PENDAMPINGAN PENYUSUNAN APLIKASI LAPORAN KEUANGAN MASJID YANG AKUNTABEL SESUAI PSAK 45

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.

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

Akuntansi dan Manajemen ◽

10.30630/jam.v15i2.20 ◽

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.

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IMPLEMENTASI SAK SYARIAH DALAM LAPORAN KEUANGAN KOPERASI PENGKREDITAN RAKYAT SYARIAH (KPRS)

El Muhasaba Jurnal Akuntansi ◽

10.18860/em.v11i2.8045 ◽

2020 ◽

Vol 11 (2) ◽

pp. 123-132

Author(s):

Nimatul Ula ◽

Nawirah Nawirah

Keyword(s):

Qualitative Research ◽

Balance Sheet ◽

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Financial Statement ◽

Online Data ◽

Financial Reports ◽

Financial Report ◽

Financial Position

The purpose of this study is to determine the suitability of the presentation of the An-Nahl Pandaan KPRS financial statements to Syaria FAS. This research uses descriptive qualitative research in which the purpose is to describe and illustrate the application of Sharia Financial Accounting Standards in terms of the financial statements prepared by KPRS An-Nahl Pandaan. The techniques used in data collection are through observation, interviews, documentation, and online data search techniques. The results of the analysis and discussion of this study indicate that most of the financial statement presentations in KPRS An-Nahl are in accordance with Sharia FAS even though only the entity only reports the financial position (Balance Sheet). From the An-Nahl KPRS financial report that looks very prominent the discrepancy is that An-Nahl KPRS does not make the six other financial report components listed in the Sharia FAS because the KPRS An-Nahl management itself does not yet understand how to prepare financial reports in accordance with applicable standards.

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

JURNAL AKUNTANSI DAN PAJAK ◽

10.29040/jap.v21i02.1388 ◽

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)

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Penerapan Pernyataan Standar Akuntansi Keuangan (PSAK) 45 Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan

JURNAL AKUNTANSI DAN PAJAK ◽

10.29040/jap.v21i02.1808 ◽

2021 ◽

Vol 21 (02) ◽

Author(s):

Ika Farida Ulfah ◽

Ardyan Firdausi Mustoffa ◽

Wijianto Wijianto

Keyword(s):

Accounting Standards ◽

Sampling Technique ◽

Financial Accounting ◽

Community Based ◽

Financial Reports ◽

Non Profit ◽

Financial Report ◽

Hr Competencies ◽

Positive Effect

Abstrak: Muhammadiyah Business Charity in the field of Education is a Charity Business which is engaged in Primary, Secondary and Advanced Education. Judging from the objective of a Muhammadiyah Business Charity in the Education Sector, it doesnnot seeknprofit or profit in carryingmoutnitsnfunctions, thenfoundation obtains fundsnfrom waqf, grants, donations and donations...from the community. Based ..on this, Muhammadiyah's Charity Business in Education has an obligation to be accountable andnreport the..funds used to related parties. The financial accountabilitymof an institutionnthat is not’ looking for profitnor profit must benprepared according to the..rules in accordancenwith the Financial Accounting Standards (SAK) and reinforced by the rules contained in the Statement of Financial..AccountingnStandards (PSAK) 45 which regulates the FinancialnReporting of Non-Profit Organizationsi. So it is necessary to apply PSAK 45 and Human Resources (HR) according to their competencies to be able to produce quality financial reports. The research methodnused is descriptivenanalytical method. The unitnof analysis for thisnresearch is the treasurer of TK / BA Muhammadiyah in Ponorogo Regency. The datanused are primaryndata. The sampling technique used saturated sampling. Thenstatistical analysist.used is multiple nregressiontanalysis. The results of this studynare: first, the implementation of PSAK 45 has a positive effectnon the qualitynof Aisyiyah's Kindergarten / BA Financial Report. Second, HR competencies have a positive effect on the quality of financial reports of TK / BA Aisyiyah and third, the implementation of PSAK 45 and HR competencies simultaneously have a positiveneffect on the qualitynof financialnreports.

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Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik Terhadap Kualitas Laporan Keuangan Di Badan Amil Zakat Nasional Kota Bandung

Publica: Jurnal Pemikiran Administrasi Negara ◽

10.15575/jpan.v12i1.8638 ◽

2020 ◽

Vol 12 (1) ◽

pp. 1-9

Author(s):

Aris Munandar ◽

Ateng Mulyadi

Keyword(s):

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Financial Reports ◽

The Public ◽

Poverty And Inequality ◽

The City ◽

Transparency And Accountability

The potential of zakat in Indonesia is so great that it can become a financial solution to anticipate the problems of poverty and inequality in Indonesia. Likewise, the potential for zakat in the city of Bandung, which according to the calculations of experts can reach 2 trillion rupiahs per year, is very large to be managed professionally, but when viewed from the amount of existing zakat receipts it is only limited to 4.8 billion per year. So thus, the lack of income from zakat funds reflects the growing expectations of the public for the transparency or transparency and accountability of the management of zakat funds in the presence of financial reports. Therefore, the purpose of this study is to find out how much influence is given by financial accounting standards on the quality of financial reports at the National Amil Zakat Agency in the City of Bandung. The results of this study are that financial accounting standards significantly influence the quality of financial statements in the national amil zakat body.

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

Akuntansi dan Manajemen ◽

10.30630/jam.v13i2.37 ◽

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.

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PENGELOLAAN KEUANGAN MASJID SEBAGAI ORGANISASI NIRLABA

J-PIPS (Jurnal Pendidikan Ilmu Pengetahuan Sosial) ◽

10.18860/jpips.v4i2.7312 ◽

2018 ◽

Vol 4 (2) ◽

pp. 81

Author(s):

Kusumadyahdewi Kusumadyahdewi

Keyword(s):

Community Organization ◽

Financial Statements ◽

Bulletin Board ◽

Monthly Income ◽

Financial Reports ◽

Non Profit ◽

Financial Report ◽

The Public ◽

The Poor ◽

To Receive

The mosque is a non-profit institution, which organizes many religious, social, educational and da'wah activities. The activities held to depend on a lot of funds obtained from the community as a source of mosque funding. Based on the results of the study, the sources of mosque funding were obtained from charity boxes attached to the walls of the mosque consisting of the construction of mosques, infaq of mosques, those entitled to receive, orphans, and the poor. Also from the charity box during Friday prayers, regular and non-permanent donors. Based on the money obtained, the mosque held social activities, education, and da'wah. As the manager's responsibility to the public, monthly income and expenditure reports are always posted on the mosque's bulletin board so that all can see the report. Besides, it also sends special financial reports to regular donors. This financial transparency makes it easier for mosques to raise funds from the public. The preparation of the mosque's financial report involves the treasurer and daily staff, as is known by the chairman of the mosque's takmir as the person in charge. As a community organization, this mosque is also monitored directly by the public by publishing its financial statements.Keywords: mosque; religion; social; education; da'wah

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Analisis Rekonstruksi Penyusunan Laporan Keuangan Masjid (Studi Kasus pada Masjid Agung Baiturrahman Banyuwangi)

e-Journal Ekonomi Bisnis dan Akuntansi ◽

10.19184/ejeba.v6i1.11102 ◽

2019 ◽

Vol 6 (1) ◽

pp. 69

Author(s):

Arif Hidayatullah ◽

Agung Budi Sulistiyo ◽

Nur Hisamuddin

Keyword(s):

Information System ◽

Nonprofit Organizations ◽

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Financial Statement ◽

Financial Reports ◽

Non Profit ◽

Financial Transactions

The mosque is one of the non-profit oriented organizations in the field of religion in carrying out its activities, by managing its resources and resources derived from the community voluntarily and sincerely in accordance with the Statement of Financial Accounting Standards (PSAK) 45 on Nonprofit Organizations, That non-profit organizations should also and are entitled to make financial reports and report to users of financial statements. Mosques must make accurate financial statements and provide information to users of these financial statements ie the donors of the mosque. To be able to make accurate mosque financial statements required the application of accounting. Accounting is an activity undertaken untu produce sautu information system in the form of financial statements. Thus, mosques require the role of accounting as a tool for the process of managing, recording, interpreting, and reporting financial transactions that always guided by PSAK 109 and PSAK 45 set by the Indonesian Institute of Accountants (IAI) which will ultimately produce more transparent financial statements and Accountable. Keywords: Financial Statement of Mosque, Mosque, Nonprofit Organization,, PSAK 109, PSAK 45.

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PENERAPAN PENYUSUNAN LAPORAN KEUANGAN PADA USAHA KECIL DAN MENENGAH (UKM) BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH DI KOPI BUBUK ADINDA G19 KOTA LUBUKLINGGAU

Jurnal Interprof ◽

10.32767/interprof.v6i2.1167 ◽

2020 ◽

Vol 6 (2) ◽

pp. 116-129

Author(s):

Khairunnisah Khairunnisah ◽

Eri Triharyati ◽

Yuli Nurhayati

Keyword(s):

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Coffee Bean ◽

Financial Reports ◽

Financial Report ◽

Analysis Techniques ◽

Direct Question ◽

Collection Methods ◽

Ground Coffee

This research is a research in the coffee bean industry business, namely UKM Kopi Powder Adinda G19 Lubuklinggau City which has not implemented the appropriate preparation of financial reports according to the Financial Accounting Standards for Micro, Small and Medium Entities. This study uses data collection methods, by observing and recording directly at the research site (observation), conducting direct question and answer questions at the source (interview), and documentation by reading literature guidelines. This type of qualitative research and data analysis techniques use descriptive qualitative methods. The results of this study indicate that the preparation of the financial statements of the UKM Kopi Powder Adinda G19 Lubuklinggau City is not suitable, only the format of income and expenditure is in the preparation of the financial statements. The recording is still very simple due to the lack of knowledge regarding the preparation of financial reports according to applicable standards so that the Adinda G19 Ground coffee UKM has not been able to produce financial report compilations that are in accordance with the standards.

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"Replika Endemi" Resistensi PSAK 71 Sebagai Countercylical Terhadap Sustainability Perbankan Ditengah Pandemi

Jurnal Akuntansi Maranatha ◽

10.28932/jam.v13i1.3195 ◽

2021 ◽

pp. 109-117

Author(s):

Nicholas Alexander Tungga ◽

Melithasya Angelina ◽

Elliza .

Keyword(s):

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Current Status ◽

Corporate Accountability ◽

Financial Accounting Standards Board ◽

Model Framework ◽

Financial Reports ◽

Framework Design ◽

Economic Upturn

Financial reports are important because they are useful for providing an overview for stakeholders in their decision making. Where in the preparation of financial statements the main regulation used is the Statement of Financial Accounting Standards (PSAK) established by the Indonesian Institute of Accountants (IAI) through the Financial Accounting Standards Board (DSAK). In the current status quo of Indonesia in facing the Covid-19 pandemic, the existence of PSAK has begun to be tested, adjustments must be made to financial accounting standards which are useful to strengthen the lines of corporate accountability in Indonesia and are able to answer the main urgency of Indonesia today, namely the weakening of the country's economy. The purpose of this paper is to produce a framework that can later become an alternative for banks in making decisions for implementing the PSAK 71 post model. The approach used in this paper is a qualitative approach by providing arguments and solutions for Indonesia's current economic conditions through the resulting framework design. After considering the aspects that affect the risk of bad credit, the conclusion is that PSAK 71 is able to trigger an economic upturn in Indonesia, because in its implementation it does not necessarily look at one aspect only but considers other aspects in responding to issues related to bad credit. Keywords: PSAK 71, Post Model Framework, Bad Credit, Indonesian Economy

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