Mentoring Financial Reporting according to Sharia Principles by Implementing Tri Nga (Ngerti, Ngrasa, Nglakoni)

Purpose - The aims of this community service program is to provide and increase an understanding to the management of sharia cooperative how to make correct manual records in accordance with sharia accounting principles by integrating Tamansiswa’s teaching called Tri Nga Teachings (Ngerti, Ngrasa, Nglakoni). Methods - This community service activity is delivering lecture material on the preparation of financial statements for sharia cooperative based on sharia accounting principles by integrating the Tri Nga Teachings (Ngerti, Ngrasa, Nglakoni). At the end of the activity, program evaluation and monitoring programs are carried out. Result and discussions -The result of this community service activity is to increase partners' knowledge and skills in preparing financial reporting for sharia cooperative in accordance to sharia acoounting principles so that a problem like discrepancy between recording and actual transactions can be avoided. It is hoped that human resouces of sharia cooperative’s ability to run the business can be improved. Conclusion - Financial statement plays an important role in business activity. The inability of cooperative members to prepare financial statements is still a major problem. Through this community service program, the capability of the sharia cooperative’s member increase and it willl allow them to present financial statements in accordance with sharia accounting principles.