scholarly journals Pendampingan Pemetaan Masalah Praktik Akuntansi Yayasan

2021 ◽  
Vol 1 (3) ◽  
pp. 328-339
Author(s):  
Arthik Davianti ◽  
Steffi Kartika ◽  
Dyah Ayu Ningrum ◽  
Nurul Rizki Anindita ◽  
Rizvanya Anugra Arighi ◽  
...  
Keyword(s):  
Data Collection ◽  
Community Service ◽  
Internal Controls ◽  
Non Profit ◽  
Recording Process ◽  
Service Activity ◽  
Non Profit Organizations

The Community Service activity was conducted as an effort to improve the application of accounting in non-profit organizations. This activity was important considering that there are various important aspects in the accounting recording process that have not generally been implemented in non-profit organizations.  Yayasan Hati Beriman Salatiga, as a non-profit organization engaged in several fields and has implemented the accounting recording process using Zahir application. The implementation of the community service was carried out by data collection through interviews and observation of zahir application application.  The Community Service Team found that the internal controls in the implementation of the accounting recording process had not been implemented. Therefore, the Team suggested recommendations for the separation of functions in the accounting recording process by utilizing the resources owned and optimizing the use of recording applications.

scholarly journals Workshop Pembuatan Laporan Keuangan Dasar Organisasi Nirlaba untuk Santri Lembaga Kesejahteraan Sosial Anak (LKSA) Nurul Iman

2021 ◽  
Vol 2 (2) ◽  
pp. 108-116
Author(s):  
Dede Mustomi ◽  
Asep Dony Suhendra ◽  
Khoirul Ulum ◽  
Maria Lapriska Dian Ela Revita
Keyword(s):  
Community Service ◽  
Financial Reporting ◽  
Positive Impact ◽  
Main Theme ◽  
Study Program ◽  
Financial Reports ◽  
Non Profit ◽  
Financial Report ◽  
Non Profit Organizations ◽  
Welfare Institution

ABSTRACT Financial reports for an organization are very fundamental. This is a form of transparency for the finances of an organization, especially for non-profit organizations such as the Child Social Welfare Institution (LKSA Nurul Iman) which is a community service partner this time. We from the Business Administration Study Program, Faculty of Economics and Business, Bina Sarana Informatika University held a community service with the main theme being a Workshop on Making Basic Financial Reports for Non-Profit Organizations for Students of the Child Welfare Institution (LKSA Nurul Iman). The main problem why we raised this theme is because LKSA Nurul Iman touches more on programs that are religious in nature, even though the challenges ahead are more difficult and global so that teenagers who are currently studying must be given general knowledge, one of which is understanding financial reporting. Departing from these problems, we provide a solution in the form of a financial report preparation workshop, where we will describe the steps for making financial reports that are easily understood by their age. The method we use in community service this time is in the form of a workshop by providing examples of how to make basic financial reports and immediately put them into practice so that participants can absorb the material provided. The implementation of community service this time is still online using the Zoom application. The use of the Zoom application is due to the pandemic that has not ended and is still PPKM level 2. The output achieved in this community service is in the form of a Press Release which will be published in online media. Hopefully this activity will have a positive impact where the skills gained can be used in the future for the benefit of the Foundation and become provisions when they apply for jobs or establish an organization.

scholarly journals Effective Internal Controls for Not-For Profit Entities

2020 ◽  
pp. 47-58
Author(s):  
Achraf Seyam, CPA ◽  
Barry Copper, CPA
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Continuous Monitoring ◽  
Internal Controls ◽  
Professional Services ◽  
Non Profit ◽  
The Public ◽  
For Profit ◽  
Not For Profit ◽  
Non Profit Organizations

The importance of internal control is clear. Effective internal control makes sure non-profit organizations to carried out their mission and objectives, such as proper use of funds and provide professional services to the public without any risk of fraud and mismanagement or breach of ethics. Through continuous monitoring of non-profit’s performance and activities, internal controls dispose of the behaviors of non-profit organizations with their objectives. Internal controls also engaged in good management and make sure to provide appropriate financial reporting by providing accurate and complete reports to the management in a timely manner and make sure the sources are correctly allocated. Internal control is also the tool to safeguard assets that make sure the organizations physical and intangible assets are protected from fraud, misused, and error. Internal control is not only able to deter and detect fraud and error but also is able to reduce the chance to risks.

scholarly journals Three Steps Towards Sustainability: Spreadsheets as a Data Collection Analysis System for non-Profit Organizations

2018 ◽  
Vol 33 (2) ◽  
Author(s):  
Sidney Joseph Shapiro ◽  
Vivian Oystrick
Keyword(s):  
Data Collection ◽  
Present Article ◽  
Competitive Environment ◽  
Non Profit ◽  
Viable Solution ◽  
Data Collection And Analysis ◽  
Non Profit Organizations ◽  
Analysis System ◽  
Existing Data ◽  
Analyze Data

Many non-profits face barriers developing systems to collect and analyze data that can leverage the type of information that their funders and stakeholders require. Constraints such as limited evaluation expertise, time, and money make this virtually impossible to achieve without a viable solution. In an increasingly competitive environment, it is imperative that non-profits find innovative ways to track and measure their work within their evaluative capabilities. There are different ways in which evaluators can help even the most constrained non-profit organizations capture their reach and make the most of their existing data. This article proposes a three-step framework for the development of a data-collection and -analysis system through the use of spreadsheets. Not only is this proposed system feasible within the constraints of the non-profit sector, but it is also valuable for the sustainability of their services over time.De nombreuses organisations à but non-lucratif font face à des obstacles en ce qui concerne la mise en place de systèmes de collecte et d’analyse de données pour offrir des informations pertinentes pour leurs bailleurs de fonds et parties prenantes. Le fait d’avoir une expertise limitée en évaluation, des contraintes de temps et financières sont des obstacles qui rendent impossible l’implantation de solutions viables. Dans un environnement de plus en plus concurrentiel, il est impératif que les organisations à but non-lucratif trouvent des moyens innovants pour monitorer leur travail en respectant leur capacité évaluative. Les évaluateurs disposent de divers moyens pour aider les organisations à but non-lucratif, même celles disposant de très minces ressources, à évaluer leur portée et à tirer le meilleur parti des données dont elles disposent. Le présent article propose une procédure en trois étapes pour l’élaboration d’un système de collecte et d’analyse des données faisant appel à des chiffriers. Non seulement il est possible d’implanter un tel système compte tenu des contraintes du secteur à but non lucratif, mais il apporterait beaucoup pour la pérennité des services.

scholarly journals IMPLEMENTASI SEBARAN INFORMASI PROFIL DESA PETUNG SEWU

2019 ◽  
Vol 4 (2) ◽  
pp. 138
Author(s):  
Soetam Rizky Wicaksono ◽  
Felik Sad Windu Wisnu Broto ◽  
Paulus Lucky Tirma Irawan
Keyword(s):  
Local Government ◽  
Data Collection ◽  
Community Service ◽  
Information Dissemination ◽  
Demographic Data ◽  
Market Potential ◽  
Collection Process ◽  
Data Collection Process ◽  
Service Activity

<p><strong><em>Abstract.</em></strong> <em>Information dissemination in village is an obligation which must be done from its local government to society. Demographic data and village profile should be written well to make people being able optimizing village market potential and beyond its environment. That phenomenon also happened in Petung Sewu Village, which is locate in Kecamatan Dau, Kabupaten Malang near by Universitas Ma Chung. This village approximately located 8 km from university. Thus, in this community service activity already done analyzing and data collection process until its accompaniment and installation of the system. Eventhough the result of aplication being built is far from perfect, however, all of the target from prior proposal already reached out.</em></p><p> </p><p><strong>Abstrak.</strong> Sebaran informasi di lingkup desa merupakan sebuah kewajiban yang harus dilakukan oleh pihak perangkat desa ke masyarakat. Sebaran data demografi dan profil desa seharusnya mampu menjadikan masyarakat yang akan membuka usaha dapat memahami pasar dari lingkungan sekitarnya. Fenomena tersebut juga terjadi di desa Petung Sewu kecamatan Dau, Kabupaten Malang. Desa Petung Sewu yang berlokasi kurang lebih hanya 8 km dari Universitas Ma Chung. Karenanya dalam aktifitas ini dilakukan analisis dan pengumpulan data untuk sistem informasi profil desa, dan pendampingan berupa instalasi hingga pelatihan setelah sistem selesai dibuat. Meski aplikasi belum mendekati ambang sempurna, namun target dari pelaksanaan aktifitas pengabdian telah tercapai sesuai dengan proposal yang ditetapkan</p><p> </p>

scholarly journals Edukasi dan Pendampingan Akuntansi Kader Posyandu Rambutan dan Posyandu Nusa Indah Desa Mekarwangi Kabupaten Tangerang

2020 ◽  
Vol 1 (01) ◽  
pp. 25-36
Author(s):  
Bahtiar Effendi
Keyword(s):  
Community Service ◽  
Junior High School ◽  
Community Health Center ◽  
Educational Background ◽  
Financial Accounting ◽  
Non Profit ◽  
Adequate Understanding ◽  
Third Stage ◽  
Service Activities ◽  
Service Activity

Abstract This community service activity aims to provide education and assistance to Kader Posyandu Rambutan and Posyandu Nusa Indah in Mekarwangi village, Tangerang, by providing an adequate understanding of effective accounting practices and introduction of financial accounting standards for non-profit organizations (PSAK 45). The method of community service activities is carried out through several stages. The first stage is the assessment of needs. The second stage is the implementation of activities in the form of education and accounting assistance which is carried out through the delivery of material and direct assistance in bookkeeping for Posyandu and discussions. The third stage is monitoring which aims to accommodate the problems experienced by Posyandu during the accounting process. Based on the activities carried out, Kader Posyandu are quite helpful in the bookkeeping process which has been considered difficult due to their lack educational background on elementary and junior high school, so that their competencies need to be improved, therefore Posyandu bookkeeping and/or accounting practices can run effectively and can also improve the timeliness of Posyandu formal reporting to Mekarwangi Village Midwives and Puskesmas (community health center). Community service activities still need to be continued to other Posyandu in Mekarwangi Village so that the competence of accounting among Kader Posyandu can be evenly distributed. Keywords: accounting, posyandu, Mekarwangi village   Abstrak Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan edukasi dan pendampingan bagi Kader Posyandu Rambutan dan Posyandu Nusa Indah di Desa Mekarwangi, Tangerang, dengan memberikan pemahaman memadai tentang praktik pembukuan (akuntansi) yang efektif dan pengenalan standar akuntansi keuangan organisasi  nirlaba (PSAK 45). Metode pelaksanaan kegiatan pengabdian kepada masyarakat dilakukan melalui beberapa tahapan. Tahap pertama adalah kegiatan penjajakan kebutuhan. Tahap kedua adalah pelaksanaan kegiatan berupa edukasi dan pendampingan akuntansi yang dilakukan melalui penyampaian materi dan pendampingan langsung pembukuan Posyandu dan diskusi. Tahap ketiga adalah monitoring yang bertujuan untuk menampung permasalahan yang dialami Posyandu selama proses pembukuan (akuntansi). Berdasarkan kegiatan yang dilaksanakan, Kader Posyandu cukup terbantu dalam proses pembukuan yang selama ini dianggap sulit dikarenakan kompetensi pendidikan mereka yang mayoritas SD dan SMP sehingga kompetensinya perlu ditingkatkan agar praktik pembukuan (akuntansi) Posyandu bisa berjalan secara efektif dan dapat meningkatkan ketepatwaktuan pelaporan formal Posyandu kepada Bidan dan Puskesmas Desa Mekarwangi. Kegiatan pengabdian kepada masyarakat masih perlu dilanjutkan ke Posyandu lainnya di Desa Mekarwangi agar kompetensi pembukuan (akuntansi) para Kader Posyandu dapat seimbang. Kata kunci: akuntansi, posyandu, desa Mekarwangi

scholarly journals PENDAMPINGAN PENINGKATAN KEMAMPUAN MEMBACA AL-QUR’AN BAGI KADER AISYIYAH RANTING NGADIREJO PADA MASA PANDEMI COVID-19

2021 ◽  
Vol 5 (1) ◽  
pp. 616
Author(s):  
Main Sufanti ◽  
Beti Kurniawati ◽  
Maryam Sri Muhaimini ◽  
Jeni Nur Cahyati
Keyword(s):  
Data Collection ◽  
Community Service ◽  
Small Groups ◽  
Study Groups ◽  
Learning Activity ◽  
Study Group ◽  
Analysis Program ◽  
Learning To Read ◽  
Participation Of Women ◽  
Service Activity

ABSTRAKRanting Aisyiyah Ngadirejo Kartasura telah menyelenggarakan pembelajaran membaca Al-Qur’an bagi ibu-ibu jamaah pengajian. Sebelum pandemi ada 4 kelompok belajar yaitu kelompok Al-Hidayah, Al-Hidayah Klinggen, Al-Fadhilah, dan Pucangan. Namun, saat pandemi Covid-19 kelompok belajar ini berhenti. Survei terhadap peserta menunjukkan adanya ibu-ibu yang belum mahir membaca Al-Qur’an, maka pembelajaran perlu dilanjutkan. Kegiatan pengabdian masyarakat ini bertujuan untuk (1) meningkatkan partisipasi ibu-ibu anggota Aisyiyah Ngadirejo Kartasura dalam penyelengaraan kelompok belajar Al-Qur’an di masa pandemi dan (2) meningkatkan kemampuan membaca Al-Qur’an dengan benar dan lancar bagi ibu-ibu Aisyiyah Ngadirejo Kartasura. Solusi yang ditawarkan adalah pendampingan belajar membaca Al-Qur’an dalam kelompok-kelompok kecil dengan metode iqra. Kegiatan ini dilaksanakan melalui 8 tahap, yaitu eksplorasi, analisis kebutuhan, penyusunan program, sosialisasi pendataan peserta, pembentukan kelompok belajar, pendampingan belajar, dan evaluasi.  Kegiatan dilaksanakan selama 8 bulan sejak September 2020-April 2021. Hasil pengabdian ini adalah (1) Ditinjau dari kerjasama, program ini dapat mempererat kerjasama antara Universitas Muhamamdiyah Surakarta, PRA Ngadirejo, dan TPA Al-Hidayah. (2) Ditinjau dari proses penyelenggaraan kegiatan belajar Al-Qur’an ini telah berhasil menyelenggarakan 2 kelompok belajar yaitu Al-Fadhilah dan Al-Hidayah dengan protokol kesehatan. (3) Ditinjau dari peningkatan kemampuan peserta, program ini dapat meningkatkan kemampuan peserta dalam membaca Al-Qur’an, yakni meningkatnya jilid iqra dan surat Al-Qur’an yang dipelajari. Kata Kunci: kelompok belajar Al-Qur’an; anggota Aisyiyah; metode iqra; pandemi covid-19 ABSTRACTRanting Aisyiyah Ngadirejo Kartasura has organized learning to read the Qur'an for mothers of recitation congregations. Before the pandemic there were 4 study groups, namely the Al-Hidayah, Al-Hidayah Klinggen, Al-Fadhilah, and Pucangan groups. However, during the Covid-19 pandemic this study group stopped. The survey of participants showed that there were mothers who were not proficient at reading the Qur'an, so learning needed to be continued. This community service activity aims to (1) increase the participation of women members of Aisyiyah Ngadirejo Kartasura in organizing Al-Qur'an study groups during the pandemic and (2) improve the ability to read the Koran correctly and fluently for mothers. Aisyiyah Ngadirejo Kartasura. The solution offered is mentoring in learning to read the Qur'an in small groups using the iqra method. This activity was carried out through 8 stages, namely exploration, needs analysis, program preparation, socialization of participant data collection, formation of study groups, study assistance, and evaluation. The activity was carried out for 8 months from September 2020-April 2021. The results of this service were (1) In terms of collaboration, this program could strengthen cooperation between the Muhammadiyah University of Surakarta, PRA Ngadirejo, and TPA Al-Hidayah. (2) Judging from the process of organizing this Al-Qur'an learning activity, it has succeeded in organizing 2 study groups, namely Al-Fadhilah and Al-Hidayah with health protocols. (3) In terms of increasing the ability of participants, this program can improve the ability of participants in reading the Qur'an, namely increasing the volume of iqra and the letters of the Qur'an that are studied. Keywords: Al-Qur’an study group; Aisyiyah members; iqra method; Covid-19 pandemic 

Relationship Marketing and Communication as a Driver of Fundraising Loyalty and Success in Non-Profit Organizations

2021 ◽  
pp. 62-77
Author(s):  
Joana Macedo ◽  
Márcia Gonçalves ◽  
Bruno Barbosa Sousa
Keyword(s):  
Content Analysis ◽  
Data Collection ◽  
Relationship Marketing ◽  
Policy Planning ◽  
Non Profit ◽  
Interview Technique ◽  
Doing Business ◽  
A Priority ◽  
Non Profit Organizations ◽  
The Impact

Competitiveness is becoming a growing phenomenon. The quality and innovation in the art of doing business is becoming increasingly evident, showing to the need for organizations to create mechanisms capable of adding value to consumers and occupying a better positioning in their minds. Therefore, fundraising policy planning becomes a priority for non-profit organizations (NGO). This chapter aims to prove the contribution of fundraising to the sustainability of NGO and the impact of relationship marketing in establishing lasting relationships between NGO and all its stakeholders. The data collection of the latter is achieved through the application of the interview technique, to which content analysis will be applied as a method of analyzing the results. The main results of the research demonstrate the need for NGO to rethink how they interact with their audiences, especially business patrons, in order to build their loyalty and be more successful in their fundraising activities.

scholarly journals PENDAMPINGAN PENGELOLAAN KEUANGAN DAN PENYUSUNAN LAPORAN KEUANGAN SEKOLAH BAGI PEMILIK SEKOLAH DAN PENGELOLA KEUANGAN SEKOLAH DI WILAYAH BOGOR

2021 ◽  
Vol 1 (1) ◽  
pp. 31
Author(s):  
Etty Murwaningsari ◽  
Sofie Sofie ◽  
Sistya Rachmawati ◽  
Fatik Rahayu
Keyword(s):  
Community Service ◽  
Financial Management ◽  
Financial Statements ◽  
Financial Statement ◽  
Basic Knowledge ◽  
Non Profit ◽  
Counseling Training ◽  
Financial Position ◽  
Service Activity ◽  
The Subject

<p><strong><em>Abstract:</em></strong></p><p><em>This community service activity aims to help school owners and managements to get competences in preparing Financial Statement regarding to Accounting Standards for Non Profit Entity (PSAK 45/ISAK 35). The subject discussed in this community service activity are: 1. Basic knowledge of Financial Statement for Non Profit Entity, 2. The Accounting Cycle Concept that consist of journalization, posting to general legder, preparing trial balance, adjusting entries concept, and adjusted trial balance. 3. Basic concept of preparing Financial Statements including activity statement, statement of financial position, and cash flow statement. 4. Practise for identifying transaction, preparing cash journal, posting to general ledger, and preparing trial balance. 5. This community service activity is a suistanable training program, with objective to give the participants competences in preparing Financial Statements of their school at the end of the program. Methods used in this community service activity are counseling, training, and mentoring presented by community service activity team. Discussion sessions with participants guided by the mentor and held in Zoom Meeting. Questionnaire in Google Form platform is used to gather feedback from participants. The evaluation results for this community service activity, both during the session and through questionnaire, shows that participants are satisfied with the program and the purpose of this community service activity is achieved where participants got the benefits in knowledge, understanding, and skills related to Financial Management and Financial Statements in school. Also, participants are able to apply transaction identification, journalized, prepared general ledger and trial balance.</em></p>

scholarly journals LITERASI FINANSIAL PADA TAMAN BACA MASYARAKAT

2019 ◽  
Vol 3 (2) ◽  
pp. 209-215
Author(s):  
Hanjar Ikrima Nanda ◽  
Ria Zulkha Ermayda ◽  
Fitri Purnamasari ◽  
Nabila Dini Syara ◽  
Nabila Dini Syara ◽  
...  
Keyword(s):  
Community Service ◽  
Financial Literacy ◽  
Financial Management ◽  
Group Discussion ◽  
Financial Statements ◽  
Self Management ◽  
Financial Reports ◽  
Non Profit ◽  
Service Activity ◽  
Leadership Group

Abstrak Pengelolaan mandiri oleh pemilik Taman Baca Masyarakat (TBM), seringkali dihampiri oleh masalah keuangan yang cukup mengancam kontinuitasnya. Kurang pengetahuan dari pengurus organisasi nirlaba ini dapat diminimalisir dengan memberikan lokakarya terkait pengelolaan keuangan organisasi sejenis. Dana dari donasi—baik tunai maupun non tunai—seyogyanya diterima, dicatat, serta dilaporkan dengan baik dan menarik, sehingga meningkatkan kepercayaan donatur. Tujuan dari rangkaian kegiatan ini adalah untuk memberikan keterampilan teknis terkait pembuatan laporan keuangan TBM yang mudah dipahami oleh para stakeholder, dengan menggunakan metode berupa penggalian masalah, pemberian materi serta praktik. Kegiatan pertama yang dilakukan adalah leadership group discussion yang hasilnya membantu kegiatan berikutnya agar tepat sasaran. Kegiatan selanjutnya yaitu lokakarya yang diselenggarakan dalam bentuk praktik pencatatan dan juga penyajian laporan keuangan yang menarik serta mudah dipahami. Kegiatan pengabdian ini direspon positif oleh peserta, dan mereka mulai berkomitmen untuk tertib mencatat donasi tunai dan non tunai di TBM masing-masing. Ke depannya, kegiatan semacam ini sebaiknya ditindaklanjuti dengan pendampingan untuk menyesuaikan inti dari materi dengan keunikan masing-masing TBM. Kata kunci: Literasi Finansial, Taman Baca Masyarakat, Laporan Keuangan, Organisasi Nirlaba   Abstract Self-management by the owners of the Community Reading Park (TBM), often accompanied by financial problems that threaten its continuity. Lack of knowledge from the management of this non-profit organization can be minimized by providing workshops related to the financial management of similar organizations. Funds from donations—both cash and non-cash—should be received, recorded, and reported both properly and attractively, thereby increasing donor trust. The purpose of this series of activities is to provide technical skills related to the preparation of TBM financial reports that are easily understood by stakeholders, using excavating problems, providing material and practice as the methods. The first activity carried out was a leadership group discussion whose results helped the next activity to be on target. The next activity is a workshop about recording practices and the making of interesting financial statements that easy to be understand. The community service activity was responded positively by the participants, and they began to commit to an orderly record of cash and non-cash donations at their respective TBMs. In the future, this kind of activity should be followed up with assistance to adjust the core of the material with the uniqueness of each TBM. Keywords: Financial Literacy, Taman Baca Masyarakat, Financial Reports, Non-Profit Organization

scholarly journals Kinerja Keuangan dan Manajemen Wakaf Sabilillah Malang

2020 ◽  
Vol 7 (2) ◽  
pp. 136
Author(s):  
Wahyu Kharismaputri ◽  
Ulfi Kartika Oktaviana
Keyword(s):  
Data Collection ◽  
Qualitative Methods ◽  
Financial Performance ◽  
Financial Ratios ◽  
Property Management ◽  
Non Profit ◽  
Maximum Extent ◽  
Library Studies ◽  
Non Profit Organizations

Improving performance is critical in every organization including waqf institutions. Assessing performance can be useful to indicate whether they have been effective and efficient in managing waqf assets. In the context of non-profit organizations such as waqf institutions that aim to prosper the community still do not realize the importance of assessing performance. Waqf management is indispensable for the usefulness of waqf assets. Waqf will provide benefits for ummah if managed professionally. Nadzir is obliged to manage and develop waqf property in accordance with its purpose, function, and provision. This research uses qualitative methods with a deksriptif approach, which aims to know the financial performance and management of waqf in Sabilillah Mosque Malang. Data collection is done by means of interviews, observations, and library studies. The results showed that financial performance is quite good because it meets the criteria of the seven financial ratios. Waqf management in Sabilillah is also well organized according to their respective jobdisks. In waqf management in Sabilillah mosque use the principles of al-amin (siddiq, amanah, tabliq, and fathanah). nature of waqf property management has obstacles such as nadzir who are still passive in overseeing the management of waqf, but everything is implemented to the maximum extent possible and planned to give the same understanding to the waqf manager at Sabilillah mosque.

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