Village financial management is expected to apply transparency and accountability in its management so that the goals of the central government can be realized properly, in Ketupat village this has not been realized because of the lack of transparency in village financial management towards the community, starting from planning to accountability, this is what happened in Ketupat Village, Raas District, District Sumenep. The purpose of this study was to determine the transparency of village financial management towards the Ketupat Village Community, Raas District, Sumenep Regency. The research method used is descriptive qualitative by describing systematically, factually and accurately about the facts and characteristics that exist in the village administration qualitatively by observing, interviewing directly and in-depth and documenting the transparency of village financial management to the Ketupat village community. Key research informants were the village head, village secretary and treasurer, while the supporting informants were community leaders, village officials and the BPD of Ketupat village. The results showed that the financial management of Ketupat village was not yet transparent to the community, this was revealed from the financial management carried out by the village government both from the planning stage, the implementation stage, the administration stage, the reporting and accountability stages, the lack of involvement of community leaders from each stage of financial management and not. the existence of extension media or information media owned by the village government, including the web, which until now has not been accessible. And there is no good communication between the village government and the BPD of the Ketupat village, Raas sub-district, Sumenep district.

Indonesia is a country with a majority Muslim population, including a country where the growth of Islamic financial institutions is quite rapid. Internationally, Indonesia is seen as a strength and has great potential for global Islamic finance, according to the Islamic Finance Development Report 2014 Indonesia is in the Top 10 Islamic Finance Assets ($ Million) ranks 9th with assets of 35,626. The mechanism of sharia principles in Islamic bank products is important to be studied comprehensively by him in this paper focused on: What is the meaning of Islamic bank? (2). What is the difference between Islamic banks and conventional banks? (3). How important is sharia principles in Islamic bank products? (4). What is the meaning of Profit Loss Sharing and its application in banking? (5). What is the meaning of Revenue Sharing and its application in banking? (6). How is the difference between Profit Loss Sharing and Revenue Sharing?. The theory of profit loss sharing was developed in two models, namely the mudharabah and musharaka models. The Mudharabah model refers to a form of business cooperation between two parties. The first party (shahibul maal) provides all the capital, while the other party becomes the fund manager (mudharib). Musyarakah model is a cooperation agreement between two or more parties to run a particular business. Each party contributes funds with an agreement that profits and risks are shared in accordance with the agreement. What is meant by revenue for a bank is the sum of the bank's interest income received from the distribution of funds or services on loans or deposits provided by the bank. Revenue in Islamic banking is the result received by the bank from the distribution of funds (investment) into productive assets, namely the placement of bank funds on other parties. This is the difference or number in excess of earning assets with bank receipts.

This community service activity aims to provide education and assistance for Micro, Small and Medium Enterprises (MSMEs) by providing an understanding of the importance of preparing financial reports and providing assistance in preparing financial reports using the SI APIK application. The method of implementing the activity is carried out in several stages, namely the first stage is planning and observation, the second stage is assistance in the preparation of financial reports using the Si APIK application, the third stage is the preparation of financial reports until August 2021, and the last stage is making video tutorials using the SI APIK application and making posters regarding the preparation of financial reports. MSME XYZ which is engaged in the culinary field is the object chosen and located in Central Java. The result of this activity is that MSME XYZ is able to make financial reports for the month of August using the Si APIK application. Kegiatan pengabdian masyarakat ini bertujuan untuk mmeberikan edukasi dan pendampingan bagi usaha Mikro, Kecil, dan Menengah (UMKM) dengan memberikan pemahaman tentang pentingnya penyusunan laporan keuangan dan memberikan pendampingan penyusunan laporan keuangan menggunakan aplikasi SI APIK. Metode pelaksanaan kegiatan dilakukan dengan beberapa tahap, yaitu tahap pertama adalah perencanaan dan observasi, tahap kedua adalah kegiatan pendampingan penyusunan laporan keuangan menggunakan aplikasi Si APIK, tahap ketiga penyusunan laporan keuangan sampai dengan bulan Agustus 2021, dan tahap terakhir adalah pembuatan video tutorial penggunaan aplikasi SI APIK dan pembuatan poster mengenai penyusunan laporan keuangan. UMKM XYZ yang bergerak dibidang kuliner merupakan obyek yang dipilih dan berlokasi di Jawa Tengah. Hasil kegiatan ini adalah bahwa UMKM XYZ mampu membuat laporan keuangan bulan Agustus dengan menggunakan aplikasi Si APIK.

Tulisan ini bertujuan mengetahui urgensitas ulama dan umara dalam sistem demokrasi politik lokal di kabupaten Situbondo, hasil penelitian menyimpilkan pertaman, ulama sebagai figure cultural bahkan sebagai benteng moralitas (morality figure) dan umara adalah pejabat yang mempunyai hak dan berwenang mengeluarkan kebijakan-kebijakan, sinergitas ini sangat kuat untuk membentuk masyarakat madani (civil society) dan mewujudkan masyarakat thayyibatun wa rabbun ghofur. Kedua, masyarakat Situbondo dikenal sebagai masyarakat paternalistik, masyarakat ini ditandai dengan kepatuhan yang tinggi kepada ulama terbukti dengan slogan mate odi’ noro’ kyiai (mati hidup ikut kyai) yang sering terucap acap kali kontestasi pemilihan, jadi preferensi sosio politiknya berbasis kyai yang berplatformkan ketohoan ulama di Situbondo.

Penelitian dilakukan guna mengimplementasikan kesejahteraan perspektif BKKBN dalam kajian Maqᾱṣid al-Syarῑ’ah, Al Ghazali menyebutkan bahwa masyarakat sejahtera adalah masyarakat yang dapat memenuhi kebutuhan atas diin (peribadatannya/agamanya), an nafs (kebutuhan dasar dirinya), ‘aql (kebutuhan intelektualnya), nasl (keturunannya), dan maal (hartanya). Hal ini dikembangkan oleh Jaseer Auda dalam rekontruksi Maqᾱṣid Syariah bahwa kesejahteraan adalah tercapainya falᾱḥ (keseimbangan kebutuhan dan akhirat), adapun indikator falah duniawi meliputi : Kelangsungan hidup (survival), kebebasan berkeinginan (Freedom From Want), kekuatan dan kehormatan (Power and Honour. Sedangkan falah ukhrawi meliputi : Kelangsungan hidup yang abadi (enternal survival), kesejahteraan abadi (enternal prosperty) Kemulyaan abadi (everlasting glory) Pengetahuan dari segala kebodohan (knowedge free of all ignorance) ini untuk kehidupan keakhiratan. Metode penelitian ini menggunakan pendekatan kualitatif dan analisis datanya menngunakan analisis isi (content analysis) dan pustaka, Dan Dalam implementasi kesejahteraan perspektif BKKBN dalam kajian maqᾱṣid al-syarῑ’ah terklasterkan; (1) Hifz al-adin selaras dengan sejahtera plus III, (2). Hifz Nasl selaras dengan sejahtera II, (3). Hifz Aql selaras dengan sejahtera III, (4). Hifz Nafs selaras dengan sejahtera III, (5). Hifz Mall selaras dengan sejahtera III.