PENYUSUNAN PROSEDUR OPERASIONAL STANDAR (POS) PENERIMAAN DAN PENGELUARAN KAS PADA TAMAN KANAK-KANAK CURUG INDAH JAKARTA TIMUR

ANDI ISKANDAR DINATA, . (2026) PENYUSUNAN PROSEDUR OPERASIONAL STANDAR (POS) PENERIMAAN DAN PENGELUARAN KAS PADA TAMAN KANAK-KANAK CURUG INDAH JAKARTA TIMUR. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menyusun Prosedur Operasional Standar (POS) penerimaan dan pengeluaran kas pada Taman Kanak-Kanak Curug Indah Jakarta Timur serta merancang sistem pencatatan yang sesuai dengan kondisi dan kebutuhan TK Curug Indah. Penelitian ini menjadikan TK Curug Indah sebagai objek penelitian. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif serta model pengembangan ADDIE yang dibatasi pada tahap analisis, desain, dan pengembangan. Pengumpulan data dilakukan melalui observasi, wawancara, serta dokumentasi. Analisis data dilakukan melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa proses penerimaan dan pengeluaran kas di TK Curug Indah belum memiliki alur kerja dan pembagian tugas yang tertulis serta belum menggunakan sistem pembukuan yang terstruktur. Berdasarkan temuan tersebut penelitian ini menghasilkan rancangan POS penerimaan kas dari penerimaan murid baru dan POS penerimaan kas dari SPP, serta POS pengeluaran kas untuk kebutuhan operasional yang dilengkapi dengan flowchart proses serta usulan sistem pembukuan single entry. Penyusunan POS ini diharapkan dapat menjadi pedoman kerja bagi TK Curug Indah dalam melaksanakan pengelolaan kas secara lebih tertib, konsisten, dan terarah. ***** This study aims to develop Standard Operating Procedures (SOPs) for cash receipts and cash disbursements at Curug Indah Kindergarten, East Jakarta, as well as to design a recording system that is aligned with the conditions and needs of Curug Indah Kindergarten. Curug Indah Kindergarten was selected as the object of this study. The research employs a descriptive method with a qualitative approach and utilizes the ADDIE development model, limited to the analysis, design, and development stages. Data were collected through observation, interviews, and documentation. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The results indicate that the cash receipt and cash disbursement processes at Curug Indah Kindergarten do not yet have documented workflows and clear task segregation, and they have not implemented a structured bookkeeping system. Based on these findings, this study produces SOP designs for cash receipts from new student admissions and cash receipts from tuition fees, as well as an SOP for cash disbursements for operational needs, complemented by process flowcharts and a proposed single-entry bookkeeping system. The development of these SOPs is expected to serve as operational guidelines for Curug Indah Kindergarten in managing cash in a more orderly, consistent, and systematic manner.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Hera Khairunnisa, S.E., M.Ak. ; 2). Prof. Dr. Umi Widyastuti, S.E., M.E.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Andi Iskandar Dinata .
Date Deposited:	05 Feb 2026 08:02
Last Modified:	05 Feb 2026 08:02
URI:	http://repository.unj.ac.id/id/eprint/64887

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