RANCANG BANGUN APLIKASI PENYUSUNAN LAPORAN KEUANGAN YAYASAN NUR HIDAYAH RUSMANIAH BERDASARKAN SAK EP DAN ISAK 335

MUSTOFA HAQMALIAH, . (2026) RANCANG BANGUN APLIKASI PENYUSUNAN LAPORAN KEUANGAN YAYASAN NUR HIDAYAH RUSMANIAH BERDASARKAN SAK EP DAN ISAK 335. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Proyek ini bertujuan membangun aplikasi penyusunan laporan keuangan berbasis web lokal (SIMKEU-NHR) beserta modul panduan penggunaannya bagi Yayasan Nur Hidayah Rusmaniah. Permasalahan yang melatarbelakangi proyek adalah pencatatan keuangan yayasan yang masih dilakukan secara manual sehingga laporan keuangan yang dihasilkan belum sesuai dengan Standar Akuntansi Keuangan Entitas Privat (SAK EP) dan Interpretasi Standar Akuntansi Keuangan (ISAK) 335 tentang penyajian laporan keuangan entitas berorientasi nonlaba. Pembangunan aplikasi menggunakan metode waterfall yang dimodifikasi dengan prototyping, meliputi tahap communication, planning, modeling, prototyping dan evaluasi prototype, implementation, serta testing. Penyusunan modul panduan menggunakan model ADDIE yang terdiri atas tahap analysis, design, development, implementation, dan evaluation. Data diperoleh melalui wawancara, observasi, dan dokumentasi atas transaksi keuangan yayasan. Luaran proyek berupa dua barang, yaitu aplikasi SIMKEU-NHR yang mampu memproses siklus akuntansi dari input transaksi hingga menghasilkan laporan keuangan sesuai SAK EP dan ISAK 335, serta modul panduan penggunaan aplikasi bagi sumber daya manusia pengelola keuangan yayasan. Hasil pengujian dan evaluasi menunjukkan bahwa aplikasi dan modul dapat digunakan oleh pengurus yayasan sehingga proses penyusunan laporan keuangan menjadi lebih cepat, tertib, dan sesuai standar yang berlaku. Kata kunci: laporan keuangan yayasan, SAK EP, ISAK 335, sistem informasi akuntansi, waterfall, ADDIE ***** This project aims to develop a local web-based financial statement preparation application (SIMKEU-NHR) together with a user guide module for Yayasan Nur Hidayah Rusmaniah. The project is motivated by the foundation's financial recording process, which is still carried out manually, so that the resulting financial statements do not yet comply with the Financial Accounting Standards for Private Entities (SAK EP) and the Interpretation of Financial Accounting Standards (ISAK) 335 concerning the presentation of financial statements of non-profit oriented entities. The application was developed using the waterfall method modified with prototyping, covering the communication, planning, modeling, prototyping and prototype evaluation, implementation, and testing stages. The user guide module was developed using the ADDIE model, consisting of the analysis, design, development, implementation, and evaluation stages. Data were collected through interviews, observation, and documentation of the foundation's financial transactions. The project produced two outputs, namely the SIMKEU-NHR application, which is able to process the accounting cycle from transaction input to the generation of financial statements in accordance with SAK EP and ISAK 335, and a user guide module for the foundation's financial management personnel. The results of testing and evaluation indicate that both the application and the module can be operated by the foundation's staff, making the preparation of financial statements faster, more orderly, and compliant with the applicable standards. Keywords: foundation financial statements, SAK EP, ISAK 335, accounting information system, waterfall, ADDIE

Item Type:	Thesis (Sarjana)
Additional Information:	1). Hera Khairunnisa, S.E., M.Ak, ; 2). Prof. Dr. Umi Widyastuti, S.E., M.Si
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Mustofa Haqmaliah .
Date Deposited:	19 Aug 2026 02:22
Last Modified:	19 Aug 2026 02:22
URI:	http://repository.unj.ac.id/id/eprint/71618

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