PERANCANGAN SISTEM PENCATATAN AKUNTANSI TERINTEGRASI BERDASARKAN SAK EP PADA YAYASAN PONDOK PESANTREN DAARUL MUTA’ALIMIN

PUTRI NABILA ENOV, . (2026) PERANCANGAN SISTEM PENCATATAN AKUNTANSI TERINTEGRASI BERDASARKAN SAK EP PADA YAYASAN PONDOK PESANTREN DAARUL MUTA’ALIMIN. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

	Text 1. COVER.pdf Download (878kB)
	Text 2. BAB 1.pdf Download (338kB)
	Text 3. BAB 2.pdf Restricted to Registered users only Download (877kB) | Request a copy
	Text 4. BAB 3.pdf Restricted to Registered users only Download (435kB) | Request a copy
	Text 5. BAB 4.pdf Restricted to Registered users only Download (3MB) | Request a copy
	Text 6. BAB 5.pdf Restricted to Registered users only Download (310kB) | Request a copy
	Text 7. DAFTAR PUSTAKA.pdf Download (231kB)
	Text 8. LAMPIRAN.pdf Restricted to Registered users only Download (3MB) | Request a copy

Abstract

Pondok Pesantren Daarul Muta’alimin masih melakukan pencatatan keuangan secara sederhana dalam bentuk penerimaan dan pengeluaran kas. Kondisi tersebut menyebabkan informasi mengenai iuran dan piutang santri, subsidi pendidikan, transaksi unit usaha, aset tetap, penyusutan, serta posisi keuangan yayasan belum dapat disajikan secara terstruktur. Proyek ini bertujuan merancang sistem pencatatan akuntansi terintegrasi berbasis Microsoft Excel yang mengacu pada prinsip pengakuan, pengukuran, dan klasifikasi transaksi berdasarkan Standar Akuntansi Keuangan Entitas Privat (SAK EP), menghasilkan laporan keuangan dengan penyajian yang mengacu pada ISAK 335, serta menyusun buku panduan penggunaan bagi pengurus yayasan. Proyek dilaksanakan menggunakan metode Research and Development dengan model 4D yang meliputi tahap define, design, develop, dan disseminate. Pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi terhadap praktik pencatatan keuangan yayasan. Hasil proyek berupa sistem Microsoft Excel dengan konsep pencatatan satu pintu melalui sheet Input_Jurnal. Sistem mengintegrasikan pengaturan periode, saldo awal, data santri, piutang dan subsidi pendidikan, aset tetap dan penyusutan, transaksi tiga unit usaha, pemetaan transaksi, jurnal otomatis, pengolahan saldo, dashboard, serta laporan keuangan siap cetak. Uji coba menggunakan data transaksi satu periode menunjukkan bahwa sistem dapat memproses data menjadi jurnal otomatis, saldo akun, rekap unit usaha, dan lima komponen laporan keuangan, yaitu laporan posisi keuangan, laporan penghasilan komprehensif, laporan perubahan aset neto, laporan arus kas, dan catatan atas laporan keuangan. Evaluasi pengguna menghasilkan penyempurnaan rekap unit usaha dari format bulanan menjadi tahunan. Sistem dan buku panduan kemudian disosialisasikan serta diserahkan kepada pihak yayasan. Proyek ini berimplikasi pada tersedianya alat bantu pencatatan yang lebih tertib, konsisten, mudah ditelusuri, dan dapat mendukung pertanggungjawaban keuangan yayasan. ***** The Daarul Muta’alimin Islamic Boarding School Foundation previously maintained its financial records using a simple cash receipts and disbursements approach. This condition limited the availability of structured information regarding student fees and receivables, educational subsidies, business-unit transactions, fixed assets, depreciation, and the foundation’s overall financial position. This project aimed to design an integrated accounting recording system using Microsoft Excel based on the recognition, measurement, and transaction-classification principles of the Indonesian Financial Accounting Standards for Private Entities (SAK EP), generate financial statements presented with reference to ISAK 335, and prepare a user guide for the foundation’s administrators. The project employed a Research and Development approach using the 4D model, consisting of the define, design, develop, and disseminate stages. Data were collected through observation, interviews, and documentation of the foundation’s existing financial-recording practices. The resulting product is a Microsoft Excel based system with a one gate recording concept through the Input_Jurnal worksheet. The system integrates reporting-period settings, opening balances, student data, receivables and educational subsidies, fixed assets and depreciation, transactions from three business units, transaction mapping, automated journals, balance processing, a dashboard, and ready print financial statements. Testing with one reporting period of transaction data showed that the system could process inputs into automated journals, account balances, business unit recapitulations, and five financial statement components: the statement of financial position, statement of comprehensive income, statement of changes in net assets, statement of cash flows, and notes to the financial statements. User evaluation resulted in revising the business unit recapitulation from a monthly to an annual format. The system and user guide were subsequently introduced and handed over to the foundation. This project provides a more orderly, consistent, traceable, and practical accounting tool to support the foundation’s financial accountability.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Diah Armeliza, S.E., M.Ak; 2). Dwi Kismayanti Respati, S.Pd., M.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Putri Nabila Enov .
Date Deposited:	18 Aug 2026 03:18
Last Modified:	18 Aug 2026 03:18
URI:	http://repository.unj.ac.id/id/eprint/70924

Actions (login required)

View Item