awareness of financial accountability and a commitment to implementing a transparent and sustainable reporting system.  \nKeywords-financial literacy, financial reporting, mosque, SAK ETAP, community service  \nHow To Cite : Septriawan, M. R., Irawadi, B., Harahap, A. T., Sopang, F. I., & Nursidin, M. (2025). Literasi Keuangan Masjid Muslimin Eka Surya . Jurnal Pengabdian Masyarakat Bhinneka, 3(4), 834–839.  \n [https://doi. org/10.58266/jpmb.v3i4.27](https://doi. org/10.58266/jpmb.v3i4.276)[6](https://doi. org/10.58266/jpmb.v3i4.276)  \nCopyright ©2025 Muhammad Reza Septriawan, Bambang Irawadi, Ahmad Taufiq Harahap, Fandi Iskandar Sopang, M. Nursidin  \nThis work is licensed under Creative Commons Attribution License 4.0 CC-BY International license  \n Hal | 834  \nPENDAHULUAN  \nMasjid sebagai institusi keagamaan memainkan peran yang sangat strategis dalam kehidupansosial masyarakat Muslim di Indonesia. Selain sebagai tempat ibadah, masjid juga menjadi pusat kegiatan sosial, pendidikan, ekonomi, dan budaya umat. Salah satu fungsi utama masjid dalam konteks modern adalah pengelolaan dana umat yang dihimpun dari berbagai sumber, seperti zakat, infak, sedekah, dan wakaf (ZISWAF) . Fungsi ini memerlukan tata kelola keuangan yang profesional danakuntabel, sejalan dengan meningkatnya ekspektasi jamaah terhadap transparansi dana publik yang mereka salurkan.  \nNamu","cbCainyC1Ku9Fvj3","https://ap.wps.com/l/cbCainyC1Ku9Fvj3","pdf",788607,6,"Indonesian","# PENDAHULUAN\n## Peran masjid dalam pengelolaan dana umat\n## Tantangan literasi keuangan pengurus masjid\n## Dampak ketiadaan sistem akuntansi terstandar\n## Kondisi Masjid Muslimin Eka Surya","[{\"question\":\"Apa tujuan kegiatan pengabdian ini?\",\"answer\":\"Meningkatkan literasi keuangan pengurus Masjid Muslimin Eka Surya agar mampu menyusun laporan keuangan sesuai SAK ETAP dan Pedoman Akuntansi Masjid (PAM).\"},{\"question\":\"Permasalahan apa yang dihadapi pengurus masjid sebelum kegiatan?\",\"answer\":\"Rendahnya pemahaman prinsip akuntansi dasar dan belum adanya sistem pencatatan yang terstruktur.\"},{\"question\":\"Apa metode dan hasil utama kegiatan?\",\"answer\":\"Metode mencakup observasi awal, pelatihan partisipatif, dan pendampingan teknis menggunakan dokumen keuangan aktual masjid. Hasil menunjukkan peningkatan signifikan, dengan 85% peserta mampu menyusun laporan keuangan sederhana secara mandiri.\"}]","Literasi Keuangan Masjid Muslimin Eka Surya - Jurnal Pengabdian Masyarakat Bhinneka - Volume 3 - No. 4 - Tahun 2025 | PDF"]