scholarly journals Literasi Pelaporan Keuangan Pengurus Masjid Untuk Meningkatkan Transparansi Dan Akuntabilitas Keuangan Masjid

1970 ◽  
Vol 13 (2) ◽  
pp. 25-39
Author(s):  
Ulfi Maryati ◽  
Sukartini ◽  
Amy Fontanella ◽  
Armel Yentifa ◽  
Ermataty Hatta5
Keyword(s):  
Community Service ◽  
Financial Literacy ◽  
Financial Statements ◽  
Microsoft Excel ◽  
Financial Reports ◽  
Non Profit ◽  
Financial Report ◽  
Hr Management ◽  
Managed Funds ◽  
Preparation Module

Increasing the financial literacy of mosque administrators plays an important role to increase accountability and transparency in managing mosque finance. It is caused the mosque functions not only as a place of worship but also as a center for social activities of the community using funds originating from the community. Every rupiah of community funds used must be accounted to the community. Therefore, the existence of accounting used in the process of recording and preparing mosque financial reports is very vital. This Community service is held at the Imaduddin Mosque, which is one of the educational reference mosques in Padang. All this time, the mosque administrators managed funds in a very large amount. However, the management of these funds has not been supported by adequate financial recording and reporting, which make dissatisfaction to the funders. This is due to the limited competence of HR management and lack of understanding about  recording and financial statements. To solve this problems, training will be provided for recording and preparing financial reports and simple applications for preparing financial statements. The output of this community service is to increase financial literacy and to train mosque administrators in recording and preparing financial reports. The approach offered to the partner is workshops and financial report training for non-profit organizations using Microsoft Excel. It is also produced a financial report preparation module which can be guided by the mosque management.

scholarly journals PENDAMPINGAN PENYUSUNAN APLIKASI LAPORAN KEUANGAN MASJID YANG AKUNTABEL SESUAI PSAK 45

2019 ◽  
pp. 139
Author(s):  
Suratman Suratman ◽  
Yulianti Yulianti ◽  
Nirsetyo Wahdi
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Microsoft Excel ◽  
Financial Reports ◽  
Non Profit ◽  
Financial Report ◽  
The Public ◽  
The People ◽  
Accounting Reports

Abstrak: Tujuan dalam pengabdian ini untuk merancang Aplikasi Laporan Keuangan Masjid  sesuai dengan Standart Akuntansi Keuangan (PSAK-45) agar laporan keungan tersebut dapat dipertanggungjawabkan ada akuntabel  kepada umat yang menginfaqkan sebagain hartanya ke masjid tersebut. Hal tersebut sebagai salah satu pertanggungjawaban ke padada masyarakat pemberi infaq. Tetapi selain itu pengurus masjid juga harus membuat laporan keuangan yang nantinya akan dilaporkan kepada takmir masjid dan kepada semua pengelola tersebut, sehingga harapannya laporan keuangan tersebut dapat disusun secara transparan sehingga tidak ada kecurigaan dari pihak manapun dan lebih-lebih sebagai pertanggungjawaban kepada  Allah SWT. Dalam penyusunan laporan  laporan akuntansi untuk entitas nirlaba telah diatur dalam Pedoman Standar Akuntansi Keuangan (PSAK-45) yang telah disusun oleh Ikatan Akuntan Indonesia (IAI) sebagai penyusun stantar laporan akuntansi, agar laporan keungan tersebut dapat dipertanggungjawabkan kepada masyarakat dan dapat di baca oleh pihak-pihak yang berkepentingan terhadap laporan keuangan tersebut. Kegiatan ini dilaksanakan dalam bentuk penyuluhan dan pendampingan pembuatan laporan keuangan masjid dengan aplikasi laporan keuangan yang  sistematis dengan menggunakan program Microsoft Excel. Dari hasil evaluasi yang telah dailakukan bahwa hasil dari kegiatan ini sudah mampu meningkatan pemahaman dan ketrampilan dalam menyusun laporan keuangan masjid yaitu berupa Laporan Posisi Keuangan, Laporan Aktivitas, Laporan Arus Kas, dan laporan Perubahan Ekuitas.Kata Kunci: Laporan Akuntansi; Akuntabilitas; Keuangan Masjid; PSAK45 Abstract: The purpose of this dedication is to design the Mosque Financial Report Application in accordance with the Financial Accounting Standards (PSAK-45) so that the financial report can be held accountable to the people who make a part of their wealth available to the mosque. This is one of the responsibilities given to the community giving infaq. But besides that the mosque management must also make financial reports that will later be reported to the mosque takmir and to all the managers, so that the financial statements can be arranged transparently so that there is no suspicion from any party and moreover as an accountability to Allah SWT. In preparing the accounting reports for non-profit entities, it has been regulated in the Financial Accounting Standards Guidelines (PSAK-45) that have been prepared by the Indonesian Institute of Accountants (IAI) as a compiler of accounting reports, so that the financial statements can be accountable to the public and can be read by parties parties with an interest in the financial statements. This activity was carried out in the form of outreach and assistance in making mosque financial reports with the systematic application of financial reports using the Microsoft Excel program. From the evaluation results that have been carried out that the results of this activity have been able to increase understanding and skills in preparing the mosque's financial statements in the form of Financial Position Reports, Activity Reports, Cash Flow Statements, and Equity Change reports.Keywords: Accounting Reports; Accountability; Mosque Finance; PSAK45.

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 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 FINANCIAL REPORT PREPARATION TRAINING FOR RT (NEIGBOHOOD UNIT) DEVICES IN RW (HAMLET UNIT) ENVIRONMENT 16 BAROS CITY CIMAHI VILLAGE

Competitive ◽  
2018 ◽  
Vol 13 (1) ◽  
pp. 87
Author(s):  
Kharaningrum Mulyanti ◽  
Riani Tanjung ◽  
Yohanes Casmadi
Keyword(s):  
Community Service ◽  
Central Government ◽  
Good Governance ◽  
Financial Statements ◽  
Social Institution ◽  
Governance System ◽  
Financial Reports ◽  
Financial Report ◽  
Neighborhood Association ◽  
Government Accounting

A good governance system is not only a responsibility that must be carried out by the central government, Neighborhood association as the smallest social institution even responsible for implementing the good governance. One form of implementation can be implemented in the form of financial statements in the area. The implementation of good governance has not been fully realized in all RT neighborhoods in Cimahi City, one of them in RW 16, Baros Village. The Community Service activities are expected to increase the awareness of the neighborhood administrators to prepare financial reports in accordance with the rules of simple government accounting standards. The methods used in this activity include lectures, tutorials, and discussions. This PKM activity went well and got good enthusiasm from the RT administrators, and it was hoped that this activity would be the beginning of the implementation of a good governance system.   Sistem pemerintahan yang baik bukan hanya tanggung jawab yang harus diemban oleh pemerintah pusat, Rukun tetangga sebagai Lembaga kemasyarakatan terkecil sekalipun bertanggung jawab dalam pelaksanaan good governance tersebut. Salah satu bentuk dari pelaksanaannya dapat diimplementasikan dalam bentuk pelaporan keuangan yang ada di area-nya. Pelaksanaan good governance belum sepenuhnya terwujud di seluruh lingkungan RT di Kota Cimahi, salah satunya di RW 16 Kelurahan Baros. Kegiatan Pengabdian Kepada Masyarakat ini diharapkan dapat meningkatkan kesadaran para pengurus RT untuk menyusun laporan keuangan sesuai dengan kaidah standar akuntansi pemerintahan yang sederhana. Metode yang digunakan dalam kegiatan ini meliputi ceramah, tutorial, dan diskusi. Kegiatan PKM ini berjalan lancar dan mendapatkan antusias yang baik dari para pengurus RT, dan diharapkan kegiatan ini menjadi awal dari terlaksananya sistem pemerintahan yang baik

scholarly journals Penggunaan Microsoft Excel Dalam Penyusunan Laporan Keuangan Untuk Meningkatkan Kualitas Informasi Laporan Keuangan

2020 ◽  
Vol 4 (1) ◽  
pp. 035-047
Author(s):  
Triandi . ◽  
Marina Agustin
Keyword(s):  
Financial Statements ◽  
Daily Basis ◽  
Financial Statement ◽  
Managerial Decision ◽  
Microsoft Excel ◽  
Financial Reports ◽  
Financial Report ◽  
Financial Conditions ◽  
User Friendly ◽  
Qualitative Characteristics

Compiling a financial reportis important because through this statement both external and internal parties may acquire informations about the firm’s financial conditions and its performance. These informations can then be used to make managerial decision for the sake of the firm’s future.   Building an accounting program corresponding to the company’s specific needs can be very expensive and time consuming, not to mention the trials and errors along the way. It takes great efforts to finally come up with ideal accounting program. To solve this issue, Microsoft Excel application provides affordable, simple, fast and accountable accounting program. The aim of this research are to investigate a proper qualitative characteristics of a financial report, to maximize the function of Microsoft Excel application in smaller firms for the purpose of providing a financial statement. The results show that Excel can enchance the informations contained in CV Inovasi Infinita’s financial statements. This application helps with its fast, accurate, complete, user friendly and details. Thus the owner can easily analyse each transaction on the daily basis. The application helps contributing in providing better financial reports.

scholarly journals PENYUSUNAN PEMBUKUAN DAN LAPORAN KEUANGAN UNTUK USAHA MIKRO DAN KECIL DI WILAYAH KAMPUNG PULO GEULIS BOGOR

2020 ◽  
Vol 3 (1) ◽  
Author(s):  
Titi Suhartati
Keyword(s):  
Small Business ◽  
Community Service ◽  
Small Businesses ◽  
Financial Statements ◽  
Business Managers ◽  
Financial Reports ◽  
Financial Report ◽  
Service Activities

Micro and small businesses are growing rapidly in the community but have weaknesses in the process of recording, accounting and compiling financial reports in accordance with applicable standards. The purpose of this activity is to provide training and mentoring on bookkeeping and compilation of simple financial reports to the micro and small business in the Kampung Pulo Geulis area, Babakan Pasar, Bogor as the activity partner. Community service activities seek to improve the ability of micro and small business managers and expected to improve the economic quality of the community in the area which has processed of developing into a tourism area in Central Bogor. The method of implementing activities are training and assisting of the activity of the participants which can provide optimal results to improve the community's economy, especially for those who need additional funds for their business. The selected samples are 25 micro and small businesses as the participants. The training was in the form of lectures and practicums accompanied by consulting and assisting in preparing a simple of financial report. The results of this activity will be in the form of simple bookkeeping guidelines and preparation of financial statements for micro and small businesses that can be understood by the participants.

scholarly journals The Influence of Decision-Making Quality on Perceptions of Foreign Grant Accountability

2021 ◽  
Vol 2 (9) ◽  
Author(s):  
Nisfatul Izzah
Keyword(s):  
Qualitative Method ◽  
Global Fund ◽  
Financial Statements ◽  
Financial Statement ◽  
Intangible Asset ◽  
Financial Reports ◽  
Non Profit ◽  
Financial Report ◽  
Financial Benefits

The Indonesian government and several other non-profit organizations have received many foreign grants, one of which is the Global Fund AIDS Tuberculosis and Malaria (GFATM) grant. As an institution that receives a Sub Recipient TB Care of ‘Aisyiyah East Java grant, it has an absolute obligation to account for the funds received, one of which is an accountable financial report. However, achieving accountability is not easy, you have to go through a long process with strict terms and conditions from donors. Because this sometimes makes institutions and even providers of financial reports such as accountants feel bored and accountability is increasingly difficult to realize. Factors of human resources, tasks and the environment are the benchmarks for an accountant of foreign grants to have a strong view of the perception of accountability. The purpose of this study is to determine the perception of accountants in assessing financial statement accountability as an expense or an asset. This study uses a qualitative method with an emphasis on interviews. The results of the study show that the accountability of financial statements is considered an intangible asset because apart from the benefits of funds for the beneficiaries of the grant, there are also non-financial benefits for the implementers of the grant, including the financial staff. The finance staff not only benefited from intangible wealth in improving the quality of the accounting field, but also gained a general understanding of TB health and extensive networking with various sectors.

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 Pelatihan Laporan Keuangan UMKM Berbasis Handphone di Pusat Perkampungan Budaya Betawi Setu Babakan

2020 ◽  
Vol 2 (1) ◽  
pp. 60-69
Author(s):  
Tyahya Whisnu Hendratni ◽  
Mulyadi
Keyword(s):  
Problem Solving ◽  
Community Service ◽  
Financial Statements ◽  
Previous Experience ◽  
Integrated Process ◽  
Communication Tool ◽  
Administrative System ◽  
Financial Reports ◽  
Business World ◽  
Financial Report

The development of technology and information is so rapid bringing changes in the business world today. Technology is a very complex and integrated process because it involves procedures, ideas to provide analysis of a problem, problem solving, and evaluating to achieve a certain goal. For SMEs, an orderly presentation of financial statements is very necessary because based on previous experience many transactions per day are not recorded. The administrative system for recording the financial statements of MSMEs is mostly still manual so there are still many MSME actors who do not have financial reports in running their businesses. Therefore, our community service team of FEB-UP is assisting MSMEs at Betawi Setu Babakan Cultural Village Center in the form of MSME-Based Mobile Financial Report Training. Where Mobile is a communication tool that can be used in preparing financial statements.

scholarly journals PEMANFAATAN MICROSOFT EXCEL DALAM MEMBANTU PENYUSUNAN LAPORAN KEUANGAN DI TPQ AN-NAJAH TIRTO PEKALONGAN

Al-Khidmat ◽  
2021 ◽  
Vol 4 (1) ◽  
pp. 28-35
Author(s):  
Shohabatussa’adah Shohabatussa’adah ◽  
Muasomah Muasomah
Keyword(s):  
Information Technology ◽  
Learning Process ◽  
Financial Statements ◽  
Education Sector ◽  
Educational Institutions ◽  
Microsoft Excel ◽  
Financial Reports ◽  
Financial Report ◽  
Education Services ◽  
Question And Answer

AbstrakKemajuan  IPTEK  menuntut  sebuah  kewajiban  pada penguasaan  ilmu  di  bidang  tekonologi  informasi  untuk  menghadapi  era globalisasi  ini. Artikel ini membahas mengenai pemanfaatan excel dalam membantu penyusunan laporan keuangan .  Untuk  menunjang  kelancaran  proses pembelajaran  di  lembaga  pendidikan  dalam hal ini di Taman Pendidikan Al-Qur’an (TPQ) diperlukan  suatu  bagian  yang mendukung  kegiatan  tersebut  yaitu  tata  usaha.  Tata  usaha lembaga  pendidikan  merupakan  ujung  tombak  pelayanan  jasa pendidikan  suatu  lembaga yang secara  langsung menangani pelayanan di dalam  internal maupun eksternal. Akan tetapi tenaga tata usaha masih belum cukup baik melayani  administrasi  ketatausahaan karena beberapa hal yang menjadi kendala.Tidak terkecuali bagi bidang pendidikan. Melalui Microsoft Excel,  laporan  keuangan  dapat  disusun  secara  sederhana  dengan siklus yang lebih pendek yaitu dari penyusunan jurnal menjadi laporan keuangan sederhana. Adapun  tujuan  dari  tulisan  ini adalah untuk memberikan pelatihan  mengenai proses penyusunan laporan keuangan melalui Microsoft Excel  agar mengefisiensikan  kinerja  tata  usaha. Metode yang digunakan dalam pengabdian ini meliputi ceramah, tanya jawab dan simulasi. Adapun hasil dari pengabdian ini menunjukkan bahwa pelatihan ini memberikan pengetahuan khususnya bagi tata usaha mengenai proses akuntansi sederhana dengan memanfaatkan excel seperti perekapan, pengelompokan akun, penjurnalan, posting ke buku besar bahkan sampai pada pembuatan laporan keuangan yang dipraktekan secara langsung. AbstractScience and Technology Progress requires an obligation to mastery of science in the field of information technology to face this era of globalization. This article discusses the utilization of Excel in assisting the preparation of financial statements. To support the smoothness of the learning process in educational institutions in this case in the Al-Qur'an Education Park (TPQ), a part that supports the activity, namely administration. Administration of educational institutions is the spearhead of the education services of an institution that directly handles services within the internal and external. However, administration workers are still not quite good at serving the administration of work and some things become obstacles. Not except for the education sector. Through Microsoft Excel, financial statements can be arranged simply with a shorter cycle, namely from the drafting of journals into a simple financial report. The purpose of this paper is to provide training on the process of preparing financial statements through Microsoft Excel to streamline the performance of administration. The method used in this service includes lectures, question and answer and simulation. The results of this service show that this training provides knowledge especially for administration regarding simple accounting processes by utilizing excel such as recipates, grouping accounts, transvuncurements, posts to ledgers even to the manufacture of financial reports directly practiced.

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