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

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.

2021 ◽  
Vol 5 (1) ◽  
pp. 841
Author(s):  
Tiara Kusuma Dewi ◽  
Kukuh Rian Setiawan

ABSTRAKPengelolaan keuangan pada suatu lembaga diperlukan keahlian maupun keterampilan yang dimiliki oleh pengelolanya sehingga dapat menghasilkan suatu laporan keuangan yang transaparan, akuntabel dan memiliki kredibilitas yang baik, pengelolaan keuangan dapat dilaksanakan dengan cara manual maupun menggunakan perangkat bantuan guna efisiensi pada jumlah laporan dan waktu dalam proses pengerjaanya, Badan Usaha Milik Desa atau biasa disebut dengan BUMDES desa Cepaka telah memiliki beberapa unit usaha dimana dalam pelaporannya masih menggunakan model pelaporan manual dan sederhana, kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pendampingan dalam pengelolaan keuangan sehingga laporan keuangan yang dibuat dapat diminamilisir kesalahannya, hasil yang dicapai pada program pengabdian masyarakat ini adalah Pihak BUMDES menyetujui bahwa diperlukannya analisa terkait pemberian kredit, dan juga menambah lagi dilakukannya analisa rekam jejak nasabah melalui informasi dari koperasi-koperasi di Desa Cepaka. Sedangkan dalam hal pengawasan. untuk saat ini masih bisa dilakukan pengawasan hanya berdasarkan data laporan rekening koran Tabungan setiap bulannya dan karena cash flow yang masih kecil ,menyebabkan jarang terjadinya transaksi pada Bank. Kata kunci: pelaporan keuangan; pengelolaan keuangan; pendampingan. ABSTRACTFinancial management at an institution requires expertise and skills possessed by the manager so that it can produce a financial report that is transparent, accountable and has good credibility, financial management can be carried out manually or using assistance tools for efficiency in the number of reports and time in the process. , Village-Owned Enterprises or commonly referred to as BUMDES Desa Cepaka already has several business units where the reporting still uses a manual and simple reporting model, this community service activity aims to provide assistance in financial management so that the financial reports that are made can be minimized for errors, the results obtained are The achievement in this community service program is that the BUMDES party agrees that an analysis is needed regarding lending, and also adds to the analysis of customer track records through information from cooperatives in Cepaka Village. While in terms of supervision. For now, monitoring can still be carried out based on data from the Savings Account statement every month and because the cash flow is still small, it causes transactions to rarely occur at the Bank. Keywords: financial reporting; financial management; mentoring. 


1970 ◽  
Vol 13 (2) ◽  
pp. 25-39
Author(s):  
Ulfi Maryati ◽  
Sukartini ◽  
Amy Fontanella ◽  
Armel Yentifa ◽  
Ermataty Hatta5

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.


Author(s):  
Milkhatun Milkhatun ◽  
Alfi Ari Fakhrur Rizal ◽  
Ni Wayan Wiwin Asthiningsih ◽  
Asslia Johar Latipah

A lecturer with a good performance has a positive impact on the quality of teaching and learning. The said quality  includes the delivery of teaching materials, learning methods, and ultimately the academic results of students. Performance of lecturers contributes significantly to the quality of research and community service which in turn improves the quality of teaching materials. It is desirable, therefore, to have a method to measure the performance of lecturers in carrying out the Tri Dharma (or the three responsibility) activities, which consist of teaching and learning process, research, and community service activities, including publications at both national and international level. This study seeks to measure the performance of lecturers and cluster them into three categories, namely "satisfactory", "good", and "poor". Data were taken from academic works of nursing study program lecturers in conducting academic activities. Clustering process is carried out using two machine learning approaches, which is K-Means and K-Medoids algorithms. Evaluation of the clustering results suggests that K-Medoids algorithm performs better compared to using K-Means. DBI score for clustering techniques using K-Means is -0.417 while the score for K-Medoids is -0.652. The significant difference in the score shows that K-Medoids algorithm works better in determining the performance of lecturers in carrying out Tri Dharma activities.


2021 ◽  
Vol 1 (3) ◽  
pp. 328-339
Author(s):  
Arthik Davianti ◽  
Steffi Kartika ◽  
Dyah Ayu Ningrum ◽  
Nurul Rizki Anindita ◽  
Rizvanya Anugra Arighi ◽  
...  

The Community Service activity was conducted as an effort to improve the application of accounting in non-profit organizations. This activity was important considering that there are various important aspects in the accounting recording process that have not generally been implemented in non-profit organizations.  Yayasan Hati Beriman Salatiga, as a non-profit organization engaged in several fields and has implemented the accounting recording process using Zahir application. The implementation of the community service was carried out by data collection through interviews and observation of zahir application application.  The Community Service Team found that the internal controls in the implementation of the accounting recording process had not been implemented. Therefore, the Team suggested recommendations for the separation of functions in the accounting recording process by utilizing the resources owned and optimizing the use of recording applications.


Competitive ◽  
2018 ◽  
Vol 13 (1) ◽  
pp. 87
Author(s):  
Kharaningrum Mulyanti ◽  
Riani Tanjung ◽  
Yohanes Casmadi

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


2020 ◽  
Vol 3 (3) ◽  
pp. 90-111
Author(s):  
Ksenia E. Kosygina ◽  
Vadim S. Kaminsky

Citizens participation in elections is the most accessible and effective mechanism for society's influence on the political system. However, the problem of absenteeism (refusal to participate in elections) is currently characteristic for Russia and in particular for the Vologda region, which actualizes the task of determining ways to increase the electoral activity of citizens. One of these methods may be the activities of non-profit organizations. The purpose of the study is to determine the role of non-profit organizations in increasing the electoral activity of citizens. The information base of the study are legislative sources, official statistics, data from sociological surveys: regular monitoring of public opinion of residents of the Vologda region (n = 1500) and an expert survey of heads of non-profit organizations (n = 35). Main methods: system, comparative, statistical and sociological analysis. The key results of the study are as follows: the dominant form of absenteeism in the region is identified (distancing from the government, not its " tacit approval»); it is established that the activities of NPOs have a positive impact on the electoral activity of citizens; a number of recommendations have been formulated for authorities, as well as for non-profit organizations themselves, to involve NPOs in the electoral process.


2017 ◽  
Vol 1 (2) ◽  
pp. 96
Author(s):  
Efri Syamsul Bahri ◽  
Maya Romantin ◽  
Ahmad Tirmidzi Lubis

National Amil Zakah Board has a big responsibility to hold the trust of government and society to zakah management in Indonesia. The problem is how the financial performance of National Amil Zakah Agency? This study aims to assess the financial performance of zakah institutions by using financial performance measurement ratio model from Ritchie & Kolodinsky (2003) research for non-profit organizations. The object used in this research is the financial report of Badan Amil Zakat Nasional (BAZNAS) during the period 2004 to 2013. The components of the ratio used are five ratio of Ritchie & Kolodinsky model. Based on Ritchie & Kolodinsky ratios, these five ratios show BAZNAS's financial performance over the last decade well expressed.


2021 ◽  
Vol 4 (2) ◽  
pp. 1-9
Author(s):  
Gina Harventy ◽  
Achmad Syaiful Hidayat Anwar

This community service activity aims to provide training and assistance in the preparation of financial reports at the Putri Asisiyah Orphanage in Malang City. Putri Aisyiyah Orphanage is one of the Amal Usaha Muhammadiyah (AUM) in Malang. The training and assistance in the preparation of financial reports are related to the problems faced by the orphanage manager, namely the activity of recording and reporting on orphanages that have not been carried out in an orderly manner and in accordance with reporting standards. Putri Aisiyah Orphanage has a business unit that has experienced significant development until now, so it is necessary to record and prepare good financial reports for the orphanage. So that administrators can evaluate the performance of operational activities of the orphanage and catering business units. The method of implementing the service program consists of socializing the importance of preparing financial reporting, training and assistance in the preparation of financial reports. The results of this service activity, the management and financial administration section of the Putri Aisiyah Orphanage have the skills (expertise) in making / compiling excel-based computerized financial reports and this service program has achieved the output of computational computational financial reporting work excel at the Putri Aisiyah Orphanage.


Author(s):  
Nicoleta Ciucescu ◽  
Andreea Feraru

Operation of NGOs is dependent on the correct identification of the needs in the community and their ability to attract the necessary funds to cover them. Non-profit organizations interest to performance measuring and fulfilling the objectives has increased lately, this it become an essential element for the survival of the organization. The main reasons that underlie the increasing interest are: increasing the number of new organizations; increasing the budgetary reductions; the decrease in the number of donors; increasing the challenges arising from the multiplicity of social cases. In addition, the majority of the stakeholders associated with the NGOs want to know if the programs or services they claim have a prominent and positive impact on the community. Such organizations felt the need to demonstrate the effectiveness of the programs they provide and the correctness of using the funds are made available. The article intends to present the issues related to the concept of performance for NGOs, to clarify the content of each performance categories, namely economic performance, managerial performance and social performance.


2019 ◽  
pp. 139
Author(s):  
Suratman Suratman ◽  
Yulianti Yulianti ◽  
Nirsetyo Wahdi

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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