PEMENUHAN AMANAH PENGELOLAAN KAS SESUAI STANDAR AKUNTANSI KEUANGAN PADA MASJID AL-HUDA

HAFIZ SURYA CHANDRA IZWANDI, . (2026) PEMENUHAN AMANAH PENGELOLAAN KAS SESUAI STANDAR AKUNTANSI KEUANGAN PADA MASJID AL-HUDA. Diploma thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Masjid Al-Huda merupakan entitas nonlaba yang mengelola dana jamaah untuk mendukung kegiatan ibadah, sosial, dan operasional. Pada kondisi awal, pencatatan penerimaan dan pengeluaran kas masih dilakukan secara manual, belum didukung prosedur tertulis yang seragam, serta penyampaian informasi keuangan kepada jamaah masih terbatas. Proyek ini bertujuan menyusun rancangan pengelolaan kas yang lebih tertib serta mengembangkan prototipe website sebagai sarana pencatatan, pengolahan, pelaporan, dan penyajian informasi kas Masjid Al-Huda. Proyek dilaksanakan dengan pendekatan penelitian terapan melalui metode Rapid Application Development (RAD) secara parsial yang mencakup tahap perencanaan kebutuhan, desain sistem, dan pengembangan. Pengumpulan data dilakukan melalui observasi, wawancara dengan Ketua DKM, Bendahara, dan pengurus Masjid Al-Huda, serta penelaahan dokumen pencatatan kas. Pada tahap desain, disusun Standar Operasional Prosedur (SOP) Penerimaan Kas dan SOP Pengeluaran Kas beserta bagan alir sebagai dasar penentuan alur proses, dokumen pendukung, pembagian tanggung jawab, dan kebutuhan fitur sistem. Tahap pengembangan menghasilkan prototipe website yang dibangun menggunakan Django, Python, HTML, CSS, Bootstrap, dan SQLite serta dijalankan melalui localhost. Hasil proyek berupa prototipe website pengelolaan kas yang memfasilitasi pencatatan transaksi penerimaan dan pengeluaran kas, pengelolaan kategori transaksi, penyajian rekap dan saldo kas, pembentukan laporan arus kas berdasarkan periode, serta pengelolaan dokumen dan informasi masjid. Prototipe juga memuat halaman pengguna umum untuk menampilkan rekap kas, arsip laporan keuangan, SOP, legalitas, struktur pengurus, dan informasi donasi. Uji coba terbatas bersama Bendahara menunjukkan bahwa fungsi utama, kemudahan penggunaan, tampilan, dan kesesuaian produk telah memenuhi kebutuhan awal pengguna, dengan masukan penambahan nomor akun dan filter kategori transaksi. Proyek ini berimplikasi pada tersedianya rancangan yang mengintegrasikan prosedur pengelolaan kas dengan sistem informasi sebagai dasar peningkatan ketertiban administrasi, transparansi, dan akuntabilitas Masjid Al-Huda. ***** Masjid Al-Huda is a nonprofit entity that manages congregational funds to support worship, social, and operational activities. Initially, cash receipts and disbursements were recorded manually, without being supported by standardized written procedures, and the disclosure of financial information to congregants remained limited. This project aimed to develop a more orderly cash management design and a website prototype to support the recording, processing, reporting, and presentation of cash information at Masjid Al-Huda. The project was carried out using an applied research approach through a partial Rapid Application Development (RAD) method, which included the stages of requirements planning, system design, and development. Data were collected through observation, interviews with the Chairperson of the Mosque Management Council, the Treasurer, and the administrators of Masjid Al-Huda, as well as a review of cash-recording documents. During the design stage, Standard Operating Procedures (SOPs) for Cash Receipts and Cash Disbursements were developed along with flowcharts as the basis for determining process flows, supporting documents, segregation of responsibilities, and system feature requirements. The development stage produced a website prototype built using Django, Python, HTML, CSS, Bootstrap, and SQLite, which was operated through localhost. The project resulted in a cash management website prototype that facilitates the recording of cash receipt and disbursement transactions, transaction category management, presentation of cash recapitulations and balances, preparation of period-based cash flow statements, and management of mosque documents and information. The prototype also includes a public-user interface for presenting cash recapitulations, financial report archives, SOPs, legal documents, the management structure, and donation information. Limited testing with the Treasurer indicated that the main functions, ease of use, interface design, and overall suitability of the product had met the initial needs of users. The testing also generated recommendations to add account numbers and transaction category filters. This project has implications for the availability of an integrated design that links cash management procedures with an information system as a basis for improving administrative orderliness, transparency, and accountability at Masjid Al-Huda.

Item Type:	Thesis (Diploma)
Additional Information:	1). Dr. Choirul Anwar, S.E., MBA., MAFIS., MCIS., Ak., CA, CPA, CSRS, CSRA.; 2). Dr. Ayatulloh Michael Musyaffi, S.E., Ak., M.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Keuangan
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Hafiz Surya Chandra Izwandi .
Date Deposited:	12 Aug 2026 07:45
Last Modified:	12 Aug 2026 07:45
URI:	http://repository.unj.ac.id/id/eprint/70113

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