Implementation of Digital Accounting in Mosque-based Sharia Cooperatives in Bandung City

ABSTRACT : In Bandung, there are more and more mosque-based sharia cooperatives. This mosque-based sharia cooperative was formed at the initiation of lecturers from the Bachelor of Accounting study program at Widyatama University last June 2020. The problem faced by mosque-based sharia cooperatives is the limited capacity of human resources to prepare integrated and up-to-date sharia cooperative financial reporting. This community service aims to provide management with knowledge about preparing financial reports that comply with standards and how to implement digital accounting for sharia cooperatives in the city of Bandung. This activity was carried out by a group of lecturers from the Bachelor of Accounting study program at Widyatama University in collaboration with the economics sector of the Bandung City MUI and the mosque cooperative center. The implementation method is carried out in four stages, namely preparation, training, evaluation and reporting, and mentoring. The administrators of sharia cooperatives feel they have gained direct knowledge of the subject matter so they are able to prepare sharia cooperative financial reports based on sharia accounting standards.