scholarly journals Pelatihan Pengelolaan Manajemen Keuangan dan Pelaporan Keuangan Akuntansi Pesantren bagi Pengelola Yayasan Pondok Pesantren X di Kota Semarang

2019 ◽  
Vol 2 (1) ◽  
pp. 76
Author(s):  
Asih Niati ◽  
Yohanes Suhardjo ◽  
Ratna Wijayanti ◽  
Risti Ulfi Hanifah
Keyword(s):  
Community Service ◽  
Public Service ◽  
Financial Management ◽  
Boarding Schools ◽  
Financial Statement ◽  
Educational Institutions ◽  
Management Technique ◽  
Non Profit ◽  
Modern Management ◽  
Current Accounting

Pondok pesantren merupakan salah satu lembaga pendidikan organisasi nirlaba keagamaan non pemerintah  yang  mengedepankan suatu pelayanan pada pihak eksternal. Pengelolaan pondok pesantren masih menggunakan manajemen yang sederhana dan dalam pengelolaan keuangan hanya dibebankan pada satu orang pengelola yaitu bendahara, akuntansi yang selama ini dilakukan kurang menggunakan laporan keuangan yang sesuai dengan pedoman Akuntansi Pesantren. Tujuan dari pengabdian ini adalah memberikan tambahan pengetahuan kepada para pengelola sehingga dapat melakukan manajemen modern dengan pengelolaan sumber-sumber pendanaan yang dapat memberikan pelaporan secara transparan, akuntabel dan dapat dipertanggujawabkan. Metode pelaksanaan kegiatan adalah penyuluhan atau ceramah, diskusi dan tanya jawab, yang diawali dengan memberikan pengetahuan tentang pentingnya pengelolaan manajemen keuangan pondok pesantren yang transparan, dimengerti dan dapat digunakan atau dibaca kepada semua pihak yang membutuhkan. Dengan diadakannya kegiatan Pengabdian Kepada Masyarakat maka dapat menambah wawasan, pengetahuan dan pemahaman serta meningkatkan pemahaman tentang manajemen keuangan dan pelaporan keuangan yang transparan dan akuntabel. Kata kunci: manajemen pondok pesantren dan pelaporan keuanganAbstractIslamic boarding schools are one of the educational institutions of non-profit and non-governmentalreligiousorganizations that prioritize service on external parties. The management of Islamic boarding schoolscurrently uses a simple management technique and they charged the financial managementonly to a treasurer, the current accounting has not usedfinancial statement which is according to Islamic Boarding Accounting guidelines.The purpose of this public service is to provide additional knowledge to the managersso he can carry out modern management by managing sources of funding so he can provide a transparentand accountable report. The method to implement the agenda are counseling or lecture, discussion and question and answer section, which begins byproviding knowledge about the importance of managing the financial management of boarding schools that aretransparent, understandable and can be used or read to all parties in need.By holding community service activities, it can add insight,knowledge and understanding as well as increase the understanding of financial management andtransparent as well as accountable financial statement.

scholarly journals Pendampingan Penyusunan Laporan Keuangan Akuntansi Pesantren

2021 ◽  
Vol 1 (1) ◽  
pp. 84-88
Author(s):  
Valentina Monoarfa
Keyword(s):  
Financial Management ◽  
Boarding School ◽  
Boarding Schools ◽  
Religious Organizations ◽  
Educational Institutions ◽  
Financial Reports ◽  
Non Profit ◽  
Question And Answer

Islamic boarding school is one of the educational institutions of non-governmental non-profit religious organizations that prioritizes a service to external parties. The financial management of Islamic boarding schools still uses simple methods, accounting that has been used so far has not used financial reports that are in accordance with Islamic boarding school accounting guidelines. The purpose of this service is to provide additional knowledge to financial managers in compiling financial reports using software in order to provide transparent, accountable and accountable reporting. The method of implementing the activity is counseling, discussion and question and answer, which begins with providing knowledge about how to prepare Islamic boarding school accounting financial reports.

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>

Mewirausahakan Birokrasi Sekolah Tinggi Penerbangan Indonesia Dengan Pola Pengelolaan Keuangan Badan Layanan Umum

WARTA ARDHIA ◽  
2012 ◽  
Vol 37 (2) ◽  
pp. 143-163
Author(s):  
Tiarto Tiarto
Keyword(s):  
Human Resources ◽  
Community Service ◽  
Public Service ◽  
Financial Management ◽  
Status Quo ◽  
Third Parties ◽  
Human Resources Development ◽  
Service Agency ◽  
Education Systems ◽  
The Status

Currently, the STPI is in stagnant condition or status quo to be a Public Service Agency. This paper is intended for those who feel disturbed by this fact, and have concern for the STPI.Some problems: achievement cadets who decline, low quality but the quantity of excess human resources, education systems, curricula, low reward / low salaries, expenditures per student is high, crowded dormitories, degree requirements, marketing graduates, competency standards / certification, accreditation, Research and Community Service (PPM) which does not fit with the mission, training co-operation contracts with third parties, outsourcing and so on.It all resulted in efficiency, effectiveness, productivity and low yields, thus the need for reform toward a more entrepreneurial way STPI bureaucracy, and fortunately with a strong new leadership of the Chairman with the spirit of high entrepreneur, STPI want to build a center for human flight (center of excellence human resources development for aviation), including the urgent need to change the status of a Pattern of Financial Management of Public Service Agency.

scholarly journals Kualitas Publikasi Laporan Keuangan Perguruan Tinggi Swasta Terhadap Kepatuhan Kewajiban Pajak Penghasilan Badan

Wahana ◽  
2021 ◽  
Vol 24 (1) ◽  
pp. 12-32
Author(s):  
Suwardi Suwardi
Keyword(s):  
Private Universities ◽  
Financial Statements ◽  
Financial Statement ◽  
Educational Institutions ◽  
Research Use ◽  
Literature Study ◽  
Non Profit ◽  
The Government ◽  
Data Collection Technique

Private Universities that were established by society through nonprofit institution have autonomy in managing their finances. Autonomy gives rise to the diversity of Private Universities’ financial statement. The government provides a tax exemption facility for the remnant of nonprofit institutions engaged in education with certain conditions, regulated by PMK 80/PMK.03/2009. This research was conducted to analyze the effect of the quality of the financial statements of Private Universities  on the execution of the tax exemption facility. Research was conducted by literature study method. The result of the research shows that the quality of the Private Universities’ financial statements  affect the execution of PMK 80/PMK.03/2009. Therefore, financial statements standardization and remnant recording regulation for Private Universities is needed, in order to optimizing the execution of the tax exemption facility given to educational institutions and to make sure the facility is given appropriately. The data collection technique used is literature study. This research use qualitative methods  in analyzing data and facts about private universities’ management and the taxation policies of non-profit organizations.

scholarly journals Bimbingan teknis penyusunan laporan keuangan umkm di Kabupaten Rokan Hilir

2020 ◽  
Vol 2 ◽  
pp. 50-57
Author(s):  
Desmiyawati Desmiyawati ◽  
Susilatri Susilatri ◽  
Hari Ardiansyah
Keyword(s):  
Financial Performance ◽  
Community Service ◽  
Financial Management ◽  
Management Accounting ◽  
Financial Statement ◽  
Financial Reports ◽  
Financial Position ◽  
Product Pricing ◽  
Personal Finances ◽  
The Common

So far, the potential of MSMEs has not been fully exploited. Many MSME activity actors (owners) often experience internal problems so that it is difficult to develop and compete both among MSMEs and with large producers. The problem of financial management is one of the problems that is often encountered in MSMEs. Some of the common financial management problems that are often encountered in MSMEs include the mixing of owner's personal finances with business finance, product pricing is often done simply and intuitively, without carefully calculating costs incurred, the method of recording transactions carried out is still not good and lack of knowledge about financial recording and financial management (accounting). Based on these problems, community service activities were carried out in collaboration between the service team, the Rokan Hilir Regency Cooperatives and UKM Service and several MSME players in Rokan Hilir Regency. The purpose of this activity is to increase the willingness or desire of MSME actors in Rokan Hilir Regency to use accounting to improve the financial performance of MSMEs. Then with this activity, it is hoped that participants will be able and skilled to prepare financial reports according to SAK EMKM so that it is useful in improving the performance of MSMEs.The results of the activity provide additional knowledge and understanding to MSME actors how the process of preparing financial statement is in accordance with SAK EMKM. Participants who are MSME players can compile financial statement starting with journalizing, posting to ledgers, trial balance and preparing income statements and statements of financial position

scholarly journals The Leadership Style of Kiai Manshur in Forming Anfa’linnas Students

2021 ◽  
Vol 1 (2) ◽  
Author(s):  
Muhammad Rizki Al Mubarok ◽  
Much Imron
Keyword(s):  
Leadership Style ◽  
Value Added ◽  
Boarding School ◽  
Boarding Schools ◽  
Educational Institutions ◽  
Leadership Traits ◽  
Non Profit ◽  
Qualitative Approaches ◽  
Depth Analysis

Objective: This study explores the characteristics and leadership style of kiai (boarding school leader and Islamic teacher) Manshur as a leader in the pondok pesantren (Islamic boarding school) that he fostered. Kiai Manshur’s leadership traits are also explored in this study in detail with in-depth analysis. Research Design & Methods: Several qualitative approaches were used to collect information about Kiai Manshur, including direct observation, questionnaires, in-depth interviews, and documentation. Technically, involve themselves and interact directly in the activities carried out by Kiai Manshur. The information is analyzed interactively, data reduction, data display, and drawing conclusions. Findings: The results of this study indicated that Kiai Manshur uses a special compilation in leading his pondok pesantren to form a distinctive leadership style. The style created the his leadership characteristics, including integrity, discipline, competence, trustworthiness, humanism, communication, and organizational. The leadership style of Kiai Manshur aims to produce anfa’linnas santri (good and helpful student). Implications & Recommendations: There is no perfect writing, but the limitations do not reduce the quality of the results study. Further research can discuss more about the anfa’linnas students, characteristics and effectiveness of application in the society. Contribution & Value Added: The results of this study provide a scientific contribution to leadership in organizations, especially in non-profit organizations such as Islamic boarding schools (traditional educational institutions) and the concept of anfa’ linnas student. Practically, the board of Islamic boarding schools and teachers can use these findings as material to develop the institution for the benefit of many people.

scholarly journals PENGELOLAAN KEUANGAN PESANTREN

2020 ◽  
Vol 2 (2) ◽  
pp. 1-8
Author(s):  
Aep Tata Suryana
Keyword(s):  
School Finance ◽  
Financial Management ◽  
Boarding School ◽  
Boarding Schools ◽  
Educational Institutions ◽  
Education Management ◽  
School Activities ◽  
School Programs ◽  
School Finances ◽  
Financial Administration

The purpose of this research is to find out the description of pesantren financial management. By the title of the research, the research uses the literature method. The results of the study explained that financial management is an act of financial administration/administration which includes recording, planning, implementation, accountability, and reporting. Thus, school financial management can be interpreted as a series of activities regulating school finance from planning, accounting, spending, supervision, and accountability of school finances. Financial management of boarding schools is one of the substances of the management of educational institutions that will also determine the smooth operation of boarding schools. As is the case with the substance of education management in general, financial management activities in Islamic boarding schools should be carried out through the processes of planning, organizing, directing, coordinating, supervising, or controlling. Some financial management activities take the form of obtaining and determining sources of funding, use of funds, reporting, auditing, and accountability. Through financial management activities, the funding needs of Islamic boarding school activities can be planned, procured, transparently recorded, and used to finance the implementation of Islamic boarding school programs effectively and efficiently. For that purpose, the financial management of Islamic boarding schools includes: (1) Improving the effectiveness and efficiency of the use of financial boarding schools; (2) Increasing financial accountability and transparency in Islamic boarding schools; and (3) Minimizing misuse of the boarding school budget.

scholarly journals TAX DEDUCTIBLE SEBAGAI KOMPENSASI KEGIATAN SOCIAL RESPONSIBILITY LEMBAGA NOTARIS DALAM PENGESAHAN BADAN HUKUM YAYASAN PONDOK PESANTREN

2018 ◽  
Vol 10 (1) ◽  
pp. 23
Author(s):  
PUTRI ECHATARINA ◽  
MARTIN ROESTAMY
Keyword(s):  
Social Responsibility ◽  
Public Service ◽  
Income Tax ◽  
Boarding School ◽  
Educational Institutions ◽  
Main Function ◽  
Non Profit ◽  
Commercial Activities ◽  
The Law ◽  
Set Up

The Foundation is a body that perform various non commercial activities (non-profit) and engaged in social, religious or educational one boarding school. Boarding School can be said to have a role as well as educate the nation's children because schools have a main function of the students can study and master the knowledge of Islam more deeply. Identification of this research are: 1) How is social responsibility in implementing the notary profession and professional public service to educational institutions and religious boarding school? 2) How is the implementation of income tax from the practice of social responsibility in relation to the obligation to pay income tax on any notary deed? 3) Are there policies about tax deductible to the practice of social responsibility that does not charge the notary deed or honorarium from clients who set up a foundation online boarding school?. The method used in this research is normative juridical approach, the law conceived as norms, rules, principles or dogmas/jurisprudence.

scholarly journals INTERCULTURALIDADE NA EDUCAÇÃO DE SURDOS EM 5 ANOS DE PESQUISA NO BRASIL: pesquisa de revisão integrativa

2019 ◽  
Vol 26 (2) ◽  
pp. 169
Author(s):  
Indiamaris Pereira ◽  
Paulo Roberto Sehnem
Keyword(s):  
Public Service ◽  
Graduate Programs ◽  
Deaf Education ◽  
Local Area ◽  
Public Institutions ◽  
Educational Institutions ◽  
Non Profit ◽  
Revisión Sistemática ◽  
Formación Docente

Esse artigo apresenta os resultados de uma pesquisa de revisão integrativa de literatura, cujo objetivo geral foi mapear a produção científica brasileira atual em Programas de Pós-GraduaçãoStricto Sensu publicadas entre 2013 e 2017 sobre interculturalidade na educação de surdos. O corpusde análise se constituiu denove dissertações resgatadas no banco de dados da Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (Capes). Pela articulaçãoda modalidade, ano, local, área do conhecimento, órgãos de fomento e perfil dos autores, das instituições de ensino e das produções, verificou-se tendência de crescimento em relação ao número de trabalhos ao longo dos últimos cinco anos. A região sul do país se destacou no número de produções. Pesquisas de abordagem puramente quantitativa não foram encontradas, dentre as pesquisas qualitativas destacaram-se a etnografia e o estudo de caso. Todas as pesquisas foram desenvolvidas em Programas de Pós-Graduação mantidos por instituições sem fins lucrativos. O serviço público é o regime de contratação com mais pesquisadores. Duas pesquisas receberam fomento, advindo de instituições públicas eas temáticas fomentadas foram internacionalização e implante coclear. As temáticas mais exploradas foram a formação de professores e os aspectos do desenvolvimento linguístico.Palavras-chave: Interculturalidade. Educação de surdos. Revisão sistemática.INTERCULTURALITY IN DEAF EDUCATION IN 5 YEARS OF RESEARCH IN BRAZIL: research on integrative literature reviewAbstractThis article presents the results of an integrative literature review, whose general objective was to map the current Brazilian scientific production in Stricto Sensu Postgraduate Programs published between 2013 and 2017 About interculturality in the education of the deaf. The corpus of analysis consisted of nine dissertations retrieved in the database of the Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (Capes). Through the articulation of the modality, year, place, area of knowledge, development agencies and profile of authors, educational institutions and production, there has been a tendency of growth in relation to the number of works over the last five years. The southern region of the country stood out in the number of productions. Researches of purely quantitative approach were not found, among the qualitative researches the ethnography and the case study were highlighted. All research was developed in Graduate Programs maintained by non-profit institutions. Public service is the hiring regime with more researchers. Two researches were promoted, coming from public institutions and the themes promoted were internationalization and cochlear implantation. The most explored themes were teacher training and aspects of language development.Keywords: Interculturality. Deaf education. Systematic review.INTERCULTURALIDAD EN LA EDUCACIÓN DE SORDOS EN 5 AÑOS DE INVESTIGACIÓN EN BRASIL: investigación sobre revisión de literatura integradoraResumenEste artículo presenta los resultados de una revisión de literatura integradora, cuyo objetivo general fue cartografiar la producción científica brasileña actual en los Programas de Postgrado Stricto Sensu publicados entre 2013 y 2017 sobre interculturalidad en la educación de sordos. El corpus de análisis consistió en nueve disertaciones recuperadas en la base de datos de la Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (Capes). Por la articulación de la modalidad, año, lugar, área de conocimiento, agencias de desarrollo y perfil de autores, instituciones educativas y producción, se verificó una tendencia de crecimiento en relación con el número de trabajos en los últimos cinco años. La región sur del país se destacó en el número de producciones. No se encontraron investigaciones de enfoque puramente cuantitativo, entre las investigaciones cualitativas se destacaron la etnografía y el estudio de caso. Todas las investigaciones se desarrollaron  en programas de posgrado mantenidos por instituciones sin fines de lucro. El servicio público es el régimen de contratación con más investigadores. Se promovieron dos investigaciones, provenientes de instituciones públicas, y los temas promovidos fueron la internacionalización y la implantación coclear. Los temas más explorados fueron la formación docente y aspectos del desarrollo lingüístico.Palabras clave: Interculturalidad. Educación de sordos. Revisión sistemática.

NAČINI VREDNOVANjA OSTVARENIH PERFORMANSI U SISTEMU PRODUKCIJE JAVNIH USLUGA

2021 ◽  
pp. 301-312
Author(s):  
Milivoje Lapčević ◽  
Keyword(s):  
Performance Evaluation ◽  
Public Service ◽  
Financial Management ◽  
Management Systems ◽  
Modern Management ◽  
Service Production ◽  
Management Concept ◽  
The Individual

In this paper, the author's attention is focused on the problem of performance evaluation in modern systems of public service production, which is a special and very important structural segment of the application of financial management concept of performance - based budgeting. The paper will point out the aspects of researching the goals of the process of evaluation of effects in relation to the process of their simple quantification (measurement). The author will also analyze the individual ranges of different forms of performance evaluation in modern management systems

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