scholarly journals Legal Literacy Village (Building Legal Awareness for Access to Justice for Citizens in Bendan, Kergon, Pekalongan)

Author(s):  
Triana Sofiani

  Islamic Boarding School or generally called Pondok Pesantren (Ponpes) is a community-based educational institution of Islamic religious education that organizes an integrated religious education with other types of education. Ponpes must be able to compete with other general educational institutions by conducting a management. In 2018, Indonesian government issued the accounting guidelines of Ponpes which mainly aimed at empowering economic of Ponpes in order to be able to prepare financial statements. The public volunteers of Economics Faculty of UNNES conducted services at Ponpes Aswaja (Semarang) which had not yet had good financial management. The recording of financial data such as santri’s tuition fee was still manual and the payment recapitulation still used folio books untidily. Consequently, it is difficult to find if the recapitulation is required for accountability. Therefore, it is necessary an integrated financial management system of Ponpes in order to record the financial data properly. The system can also facilitate Ponpes to carry out financial transparency and accountability in accordance with financial accounting standards. The voluntary activities focused on the understanding of Aswaja Ponpes administrators regarding accounting and financial management based on information technology called Sistem Manajemen Keuangan Pondok (Sikepo). The activities were implemented by training and mentoring of administrators based on Participatory Rural Appraisal (PRA). Ponpes administrators were enthusiastic about Sikepo training. Sikepo could improve the understanding of accounting and financial management of Ponpes administrators. Furthermore, the system was then used to record every financial transaction in Ponpes. The final of financial statements were the recapitulation of student tuition fee, the use of funds for daily needs, and other activity reports. This system can also be used in all Ponpes over Indonesia.

Author(s):  
Lailatul Nurus Shofiyyah ◽  
Janah Setiya Nurul Arifa ◽  
Ahmad Rokhi Regar ◽  
Muhammad Shohibur Rida’ ◽  
Ahmad Zuhdi Alwan

Islamic Boarding School or generally called Pondok Pesantren (Ponpes) is a community-based educational institution of Islamic religious education that organizes an integrated religious education with other types of education. Ponpes must be able to compete with other general educational institutions by conducting a management. In 2018, Indonesian government issued the accounting guidelines of Ponpes which mainly aimed at empowering economic of Ponpes in order to be able to prepare financial statements. The public volunteers of Economics Faculty of UNNES conducted services at Ponpes Aswaja (Semarang) which had not yet had good financial management. The recording of financial data such as santri’s tuition fee was still manual and the payment recapitulation still used folio books untidily. Consequently, it is difficult to find if the recapitulation is required for accountability. Therefore, it is necessary an integrated financial management system of Ponpes in order to record the financial data properly. The system can also facilitate Ponpes to carry out financial transparency and accountability in accordance with financial accounting standards. The voluntary activities focused on the understanding of Aswaja Ponpes administrators regarding accounting and financial management based on information technology called Sistem Manajemen Keuangan Pondok (Sikepo). The activities were implemented by training and mentoring of administrators based on Participatory Rural Appraisal (PRA). Ponpes administrators were enthusiastic about Sikepo training. Sikepo could improve the understanding of accounting and financial management of Ponpes administrators. Furthermore, the system was then used to record every financial transaction in Ponpes. The final of financial statements were the recapitulation of student tuition fee, the use of funds for daily needs, and other activity reports. This system can also be used in all Ponpes over Indonesia.


2018 ◽  
Vol 2 (3) ◽  
pp. 115
Author(s):  
Intan Devi Atufah

Now days non profit organizations in Indonesia still tend to emphasize the priority of program quality and not too much attention to the importance of financial management systems. Though a good financial management system is believed to be one of the main indicators of accountability and tranparency of an institution. Reporting and financial management of the corresponding set in the Statement of Financial Accounting Standards (SFAS) 45 of the financial reporting of nonprofit organizations. The purpose of this study was to determine whether application of the financial reporting on Educational Foundation Boarding School Al-Khairiyah with what has been stated in SFAS 45. Descriptive research methods with qualityve analysis techniques outlines, describe and recontruct a data. The result showed that the financial statement in accordance with the Educational Foundation Boarding School Al-Khairiyah yet financial statement based nonprofit financial statement formats that exist in SFAS 45. The financial statements of which there are some cash flow statements regarding expenditures and income to their understanding. Educational Foundation Boarding School Al-Khairiyah does not present a statement of financial position, statement of  activities, statementof cash flows, and notes to the financial statements. The preparation of financial statement sshould be guided by Educational Foundation Boarding School Al-Khairiyah and follow the conditions set by the Indonesian Institute of Accountants (IAI) contained in SFAS 45 that the information presented in the financial statement be clear, relevant and has a high appeal


2020 ◽  
Vol 3 (3) ◽  
pp. 37-49
Author(s):  
Puji Wibowo ◽  
Ahmad Khizazi ◽  
Azaz Mabrur

Alquran-based educational institutions are one of the most important supplier of the nation's generation of noble character, love of the motherland, and global outlook. The survival of these educational institutions is determined, among other things, by the organization's sound and transparent financial management. Financial reports are an instrument for educational institutions to evaluate performance and plan activities that are realistic and adaptive to change. Islamic Education Foundation Islamic Boarding School Alquraniyah (YPI-PPA) East Jurangmangu, Pondok Aren, South Tangerang has the responsibility to give birth to the nation's cadres who are polite, love the Koran, and ready to contribute to the wider community. Fostering financial management, especially in preparing financial statements, is crucial for stakeholders who need a guarantee of business continuity from the educational institution. The synergy between students and lecturers at the State Financial Polytechnic STAN has sought to raise awareness for YPI-PPA employees to begin cleaning up in preparing financial reports that are more comprehensive, accountable, and provide full information for decision makers.


2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Kezia Wantah ◽  
Diana Lintong

The Regional Planning, Research and Development Agency (BAPELITBANGDA) of Manado City is a regional work unit that has the task of assisting the Mayor in determining policies in the area of development planning in the region as well as evaluating and implementing them. To facilitate financial management in local government organizations, BAPELITBANGDA implements SIMDA in its financial management system. SIMDA Finance is an application program developed by the Financial and Development Supervisory Agency (BPKP), where the purpose of developing SIMDA applications is to accelerate the process of regional financial management. The SIMDA Financial application to BAPELITBANGDA has helped in managing and administering its financial data. Keywords : Implementation of SIMDA, Financial SIMDA


2001 ◽  
Vol 2 (2) ◽  
Author(s):  
Achmad Siddiq Annur ◽  
Andi Baso Mappaturi

Unhealthy competition among economic actors, and exploitation of natural resources without preservation,<br />caused a complicated problem in the community. Poor-quality education, especially in moral and religious<br />education, to be one of the causes of these problems. Therefore, the existence of boarding school as an<br />educational institution based on Islam is expected to be a solution to decline moral values and religion in this<br />nation. Through a combination of formal and religious education at a boarding school will provide a strong<br />mental training for the formation of individual intelligent and noble. In addition, a boarding school with speech<br />entrepreneurship curriculum in the education system, can provide an added value to the institution.<br />Prospective employers are responsible for each other and the environment, and economic actors are honest<br />and committed. Entrepreneur Boarding can be part of an effort to maintain the sustainability of resources,<br />both natural and human resources. Sustainable development, as the purpose of the object, is a theme that<br />describes every aspect of the design object. Sustainable development has three principles of sustainability; the<br />natural environment sustainability, social sustainability and economic sustainability. Starting from the planning<br />of design, the building process, until the use of the building, always accompanied by the consideration of the<br />three aspects of sustainability. Through the application of sustainable development as the design theme of the<br />boarding school entrepreneurs will produce buildings that are environmentally and socially friendly, in addition<br />to continue to provide investment for owners, users, and the surrounding community. <br /><br />


2020 ◽  
Vol 20 (2) ◽  
Author(s):  
Fahrul Imam Santoso ◽  
Widiyanti Kurnianingsih

In order to realize public awareness of the environment, through PP No.13 of 2012 regarding the need for a paradigm shift in waste management, the government through the village level government promoted the garbage bank program as a form of government concern with the community to protect the environment in applying the 3R principle (Reduce, Reuse, and Recycle). The purpose of this study was to analyze the application of the accounting and financial management system to a garbage bank in the Bener Village, Yogyakarta City. This research is a comparative descriptive qualitative research that describes the implementation of the accounting system and financial management of waste banks in the Bener Village then compares it with the accounting cycle starting from recording transactions to preparing financial statements and how to manage their finances, so a conclusion can be drawn. Analysis tools in data processing in this study using the Nvivo11 program. The results of this study indicate that the implementation of the accounting system and financial management of waste banks in the Bener Village has not been carried out thoroughly and consistently according to the rules of the proper accounting cycle so that it needs to be restructured so that the accounting process at the Waste Bank in the Bener Village can run well.


2020 ◽  
Vol 1 (2) ◽  
Author(s):  
Nazirwan Nazirwan ◽  
Nur Cahaya ◽  
Junaidi Junaidi ◽  
Nofriyanti Nofriyanti

Boarding school is one of the oldest education institution in the national education system. Pesantren functions as a center for the spread of Islam, with a concentration of education in shaping Muslim people with a high understanding of three main problems, namely God, humans, and nature. Regarding its function as an educational institution, the aim of the Pesantren is to form individuals who excel in the field of understanding and practicing Islamic teachings for students or students in their daily lives. therefore it is necessary to have a good management of Pesantren in the development of Islamic religious education. Therefore, through this paper, the author wants to reveal how good management of Islamic boarding schools is in the development of Islamic religious education in the regional office of the Ministry of Religion of Jambi province. To obtain data that supports this article, the author uses a qualitative-naturalistic approach. Through this qualitative approach, it is hoped that a picture of the quality, social reality and perceptions of the research objectives will be exposed without being contaminated by formal measurements. So it can be concluded that there are several obstacles and recommendations for solutions in the management of Pesantren in the development of Islamic religious education in the regional office of the Ministry of Religion of Jambi province.


2018 ◽  
Vol 3 (2) ◽  
pp. 116
Author(s):  
Fazli Syam BZ ◽  
Iskandarsyah Iskandarsyah ◽  
Evayani Evayani ◽  
Cut Afrianandra

<p><strong><em>Abstract.</em></strong><em> The accounting and financial reporting training aims to provide knowledge (methods / techniques) and accounting practices that start from the accounting cycle in preparing financial statements for cooperative managers and finance staff towards transparent, accountable, accountable, self-sustaining and transparent cooperative governance justice. The cooperative must have a reliable and valid financial management system so that cooperative management that is familial and mutual cooperation requires the active participation and participation of all stakeholders.The training was conducted at the Coffe and Coffeemaking Cooperative in Central Aceh and Bener Meriah Regency involving 45 participants from 13 cooperatives consisting of Managers and Finance Staff. The training was conducted for 3 (three) dated March 17 - 19, 2017. In the initial phase, training needs analysis has been done to obtain preliminary information about understanding and accounting practices in the targeted cooperatives.The final outcomes of training for cooperatives are the preparation of the Preliminary Balance Sheet and the Financial Statements of Cooperatives for the period of December 31, 2016 and the continuing recording of transactions for the period of 2017 until the preparation of the Financial Statements of December 31, 2017.</em></p><p><strong><em>Keywords: Accounting, Financial Statement, Cooperative, Governance</em></strong></p><p><strong> </strong></p><p><strong> </strong></p><p><strong>Abstrak</strong>.Pelatihan akuntansi dan penyusunan laporan keuangan ini bertujuan untuk memberikan pengetahuan (metode/teknik) dan praktik akuntansi yang dimulai dari siklus akuntansi dalam menyusun laporan keuangan bagi para manajer dan staf keuangan koperasi guna menuju tata kelola koperasi yang transparan, akuntabel, bertanggungjawab, mandiri, dan berkeadilan. Koperasi harus memiliki sistem manajemen keuangan yang handal dan valid sehingga tata kelola koperasi yang bersifat kekeluargaan dan gotong royong menuntut peran dan partisipasi aktif dari seluruh anggota <em>(stakeholder</em>). Pelatihan ini dilakukan pada Koperasi Usaha Penamanan dan Pengolahan Kopi di Kabupaten Aceh Tengah dan Bener Meriah yang melibatkan 45 orang peserta dari 13 Koperasi yang terdiri dari Manajer dan Staf Keuangan. Pelatihan dilakukan selama 3 (tiga)  tanggal 17 – 19 Maret 2017. Pada tahap awal telah dilakukan analisis kebutuhan pelatihan guna mendapatkan informasi awal tentang pemahaman dan praktik akuntansi pada koperasi yang disasar.Dampak akhir (outcome) dari pelatihan bagi koperasi adalah tersusunnya Neraca Awal dan Laporan Keuangan Koperasi untuk periode 31 Desember 2016 dan berlanjutnya pencatatan transaksi periode tahun 2017 sampai tersusunan Laporan Keuangan 31 Desember 2017.</p><p><strong>Kata Kunci: Akuntansi, Laporan Keuangan, Koperasi, Tata Kelola</strong></p>


2020 ◽  
Vol 2 (2) ◽  
pp. 279-312
Author(s):  
Maskuri

Islamic boarding schools inevitably provide services for the implementation and management processes. It requires adjustments to increasing needs. Each Islamic boarding school has different characteristics, because It is founded by different figures. There are different ways to financial management in Islamic boarding schools. The role of Kiai as a central figure is very decisive in financial management. Pondok Pesantren Salafiyah Syafi'iyah Sukorejo is one of the Islamic boarding schools that have own financial management system. Three units are technically managing finances in Pondok Pesantren Salafiyah Syafi'iyah Sukorejo. They are Treasurer, the Supreme Audit and Wealth Agency of Ma'had (BPK2M), and the Budget Team. To ensure the service system in financial management, it is necessary to develop financial management guidelines. The mentoring steps taken included sharing ideas, absorbing information, discussing and conducting joint studies with stakeholders in the Islamic boarding schools. As a result, the draft financial management guidelines were included in the master plan for Islamic boarding schools. The need for guidance on financial management of Islamic boarding schools is in line with the theory of planning, innovation, and several financial regulations established by the State. In management, planning is needed because the spirit is innovation and meeting the demands of change to meet the needs of the organizers and the Islamic boarding schools community itself.


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