Penguatan Tata Kelola Laporan Keuangan Filantropi Islam melalui Pendekatan ABCD pada Program GIUR UPZIS NU Care-LAZISNU

Abstract

UPZIS NU Care-LAZISNU Branch Perum BTN Asabri Gedog, Blitar City, manages the Small Change Donation Movement (GIUR) program as a means of collecting funds based on community participation. The problem faced is that the systematics and standards of financial reporting are not yet optimal, making it difficult to analyze financial information comprehensively. This community service activity aims to improve the quality of financial report management through the structuring of reporting formats and strengthening the capacity of administrators. The method used is the Asset-Based Community Development (ABCD) approach with stages of identifying organizational assets, discussing needs, designing financial report formats, providing technical assistance in report preparation, and evaluating results. The results of the activity show that UPZIS has strong institutional potential in the form of organizational structure and routine recording. However, after assistance, the financial reports became more systematic, structured, and easier to understand with a clear separation between income, expenses, and final balances. This assistance increased the administrators' understanding of the importance of financial reports as an instrument of organizational accountability.