Penyusunan Pedoman Akuntansi dan Standar Operasional Prosedur (SOP) Pengelolaan aset tetap Yayasan Baiturrahim Djaelani Jakarta Selatan

ADE KARIMAH, . (2026) Penyusunan Pedoman Akuntansi dan Standar Operasional Prosedur (SOP) Pengelolaan aset tetap Yayasan Baiturrahim Djaelani Jakarta Selatan. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Pengelolaan aset tetap pada yayasan memerlukan Standar Operasional Prosedur (SOP) dan pedoman akuntansi sebagai acuan agar setiap tahapan pengelolaan aset tetap dapat dilaksanakan secara terarah dan terdokumentasi. Berdasarkan hasil pra riset di Yayasan Baiturrahim Djaelani Jakarta Selatan, diketahui bahwa pengelolaan aset tetap telah dilaksanakan, namun belum didukung oleh Standar Operasional Prosedur (SOP) dan pedoman akuntansi yang mengatur pengelolaan aset tetap wakaf maupun non-wakaf. Selain itu, pencatatan aset masih dilakukan secara sederhana dan belum sepenuhnya mengacu pada standar akuntansi yang berlaku. Proyek ini bertujuan mengembangkan Standar Operasional Prosedur (SOP) dan Pedoman Akuntansi Pengelolaan aset tetap sesuai dengan kebutuhan Yayasan Baiturrahim Djaelani Jakarta Selatan. Pengembangan produk menggunakan model ADDIE yang dibatasi hingga tahap Development, meliputi tahap analisis kebutuhan, perancangan produk, pengembangan produk, serta validasi oleh para ahli untuk menilai kelayakan produk yang telah dikembangkan. Hasil proyek berupa empat produk utama, yaitu Standar Operasional Prosedur (SOP) Pengelolaan aset tetap Wakaf, Standar Operasional Prosedur (SOP) Pengelolaan aset tetap Non-Wakaf, Pedoman Akuntansi Aset Tetap Wakaf, dan Pedoman Akuntansi Aset Tetap Non-Wakaf. SOP yang dikembangkan mengatur proses pengelolaan aset tetap mulai dari perolehan atau penerimaan aset, inventarisasi, peminjaman, pemeriksaan berkala, hingga penghapusan aset. Pedoman akuntansi memuat ketentuan pengakuan, pengukuran, penyajian, pengungkapan, serta pencatatan akuntansi aset tetap sesuai PSAK Syariah 412, ISAK 335, dan PSAK 216. Selain itu, dikembangkan delapan formulir pendukung, yaitu formulir pengajuan pembelian aset tetap, berita acara penerimaan aset wakaf dan hibah, kartu inventaris aset tetap, formulir peminjaman aset, formulir pemeriksaan aset, dan berita acara penghapusan aset. Produk yang dikembangkan diharapkan dapat menjadi pedoman bagi Yayasan Baiturrahim Djaelani Jakarta Selatan dalam mengelola aset tetap sehingga proses pengelolaan aset tetap dapat dilakukan dengan lebih baik, terarah, dan terdokumentasi. Selain itu, produk ini juga dapat menjadi referensi bagi organisasi nirlaba sejenis dalam menyusun sistem pengelolaan aset tetap sesuai dengan karakteristik dan kebutuhannya. ***** Fixed asset management in foundations requires documented Standard Operating Procedures (SOPs) and accounting guidelines to serve as references for implementing each stage of asset management in a structured and well-documented manner. Based on a preliminary study conducted at the Baiturrahim Djaelani Foundation, South Jakarta, it was found that fixed asset management had been carried out operationally but was not supported by documented Standard Operating Procedures (SOPs) and accounting guidelines governing both waqf and non-waqf fixed assets. In addition, asset recording was still relatively simple and had not fully complied with the applicable accounting standards. This project aimed to develop Standard Operating Procedures (SOPs) and Accounting Guidelines for Fixed Asset Management tailored to the needs of the Baiturrahim Djaelani Foundation, South Jakarta. The project adopted the ADDIE development model, limited to the Development stage, which included needs analysis, product design, product development, and expert validation to assess the feasibility of the developed products. The project resulted in four main products: Standard Operating Procedures (SOPs) for Waqf Fixed Asset Management, Standard Operating Procedures (SOPs) for Non-Waqf Fixed Asset Management, Accounting Guidelines for Waqf Fixed Assets, and Accounting Guidelines for Non-Waqf Fixed Assets. The SOPs regulate asset management processes, including asset acquisition or receipt, inventory, borrowing, periodic inspection, and asset disposal. The accounting guidelines cover the recognition, measurement, presentation, disclosure, and accounting treatment of fixed assets in accordance with PSAK Syariah 412, ISAK 335, and PSAK 216. In addition, eight supporting forms were developed, including fixed asset purchase request forms, waqf and grant asset handover reports, fixed asset inventory cards, asset borrowing forms, asset inspection forms, and asset disposal reports. The developed products are expected to serve as practical guidelines for the Baiturrahim Djaelani Foundation, South Jakarta, in managing fixed assets, thereby supporting more effective, well-organized, and well-documented asset management practices. Furthermore, these products may serve as references for similar nonprofit organizations in developing fixed asset management systems that suit their respective characteristics and operational needs.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Ratna Anggraini, S.E., M.Si, Akt., CA; 2). Diah Armeliza, S.E., M.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Ade Karimah .
Date Deposited:	18 Aug 2026 08:07
Last Modified:	18 Aug 2026 08:07
URI:	http://repository.unj.ac.id/id/eprint/71509

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