PERANCANGAN STANDAR OPERASIONAL PROSEDUR (SOP) DAN PEDOMAN AKUNTANSI PENGELOLAAN KAS PADA RAUDHATUL ATHFAL NURUL AMAL BEKASI TIMUR

NAZILA ALVI RAMADHANI, . (2026) PERANCANGAN STANDAR OPERASIONAL PROSEDUR (SOP) DAN PEDOMAN AKUNTANSI PENGELOLAAN KAS PADA RAUDHATUL ATHFAL NURUL AMAL BEKASI TIMUR. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

	Text File COVER.pdf Download (966kB)
	Text File BAB 1 (Bab 1 Pendahuluan).pdf Download (286kB)
	Text File BAB 2 (Landasan Teori).pdf Restricted to Registered users only Download (525kB) | Request a copy
	Text File BAB 3 (Bab 3 Metodologi).pdf Restricted to Registered users only Download (546kB) | Request a copy
	Text File BAB 4 (Bab 4 Hasil dan Pembahasan).pdf Restricted to Registered users only Download (1MB) | Request a copy
	Text File BAB 5 (Bab 5 Kesimpulan dan Saran).pdf Restricted to Registered users only Download (471kB) | Request a copy
	Text File Daftar Pustaka.pdf Download (241kB)
	Text File Lampiran + Daftar Riwayat Hidup(pdfgear.com).pdf Restricted to Registered users only Download (3MB) | Request a copy

Abstract

Proyek ini bertujuan untuk merancang Standar Operasional Prosedur (SOP) dan Pedoman Akuntansi Pengelolaan Kas pada Raudhatul Athfal Nurul Amal Bekasi Timur. Proyek ini menggunakan metode Research and Development (R&D) dengan model pengembangan ADDIE yang dibatasi pada tahap analysis, design, dan development. Pengumpulan data dilakukan melalui wawancara dengan pihak sekolah. Tahap analisis menggunakan kerangka PIECES (Performance, Information, Economy, Control, Efficiency, dan Service) untuk mengidentifikasi permasalahan dan kebutuhan lembaga terkait pengelolaan kas. Hasil proyek menunjukkan bahwa pencatatan kas masih dilakukan secara manual, dokumentasi transaksi belum tersusun dengan baik, serta pengendalian internal belum berjalan optimal. Hal ini terlihat dari masih adanya keterlibatan kepala sekolah dalam pengelolaan kas dan operator tata usaha yang belum memiliki latar belakang akuntansi. Oleh karena itu, proyek ini menghasilkan dua produk berupa buku SOP Pengelolaan Kas dan buku Pedoman Akuntansi Pengelolaan Kas yang disesuaikan dengan kebutuhan sekolah. Buku SOP memuat prosedur penerimaan dan pengeluaran kas yang disajikan dalam bentuk flowchart, sedangkan buku Pedoman Akuntansi memuat kebijakan akuntansi, daftar akun, ilustrasi jurnal, serta format Microsoft Excel untuk pencatatan kas sekolah. Hasil uji coba menunjukkan bahwa kedua produk dinilai jelas, mudah dipahami, dan sesuai dengan kebutuhan sekolah dalam pengelolaan kas. Selain itu, perancang proyek juga menyediakan video pembelajaran pencatatan Microsoft Excel yang dapat diakses melalui barcode pada buku. Kata kunci: Standar Operasional Prosedur, Pedoman Akuntansi, Pengelolaan Kas, Pengendalian Internal. ***** This study aims to develop Standard Operating Procedures (SOPs) and an Accounting Guideline for Cash Management at Raudhatul Athfal Nurul Amal, East Bekasi. The study employed the Research and Development (R&D) method using the ADDIE development model, which was limited to the analysis, design, and development stages. Data were collected through interviews with school personnel. The analysis stage utilized the PIECES framework (Performance, Information, Economy, Control, Efficiency, and Service) to identify problems and institutional needs related to cash management. The findings revealed that cash recording was still conducted manually, transaction documentation was not well organized, and internal control had not been implemented optimally. This was indicated by the principal’s involvement in cash management activities and the administrative officer’s lack of an accounting background. Therefore, this study produced two products: a Cash Management SOP handbook and a Cash Management Accounting Guideline handbook, both tailored to the school's needs. The SOP handbook contains cash receipt and cash disbursement procedures presented in flowchart form, while the Accounting Guideline handbook includes accounting policies, a chart of accounts, journal entry illustrations, and Microsoft Excel templates for school cash recording. The pilot test results showed that both products were considered clear, easy to understand, and appropriate for the school's cash management needs.. In addition, the researcher provided a Microsoft Excel bookkeeping tutorial video that can be accessed through a QR code included in the handbook. Keywords: Standard Operating Procedures, Accounting Guidelines, Cash Management, Internal Control.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. Ayatulloh Michael Musyaffi, M.Ak. ; 2). Aji Ahmadi Sasmi, S.Ak., M.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Nazila Alvi Ramadhani .
Date Deposited:	08 Jul 2026 07:12
Last Modified:	08 Jul 2026 07:12
URI:	http://repository.unj.ac.id/id/eprint/66528

Actions (login required)

View Item