scholarly journals Aplikasi EFA (Excel For Accounting) untuk Laporan Keuangan Pesantren

2021 ◽  
Vol 1 (02) ◽  
pp. 104-109
Author(s):  
Nurmala Ahmar
Keyword(s):  
Good Governance ◽  
Accounting Standards ◽  
Boarding School ◽  
Boarding Schools ◽  
Financial Reports ◽  
Activity Report

Abstrak        Pedoman Akuntansi Pesantren diterbitkan oleh Ikatan Akuntan Indonesia  pada Mei 2018.  Berdasarkan data Kementerian Keagamaan Republik Indonesia (Kemenag RI) terdapat total sebanyak belasan juta santri dan mendekati angka tiga puluh ribu pondok pesantren di berbagai wilayah se-Indonesia. Salah satu program untuk mendorong adalah peningkatan tata kelola yang baik di lingkungan pesantren melalui tersedianya laporan keuangan yang memenuhi standar akuntansi yang diterima secara luas dan diterima berbagai pihak. Artikel ini menyumbangkan karya pengabdian dalam bentuk pelatihan akuntansi pesantren dengan aplikasi EFA untuk memidakan penyusunan laporan keuangan pesantren. Kata Kunci: aplikasi program, excel for accounting, akuntansi pesantren, laporan aktivitas.               Abstract        Pedoman Akuntansi Pesantren Published by the Ikatan Akuntan Indonesia in May 2018. Based on data from kementerian Agama republik Indonesia, there are a total of tens of millions of students and a count of thirty thousand Islamic boarding schools in various regions throughout Indonesia. One of the programs to encourage is the improvement of good governance in the pesantren environment through financial reportsthat meet accounting standards that are widely accepted and accepted by various parties. This article contributed dedication work in the form of Islamic boarding school accounting training with the EFA application for preparing Islamic boarding school financial reports. Keywords: software, excel for accounting, pesantren, activity report accounting.

scholarly journals ANALISIS PENERAPAN LAPORAN KEUANGAN BERDASARKAN PEDOMAN AKUNTANSI PESANTREN MENGGUNAKAN PSAK NO.45

2021 ◽  
Vol 8 (2) ◽  
Author(s):  
Yulian Sahri
Keyword(s):  
Mixed Methods ◽  
Financial Reporting ◽  
Financial Management ◽  
Accounting Standards ◽  
Boarding School ◽  
Financial Statements ◽  
Boarding Schools ◽  
Financial Accounting ◽  
Financial Reports ◽  
Lack Of Information

Finance is one of the factors that helps boarding schools succeed in their development efforts, since the financial field aids in the management of education. To preserve public trust in financial management, transparency and publishing in the form of presentation of financial statements in compliance with standards are required. It will also provide contributors a sense of security because they believe their donations have been properly managed. As professional organizations of accountants and architects of financial accounting standards in Indonesia, Bank Indonesia and the Indonesian Institute of Accountants collaborated on the development of the Pesantren Accounting Guidelines, a financial reporting guide for boarding schools. The Financial Accounting Standards of Entities Without Public Accountability are the subject of this accounting guideline (SAK ETAP). Financial Position Report, Activity Report, Cash Flow Statement, and Notes on Financial Statements are the components of Pondok Pesantren financial statements based on pesantren accounting rules. This is a descriptive study that employs a mixed-methods approach (mixed methods). This study employs a mix of research methodologies (mixed methods), in which researchers employ both qualitative and quantitative methodologies in their investigation. Financial reports based on Islamic Boarding School Accounting Guidelines have not been given by Al-Manar Muhammadiyah Islamic Boarding School and The lack of understanding of financial statement preparation on the part of the Islamic boarding school, as well as the lack of information and socialization related to the Accounting Guidelines for Islamic Boarding Schools

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.

Implementasi Undang-Undang Nomor 18 Tahun 2019 Tentang Pesantren Terhadap Pengelolaan Pondok Pesantren

2021 ◽  
Vol 7 (2) ◽  
Author(s):  
Panut Panut ◽  
Giyoto Giyoto ◽  
Yusuf Rohmadi
Keyword(s):  
Good Governance ◽  
Boarding School ◽  
Boarding Schools ◽  
Field Analysis ◽  
Education Management ◽  
Central Java ◽  
Education Financing ◽  
Analysis Technique ◽  
Problem Solving Strategies ◽  
Depth Interviews

This study aims to describe the implementation of Law Number 18 of 2019 concerning Islamic Boarding Schools on the management of pesantren in Kebumen Regency in 2020-2021; describe the problems of education management, availability of infrastructure and financing in Islamic boarding schools; and describe strategies for solving problems of education management, availability of infrastructure and financing in Islamic boarding schools in terms of Law Number 18 of 2019 in Kebumen Regency in 2020-2021. This study used descriptive qualitative method. The place of research is Islamic boarding school in Kebumen district, Central Java province. The sample criteria in this study was to use purposive sampling. The sample taken in this study was from 2 salafiyah Islamic boarding schools consisting of one advanced salafiyah cottage and one undeveloped salafiyah cottage. The participants of this research are the leaders of Islamic boarding schools. Informants in this study were students, ustadz/ustadzah, managers, and guardians of students. Data collection techniques in this study using documents, in-depth interviews, and observation. The method used to check the validity of the data is the credibility test (triangulation, discussion with colleagues, and member check), transferability test, dependability test, and confirmability test. The data analysis technique used in this research is through the field process. The stages in analyzing the data in this study are analysis before in the field, analysis while in the field (data reduction, data presentation, drawing conclusions). The results showed that: 1). implementation of Law Number 18 of 2019 concerning Islamic boarding schools for the management of Islamic boarding schools in Kebumen Regency in 2020-2021 has been carried out well, especially in advanced Salafiah Islamic Boarding Schools; 2). problems of education management, availability of infrastructure and financing in Islamic boarding schools in terms of Law Number 18 of 2019 in Kebumen Regency in 2020-2021 for salafiah Islamic boarding schools that have developed almost none, but salafiah Islamic boarding schools that have not advanced in all three aspects experiencing problems; 3). problem solving strategies, especially for salafiah Islamic boarding schools that have not developed yet, by conducting comparative studies to Islamic boarding schools that have good governance, recruiting human resources who understand information systems and technology, submitting infrastructure budgets to related parties, collaborating with Lazis and Baznas in particular. related to the completion of education financing in Islamic boarding schools, as well as developing a network of general donors and networks through alumni.

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 The Effect of Implementing the Financial Management Information System on the Quality of the Presentation of the Pangkep Regency Government’s Financial Statements

2020 ◽  
Vol 1 (1) ◽  
pp. 32-44
Author(s):  
Andi Sry Anggraeny
Keyword(s):  
Information System ◽  
Local Government ◽  
Management Information System ◽  
Good Governance ◽  
Accounting Standards ◽  
Financial Statements ◽  
Management Information ◽  
Financial Reports ◽  
Government Accounting

Purpose: This study aims to examine the effectiveness of the application of Government Accounting Standards to the quality of financial reports in the local government of Pangkep Regency, Indonesia. Approach/Methodology/Design: In this study, the sample taken was 43 administrators from 45 Regional Work Units (SKPD) which consisted of a financial statement drafting team and Regional Government Internal Auditors (AIPD) involved in the preparation of Pangkep District Government's financial statements. Data collection was carried out through direct observation and surveys obtained by distributing questionnaires to the respondents. This research uses quantitative research methods. Findings: The results showed that the effectiveness of the application of Government Accounting Standards had a positive and significant effect on the quality of local government financial reports. Practical Implications: An important implication of the results of this study is that the effectiveness of implementing a system is highly dependent on the achievement of the quality of the output it produces. That is, a program is said to be successful if the program's objectives are effectively achieved. The amount of contribution greatly depends on the achievement of the targets and targets that have been set. Originality/value: The regional management information system is part of the state's efforts to present good governance, a government that can be accountable for activities financed through measurable and transparent public budgets. This paper examined the implementation of this system, and it is concluded that it has a positive and significant effect on the quality of the presentation of financial statements at the Pangkep Regency Government.

scholarly journals PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, STANDAR AKUNTANSI PEMERINTAH, GOOD GOVERNANCE, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

2020 ◽  
Vol 2 (1) ◽  
pp. 17-35
Author(s):  
Istiqomah Shinta Philadhelphia ◽  
Sri Suryaningsum ◽  
Sriyono Sriyono
Keyword(s):  
Control System ◽  
Local Government ◽  
Human Resource ◽  
Internal Control ◽  
Good Governance ◽  
Accounting Standards ◽  
Financial Reports ◽  
Government Accounting ◽  
Internal Control System

The aim of this research is to know Human Resource Competency, The Effect Of Government Accounting, Good governance, and Internal Control System on the Quality of Local Government Financial Reports. The method of data collection in this study uses questionnaire techniques. This study used a census sampling method with 95 respondents in the Regional Organization of Klaten Regency. The analysis used is multiple linear regression analysis using SPSS (Statistical Product and Service Solutions) version 20. The result of this study indicates that the variable Government Accounting Standards, and Good governance affect the variable Quality Of Local Government Financial Reports. While the variable Human Resource Competency, and Internal Control System does not affect the variable of Quality Of Local Government Financial. Keywords: Human Resource Competency, Government Accounting Standards, Good governance, Internal Control System, Quality Of Local Government Financial Reports.   Abstrak Penelitian ini bertujuan untuk mengetahui Pengaruh Kompetensi Sumber Daya Manusia, Standar Akuntansi Pemerintahan, Good governance dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah. Metode pengumpulan data dalam penelitian ini menggunakan teknik kuesioner. Penelitian ini menggunakan metode census sampling dengan 95 responden pada Organisasi Perangkat Daerah Kabupaten Klaten. Teknik analisis data yang digunakan adalah analisis regresi berganda dengan menggunakan SPSS (Statistical Product and Service Solutions) versi 20. Hasil penelitian menunjukkan bahwa variabel standar akuntansi pemerintahan, dan good governance mempengaruhi variabel kualitas laporan keuangan pemerintah daerah. Sedangkan variabel kompetensi sumber daya manusia dan sistem pengendalian internal tidak berpengaruh variabel kualitas laporan keuangan pemerintah daerah. Kata Kunci: Kompetensi Sumber Daya Manusi, Standar Akuntansi Pemerintah, Good governance, Sistem Pengendalian Internal, Kualitas Laporan Keuangan Pemerintah Daerah

scholarly journals Al-Mahali Islamic Boarding School Administration Empowerment through Financial Management in Conformity with Accounting Standards

2021 ◽  
Vol 1 (1) ◽  
pp. 33-47
Author(s):  
Enok Rusmanah ◽  
Amelia Rahmi ◽  
Fredi Andria ◽  
Jalaludin Almahali
Keyword(s):  
Financial Management ◽  
Educational Institution ◽  
Accounting Standards ◽  
Institutional Development ◽  
Boarding School ◽  
Boarding Schools ◽  
Financial Accounting ◽  
Religious Knowledge ◽  
Record Keeping ◽  
Financial Administration

Islamic boarding schools have an important role in Indonesia not only in developing religious knowledge but also in the building of character for the nation. With 26,000 schools in 2018 and around 4 million students recorded, Islamic boarding schools are among one of the various institutions in Indonesia that partake in the field of education. Islamic boarding schools also have a role in the country's economic development. However, regarding financial management as an educational institution, many Islamic boarding schools still utilise manual record-keeping methods. Such methods are currently insufficient to facilitate institutional development. The Al-Mahali Islamic boarding school is well aware of this issue and took the initiative to invite speakers from Economics Faculty of Pakuan University to share their knowledge on financial record-keeping in conformity with financial accounting standards (PSAK 45, SAK ETAP, and SAKSyariah). The knowledge-sharing program was held in an SAK based accounting training activity for the financial administration of Al-Mahali Islamic boarding school and students in general as a provision to expand their knowledge. The program was carried out smoothly and was greeted with enthusiasm by the participants. A follow-up mentoring session was planned to be held in the future regarding the implementation of SAK.

scholarly journals Financial Accounting at Islamic Boarding Schools in Riau Province

2022 ◽  
Vol 07 (01) ◽  
Author(s):  
Zulhelmy M. Hatta ◽  
Keyword(s):  
School Administrators ◽  
Accounting Standards ◽  
Secondary Data ◽  
Boarding School ◽  
Financial Statements ◽  
Boarding Schools ◽  
Research Data ◽  
Theory And Practice ◽  
Financial Accounting ◽  
Generally Accepted Accounting Principles

This study aims to analyze how the application of financial accounting in Islamic boarding schools in Riau Province. The research method is descriptive qualitative that is comparing theory and practice carried out by Islamic boarding schools. Sources and research data obtained from primary and secondary data The number of informants obtained amounted to 9 boarding school administrators. The object of the research is a boarding school in the province of Riau. The result of the research is that all Islamic boarding schools in terms of their accounting application have not followed or applied the accounting standards that have been set by the Generally Accepted Accounting Principles. The accounting applied is still very simple, that is, it still uses a general cash book and there is no journalizing. The financial statements made are only limited to general financial accountability. For this reason, it is necessary to socialize Accounting Standards for Islamic Boarding Schools, because according to the management they have never received accounting training in their Islamic boarding schools.

scholarly journals Penerapan sistem akuntansi keuangan daerah pada Badan Perencanaan Penelitian dan Pengembangan di Kabupaten Minahasa Selatan

2019 ◽  
Vol 1 (2) ◽  
pp. 120
Author(s):  
Jinnyfer Tumbel ◽  
Sifrid Pangemanan ◽  
Stanly Alexander
Keyword(s):  
Financial Management ◽  
Government Regulation ◽  
Good Governance ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Accounting System ◽  
Qualitative Information ◽  
Financial Reports ◽  
Accounting Systems ◽  
Government Accounting

Genaral demand for accountability is one of the factor that driven the development of public sector accounting in Indonesia. Government Regulation No. 71 of 2010 concerning Government Accounting Standards explains that government financial reports must provide information that is useful for users. Quality financial reports require an adequate regional financial accounting system, because the system is supporting the creation of transparent and accountable regional financial management. Through the application of the regional financial accounting system, it is expected to be able to carry out its duties and functions so that Good Governance is created. This study used descriptive qualitative research that aims to reveal qualitative information so that it emphasizes the application of regional financial accounting systems and implemented interviews and documentation for getting the data. The results of this study indicate that the application of the regional financial accounting system is in accordance with applicable regulations.

scholarly journals Akuntansi Pesantren Sesuai SAK ETAP dan PSAK 45 dalam Penyusunan Laporan Keuangan Pesantren

2020 ◽  
Vol 3 (1) ◽  
pp. 31
Author(s):  
Dwi Sulistiani
Keyword(s):  
Focus Group ◽  
Human Resources ◽  
Group Discussion ◽  
Secondary Data ◽  
Boarding School ◽  
Financial Statements ◽  
Boarding Schools ◽  
Primary Data ◽  
Financial Reports ◽  
Single Entry

This study aims to determine the process of preparing financial statements in terms of recognition, measurement, recording, disclosure, and presentation. This descriptive qualitative study uses primary data with the method of observation, interviews, and Focus Group Discussion, while the secondary data uses the method of literature and documentation. The results show that the Islamic boarding school had not prepared its financial statements in accordance with SAK ETAP, in terms of recognition, measurement, recording, and disclosure. This boarding school uses a single entry system in preparing financial statements and did not present its financial reports in accordance with PSAK 45. Sabilirrosyad just make one report that is cash flow. That is due to the lack of human resources who understand related to accounting. BI and IAI can prepare the socialization and workshop for Islamic boarding schools in order to make the accounting manual book for Islamic boarding schools effectively.

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