scholarly journals SISTEM DAN MEKANISE PENYUSUNAN ANGGARAN PENERIMAAN DAN PENGELUARAN DANA PADA YAYASAN BINA UMMAT KELAPA DUA

2021 ◽  
Vol 3 (2) ◽  
Author(s):  
Kurniawan Tjakrawala ◽  
Nurainun Bangun
Keyword(s):  
Financial Reporting ◽  
Reporting System ◽  
Administrative Staff ◽  
Business Faculty ◽  
Financial Reports ◽  
Non Profit ◽  
Management Level ◽  
Learning Modules ◽  
Simple Format ◽  
Target Activity

The purpose of this Community Service Program (a.k.a PKM) in Period I 2020 is to provide counseling using learning modules that provide knowledge about the systems and mechanisms for budgeting revenue and disbursement of funds in non-profit organizations, which in this case are organizations in the form of foundations, namely Yayasan Bina Ummat Kelapa Dua. The foundation’s problem is the lack of understanding of the system and mechanism for budgeting the foundation's funds of revenue and expenditure for planning and controlling donor funds. The foundation admits that the financial reporting system has not been systematic, as of the donors might not be able to scrutinize the accountability of financial reports in such comprehensive manner, even in a simple format. The target activity to be achieved in this program is the management level along with a number of teachers and administrative staff of the Bina Ummat Kelapa Dua Foundation. As the solution to their problems. This programs activities use module which is one of the program’s outputs. The methods used in this program are lecturing, question-and-answer methods, and practice module material. This program activity also involved student from the undergraduate program in accounting department of economic & business faculty of UNTAR, that intended to give the real facts insight that exist in the community, as well as efforts to involve students in providing real solutions based on the knowledge they have understood. This program also produced output in the form of scientific articles or scientific proceedings. ABSTRAK:Tujuan dari aktivitas pengabdian kepada masyarakat (PKM) pada periode I (satu) 2020 ini adalah mengadakan penyuluhan dengan menggunakan modul belajar yang memberikan pengetahuan mengenai sistem dan mekanisme penyusunan anggaran penerimaan dan pengeluaran dana pada organisasi nirlaba, yang dalam hal ini adalah organisasi berbentuk yayasan yaitu Yayasan Bina Ummat Kelapa Dua. Permasalahan yang dialami oleh pihak yayasan adalah kurangnya pemahaman mengenai sistem dan mekanisme penyusunan anggaran penerimaan dan pengeluaran dana yayasan untuk keperluan perencanaan dan pengendalian dana donatur. Pihak yayasan mengakui bahwa sejauh ini masih belum sistematis dalam sistem pelaporan keuangan, sehingga para donatur belum dapat menyimak laporan pertanggungjawaban keuangan secara komprehensif meskipun dalam format yang sederhana. Target kegiatan yang akan dicapai dalam PKM ini adalah pengurus beserta sejumlah guru dan staf administrasi yang bernaung pada Yayasan Bina Ummat Kelapa Dua agar memperoleh solusi atas permasalahan mereka berupa aktivitas pelatihan yang akan menggunakan modul yang menjadi salah satu luaran dari kegiatan PKM ini. Metode yang dipakai dalam PKM ini adalah metode ceramah, tanya-jawab, dan praktik materi modul. Kegiatan PKM ini juga melibatkan mahasiswa dari Prodi S1 akuntansi FEB UNTAR. Keterlibatan mahasiswa dimaksudkan guna menambah wawasan mengenai fakta riil permasalahan yang ada di lingkunga masyarakat, serta upaya melibatkan makasiswa dalam aktivitas pemberian solusi nyata atas permasalahan target yang dihadapi berdasarkan bidang keilmuan yang dikuasai. Hasil kegiatan PKM telah berlangsung sesuai tujuan, dengan luaran wajib berupa publikasi ilmiah dan juga luaran tambahan yaitu modul belajat yang ditujukan kepada mitra PKM

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 Adaptasi Laporan Keuangan Pada Entitas Nonlaba Berdasarkan Isak 35 (Studi Kasus pada Universitas Ibrahimy Sukorejo Situbondo)

2021 ◽  
Vol 21 (02) ◽  
Author(s):  
Imro'atun Shoimah ◽  
Siti Maria Wardayati ◽  
Yosefa Sayekti
Keyword(s):  
Financial Reporting ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Reports ◽  
Non Profit ◽  
Net Assets ◽  
Double Entry ◽  
The University

This research aims to analyze and adapt the financial reporting of non-profit entities based on Interpretation of Financial Accounting Standards 35 (ISAK 35): concerning the Presentation of Financial Statements for Non-Profit Oriented Entities. Namely the interpretation of the Statement of Financial Accounting Standards 1 (PSAK 1): concerning the Presentation of Financial Statements. For other accounting provisions for non-profit entities, it refers to the Financial Accounting Standards for Entities without Public Accountability (SAK ETAP) and Sharia Accounting Standards (SAS). Qualitative research was conducted with a case study at the University of Ibrahimy Sukorejo Situbondo. The results of this study, it is necessary to change the accrual basis recording method with the double entry system, preparation of adjusting journals to then compilation of financial position reports, comprehensive income reports, changes in net assets reports, cash flow reports and notes on financial reports based on ISAK 35. Adaptation of university financial reports Ibrahimy based on ISAK 35 is carried out by adjusting the required account posts by Ibrahimy University with the accounts stated in the Interpretation of Financial Accounting Standards 35 (ISAK 35)

A study on the national council of welfare and social development Malaysia : the state of financial reporting of charity organizations

2006 ◽  
Vol 3 (2) ◽  
pp. 113
Author(s):  
Radiah Othman ◽  
Jamaliah Said ◽  
Noraini Mohd Nasir
Keyword(s):  
Financial Reporting ◽  
Annual Reports ◽  
National Council ◽  
Charitable Organizations ◽  
Financial Reports ◽  
Non Profit ◽  
Balance Sheets ◽  
External Auditors ◽  
High Staff Turnover ◽  
Time Period

In most countries, companies are required to submit their annual financial reports to the relevant authorities. Similarly, some countrIes require charitable organizations to submit their annual reports to the relevant authorities. In Malaysia, all charity organizations, as part of non-profit organizations, have I to be registered with the Registrar ofSocieties (ROS). As part ofthe legal requirement, these organizations must submit their annual reports, including I their financial reports, to the ROS within the stipulated time period. However, less than 50% of the charity organizations do not do so. Thus this study attempts to determine the current state of financial reporting of the charity organizations in the country and highlight major issues and problems faced by them in preparing the financial reports. It is hoped that the findings of this research would assist the relevant authorities andthe organizations themselves to overcome problems related to the non-submission of annual reports as required by the ROS. Annual reports of 32 charity organizations were reviewed for this study and it was found that there were varying degree ofreporting practices among them. All had submitted their balance sheets, but only 60% presented cash flow statement and only 59% had their financial statement auditedby external auditors. Among the problems faced by these organizations in preparing the financial statements were the lack of skilled accounting staff and high staff turnover. These problems may have contributed to the low number ofcharity organizations submitting the annual reports to the ROS.

scholarly journals KUALITAS PENYAJIAN INFORMASI AKUNTANSI PONDOK PESANTREN DARUL HIKMAH

2021 ◽  
Vol 8 (1) ◽  
Author(s):  
Fauzi Achmad ◽  
Amor Marunda ◽  
Faroman Syarief ◽  
Raden Achmad Harianto ◽  
Rachmat Pramukty
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Accounting Standards ◽  
Boarding School ◽  
Financial Accounting ◽  
Value Systems ◽  
Community Members ◽  
Financial Reports ◽  
Non Profit ◽  
Lecture Method

Abstract: One source that supports the success of Islamic boarding schools in carrying out development is finance, because the financial sector is a support in the management of education. For this reason, good and transparent financial management is needed, so that the weaknesses and shortcomings of the pesantren can be identified by other interested parties. Islamic boarding school financial reports only present reports of cash receipts and cash disbursements, which are not in accordance with the classification items in accordance with applicable financial accounting standards because the foundation does not recognize accounting standards used as financial reporting guidelines for non-profit entities. Methods of community service activities This method uses lectures or outreach, discussion and learning that are practiced by participants and resource persons. The lecture method is used to convey general knowledge about Islamic boarding school financial reports, SAK ETAP, SAK 45 and SAK Syariah accompanied by a question-and-answer session. The learning method is used to transfer knowledge or skills and value systems owned by resource persons to community members Abstrak: Salah satu sumber yang mendukung keberhasilan pondok pesantren dalam melaksanakan pembangunan adalah keuangan, karena sektor keuangan merupakan penunjang dalam penyelenggaraan pendidikan. Untuk itu diperlukan pengelolaan keuangan yang baik dan transparan, agar kelemahan dan kekurangan para pesantren dapat diketahui oleh pihak lain yang berkepentingan. Laporan keuangan pondok pesantren hanya menyajikan laporan penerimaan dan pengeluaran kas yang tidak sesuai dengan klasifikasi item sesuai dengan standar akuntansi keuangan yang berlaku karena yayasan tidak mengenal standar akuntansi yang digunakan sebagai pedoman pelaporan keuangan untuk organisasi nirlaba. entitas. Metode kegiatan pengabdian masyarakat Metode ini menggunakan ceramah atau sosialisasi, diskusi dan pembelajaran yang dipraktikkan oleh peserta dan narasumber. Metode ceramah digunakan untuk menyampaikan pengetahuan umum tentang laporan keuangan pondok pesantren, SAK ETAP, SAK 45 dan SAK Syariah disertai dengan sesi tanya jawab. Metode pembelajaran digunakan untuk mentransfer pengetahuan atau keterampilan dan sistem nilai yang dimiliki oleh narasumber kepada anggota masyarakat.

scholarly journals PENYAJIAN LAPORAN KEUANGAN ENTITAS BERORIENTASI NONLABA BERDASARKAN ISAK 35 PADA MASJID BAITUL HAADI

2020 ◽  
Vol 15 (2) ◽  
pp. 113-132
Author(s):  
Sukma Diviana ◽  
Rangga Putra Ananto ◽  
Wiwik Andriani ◽  
Roni Putra ◽  
Armel Yentifa ◽  
...  
Keyword(s):  
Financial Reporting ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Microsoft Excel ◽  
Financial Reports ◽  
Non Profit ◽  
For Profit ◽  
Financial Position ◽  
Not For Profit

Mosque is an entity that aims not for profit (non-profit entity), so that financial accountability becomes an important aspect for mosques. Good accountability can be realized by presenting the mosque's financial reports in accordance with generally accepted accounting standards. The standard governing the financial reporting of non-profit entities is the Interpretation of Financial Accounting Standards No. 35 (ISAK 35). By implementing ISAK 35 in the presentation of mosque financial reports, interested parties will be able to assess the financial performance of the mosque. The object of this research is Mosque Baitul Haadi. Data were collected through a series of interviews and observations. Until now, Mosque Baitul Haadi only presented financial reports as far as cash in and cash out. This study aims to compile the financial statements of Mosque Baitul Haadi based on ISAK 35 using Microsoft Excel application tools. The financial statements that will be produced are the statements of financial position, comprehensive income statements, cash flow statements and notes to financial reports.

scholarly journals Normative Framework as the Basis for Quality Financial Reporting in the Republic of Slovenia, the Republic of Macedonia and the Republic of Serbia

2016 ◽  
Vol 54 (1) ◽  
pp. 129-154
Author(s):  
Dragana Ranđelović ◽  
Tadija Đukić
Keyword(s):  
Financial Reporting ◽  
Reporting System ◽  
Professional Organizations ◽  
Entrepreneurial Activity ◽  
Financial Reports ◽  
Developed Economies ◽  
Normative Framework ◽  
International Regulations ◽  
The Republic ◽  
Business Entities

Abstract Quality of financial reporting is the precondition for the effective functioning of capital market due to the globalization of business. In the countries of Eastern and Central Europe, during the period of socialism, accounting and preparation of annual accounts was adapted for needs of planned economy. Today, it is necessary to work on harmonization national with international legislation. Also, they need to promote a culture of financial reporting, because economic entities do not understand the essential role and importance of financial reporting for business potential. In this paper, we consider Slovenia’s, Macedonia’s and Serbia’s normative framework of financial reporting system, in order to give the assessment of the current situation and pointed out the possible directions of improvement of this process. The comparative analysis of legal and professional solutions, which regulates financal reporting system in these countries, we learned some inconsistencies of their legislation in relation to international regulations, especially in the part of financial reporting for small and micro entreprises. In Serbia and Macedonia, perceived insufficient engagement of of professional organizations and bodies, which requires the reaction of the country in terms of defining and monitoring the implementation of regulations governing the conditions and responsibility for performing accounting and auditing work. This would allow business entities to access financial sources under favourable terms, raising their competitive advantages to quality financial information within financial reports, as well as further development of entrepreneurial activity, which is the generator of the most developed economies in the world.

scholarly journals Implementasi Pelaporan Keuangan Berbasis Digital di Yayasan Radiyatan Mardiyah Prumpung Jakarta Timur

2021 ◽  
Vol 3 (2) ◽  
pp. 129-142
Keyword(s):  
Financial Reporting ◽  
Technological Development ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Reports ◽  
Non Profit ◽  
External Communication ◽  
Training Materials ◽  
Questions And Answers ◽  
Service Activity

This service aims to provide training related to financial reporting of non-profit oriented entities (EBNL) to the Radiyatan Mardiyah Foundation (YRM), Prumpung Tengah, East Jakarta based on the digital-based Interpretation of Financial Accounting Standards (ISAK). The problems faced by the YRM as a non-profit oriented entity (EBNL) are the newly established foundation and the preparation of financial reports based on accounting standards that have been made by the Indonesian Institute of Accountants (IAI) according to the needs of each entity. The limited understanding of the Foundation's management related to internal/external communication and financial reporting based on certain standards is an important thing to be facilitated by providing internal/external communication training for organizational strengthening and preparation of financial reports based on ISAK 35. In addition, the demands for rapid technological development have become focus of this service activity is to facilitate foundation management to make digital-based reports, so that financial reports can be made easily. The method of training and socialization activities is carried out with an online system due to the Covid 19 pandemic conditions. Training activities are carried out with pre-test stages, presentation of training materials, discussions and questions and answers. The pre-test results concluded that the foundation management mostly understood the simple financial statements but did not understand ISAK 35. The training focuses on explaining financial statements based on SAK 35. Furthermore, after the training is carried out socialization of web-based financial statements. The socialization of digital-based financial reports based on ISAK 35 was carried out to explain to the management, especially the finance and accounting divisions so that they understand how to record all transactions using the system built. There is limited time of the service activity then the continuation of this activity is to conduct assistance in the form of monitoring and evaluations of implementation ISAK 35 in YRM.

scholarly journals ANALISIS PENERAPAN PSAK NO. 45 TENTANG PELAPORAN KEUANGAN ENTITAS NIRLABA PADA PANTI ASUHAN AL-HUSNA BUKIT PAMULANG INDAH

2020 ◽  
Vol 4 (2) ◽  
pp. 29
Author(s):  
Eka Kusuma Dewi ◽  
Muliyani Muliyani
Keyword(s):  
High Schools ◽  
Financial Reporting ◽  
Foster Children ◽  
Financial Reports ◽  
Non Profit ◽  
The Public ◽  
For Profit ◽  
The Family ◽  
Poor Families ◽  
Collection Data

This research is based on observations at the Al-Husna Orphanage at the Al-Husna Foundation in the Bukit Pamulang Indah Complex. Alpha fourteen. Pamulang Timur District. Tangerang Selatan Banten Province, foster children numbered thirty-five people with a total of twenty-six administrators. Foster children consisting of orphans do not have a father as head of the family and some are from poor families. Foster children in the range of education from elementary schools, junior high schools to high schools. The foster children are helped from school fees up to the day-to-day costs, but for their homes they are still cared for by their respective families. Every month they are gathered at the Masjid Al-Muhajirin Bukit Pamulang Indah Complex to monitor their educational development, their grades at school together with the provision of monthly compensation. For children who have achievements, the Al-Husna orphanage also gives prizes every semester with the aim of providing motivation to continue to perform and also to encourage his friends to achieve achievements as well. Once a year the foster children are also invited to travel with caregivers so they are happy and happy, such as to the top, to Bandung, and others. Meanwhile, the management consists of 26 residents from the area around the beautiful Pamulang hill complex in South Tangerang. These mothers come from different work backgrounds. There are housewives, employees, and who have their own businesses. Management is voluntary, without payment or salary. They really only aim to worship to help others. So far the Al Husna Orphanage in South Tangerang has received funds from permanent donors and donors. They have been keeping financial records simple. None of the administrators has a special ability to do bookkeeping. They simply record the income received from donors and expenses for their foster students. The purpose of this study is to look at financial reporting that has been carried out by the treasurer of the Al-Husna orphanage foundation. Furthermore, compile its financial reporting in accordance with PSAK standard no.45 regarding the financial reporting of non-profit organizations. Because the Orphanage is an organization that is not looking for profit, then PSAK 45 is in accordance with the nature of their organization. It is expected that by applying PSAK 45 for the preparation of their financial reports, financial accountability and transparency can be created so that they can be held accountable to foundations, donors and the public. This type of research uses descriptive qualitative research, with the steps of data collection, data processing or data analysis, preparation of reports and drawing conclusions.

scholarly journals Analisis Penerapan Good Corporate Governance pada Sistem Pelaporan Keuangan BAZNAS Kabupaten Kebumen

At-Taqaddum ◽  
2020 ◽  
Vol 12 (2) ◽  
pp. 169-182
Author(s):  
Livia Ambarsari ◽  
Khoirul Anwar ◽  
Setyo Budi Hartono ◽  
Herwening Sindu Lestari
Keyword(s):  
Corporate Governance ◽  
Financial Reporting ◽  
Research Method ◽  
Reporting System ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Analysis Approach ◽  
Primary Data ◽  
Financial Reports ◽  
Good Corporate Governance

The implementation of Good Corporate Governance (GCG) in the financial reporting system is an effort to encourage transparent and accountable zakat management. This study aimed to determine the financial reporting system and the application of GCG in the financial reporting system of BAZNAS Kebumen Regency. The research method in this research is qualitative with a descriptive analysis approach. The informants consisted of three informants from BAZNAS Kebumen Regency. The data used are primary data obtained through direct interviews with informants and secondary data obtained from internal institution data, financial reports and several literature studies. The results show that the financial reporting system in BAZNAS Kebumen Regency is good enough at implementing GCG in the financial reporting system with principles consisting of transparency, accountability, responsibility, independence and justice. The implementation of GCG in the financial reporting system makes BAZNAS Kebumen Regency have a transparent and accountable reporting system to increase the community's trust or muzakki to pay zakat to BAZNAS.

scholarly journals PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN HIMAWARI HANDMADE PANTI ASUHAN MUHAMMADIYAH PUTRI ULIL ABSHAR

2020 ◽  
Vol 1 (1) ◽  
Author(s):  
Agustin Dwi Haryanti ◽  
Thoufan Nur
Keyword(s):  
Financial Reporting ◽  
Reporting System ◽  
Financial Statements ◽  
Financial Reports ◽  
Accounting Data ◽  
Financial Decisions ◽  
Microsoft Access ◽  
Household Products ◽  
Assistance Service ◽  
Microsoft Office

The service was carried out at Panti Asuhan Muhammadiyah Putri Ulil Abshar. Panti Asuhan as a partner is one of Muhammadiyah Charitable Enterprises and included in the area of Aisyiyah Leader, Jetak Lor, Dau, Malang. Mitra has a business Himawari Handmade. The business produces bags, wallets, and some household products in the handmade category. The results of the business become a source of independent funds for partner. Service’s aims help partner through financial reporting preparation assistance. Service produces a financial reporting system by Microsoft Access (Microsoft Office 2016). The system produces integrated financial reports. Thus, partners will not do the recording and reporting manually. The system provides accurate and timely accounting data and information. Partners can analyze and make financial decisions well. Service done with several steps. Service starts by identifying the business activities of partner. The next step is discuss the needs of financial statements. The sfattep continued with the design of the Miscrosoft Access financial reporting system. The design is accompanied by the preparation of a system operational work guide for partners. The last step is training for business managers financial reports. The results can improve partner’s' ability to manage finances. Partner can understand and apply the concept of financial reporting to support business activities. This is indicated by the ability of partners to prepare financial statements. In addition, partners can use financial statements as a decision-making tool for the development of the Himawari Handmade business.Keywords : financial, report, business 

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