PENYUSUNAN PEDOMAN ATAS PEMASUKAN DAN PENGELUARAN KAS PADA PESANTREN BAITUL’ULUM WAL HUFFADZ AL USMANI

CHIKA AULIA, . (2026) PENYUSUNAN PEDOMAN ATAS PEMASUKAN DAN PENGELUARAN KAS PADA PESANTREN BAITUL’ULUM WAL HUFFADZ AL USMANI. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini disusun dengan tujuan untuk menganalisis dan membuat pedoman pemasukan dan pengeluaran kas pada Pondok Pesantren Baitul’ulum Wal Huffadz Al Usmani. Latar belakang penelitian ini didasarkan pada kondisi pengelolaan keuangan pesantren yang masih dilakukan secara sederhana, belum memiliki standar operasional prosedur (SOP) tertulis, serta pencatatan keuangan yang belum terdokumentasi secara sistematis. Metode penelitian yang digunakan adalah metode kualitatif dengan pendekatan deskriptif serta desain penelitian pengembangan(Research and Development). Model pengembangan yang digunakan adalah ADDIE yang terdiri dari tahapan Analysis, Design, Development, Implementation, dan Evaluation. Pengumpulan data dilakukan melalui wawancara dengan pihak pengelola pesantren, observasi langsung terhadap praktik pengelolaan kas, serta studi dokumentasi atas data keuangan yang tersedia. Model ADDIE digunakan sebagai acuan untuk mengidentifikasi kebutuhan pengelolaan keuangan pesantren serta merancang pedoman dan prosedur yang sesuai dengan kondisi aktual. Hasil penelitian menunjukkan bahwa pemasukan kas pesantren bersumber dari kas santri, pembayaran SPP santri, serta sumbangan masyarakat dan bantuan pendiri yang bersifat insidental dan sebagian besar belum dicatat secara sistematis. Sementara itu, pengeluaran kas didominasi oleh pembayaran honor guru dan biaya operasional pesantren. Berdasarkan temuan tersebut, penelitian ini menghasilkan rancangan pedoman pemasukan dan pengeluaran kas yang meliputi penyusunan dokumen pendukung, alur prosedur penerimaan dan pengeluaran kas, serta contoh pencatatan sederhana yang diharapkan dapat membantu pesantren dalam mewujudkan pengelolaan keuangan yang lebih tertib, transparan dan mendukung akuntabilitas pengelolaan kas secara berkelanjutan, sekaligus menjadi referensi awal bagi pesantren lain dengan karakteristik serupa. ***** This research was compiled with the aim of analyzing and creating guidelines for cash income and expenditure at the Baitul'ulum Wal Huffadz Al Usmani Islamic Boarding School. The background of this study is based on the condition of financial management at the boarding school, which is still conducted in a simple manner, lacks written standard operating procedures (SOP), and has not been systematically documented. The research method employed is a qualitative method with a descriptive approach and a research and development (R&D) design. The development model used is ADDIE, which consists of the stages of Analysis, Design, Development, Implementation, and Evaluation. Data collection was carried out through interviews with the boarding school management, direct observation of cash management practices, and documentation of available financial records. The ADDIE model was used as a framework to identify the financial management needs of the boarding school and to design guidelines and procedures that are aligned with actual conditions. The results of the study indicate that the boarding school’s cash receipts are derived from student contributions, tuition fees, as well as incidental donations from the community and financial support from the founder, most of which have not been systematically recorded. Meanwhile, cash disbursements are primarily dominated by teachers’ honoraria and operational expenses. Based on these findings, this study produces a set of cash receipt and cash disbursement guidelines that include supporting documents, procedural flows for cash inflows and outflows, and examples of simple financial recording. These guidelines are expected to assist the boarding school in achieving more orderly and transparent financial management, support sustainable cash accountability, and serve as an initial reference for other Islamic boarding schools with similar characteristics.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Hera Khairunnisa, SE., M.Ak; 2). Ratna Anggraini, M.Si.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Manajemen > Manajemen , Business
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Chika Aulia .
Date Deposited:	09 Feb 2026 03:00
Last Modified:	09 Feb 2026 03:00
URI:	http://repository.unj.ac.id/id/eprint/64958

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