PERANCANGAN SISTEM PENCATATAN AKUNTANSI UNTUK LAPORAN KEUANGAN BERDASARKAN ISAK 335 PADA MASJID NURUL BADAR

AZZAHRA SALSABILA, . (2025) PERANCANGAN SISTEM PENCATATAN AKUNTANSI UNTUK LAPORAN KEUANGAN BERDASARKAN ISAK 335 PADA MASJID NURUL BADAR. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

AZZAHRA SALSABILA. Perancangan Sistem Pencatatan Akuntansi untuk Laporan Keuangan Berdasarkan ISAK 335 pada Masjid Nurul Badar. Skripsi. Jakarta: Fakultas Ekonomi dan Bisnis, Universitas Negeri Jakarta, 2025. Penelitian ini bertujuan untuk merancang sistem pencatatan akuntansi yang sesuai dengan standar ISAK 335 guna meningkatkan transparansi dan akuntabilitas laporan keuangan Masjid Nurul Badar. Masjid Nurul Badar merupakan salah satu entitas berorientasi nonlaba yang berperan penting dalam kegiatan sosial dan keagamaan, namun belum memiliki sistem pencatatan keuangan yang terstandar. Proses pencatatan masih dilakukan secara sederhana tanpa klasifikasi akun maupun format laporan yang baku. Penelitian ini menggunakan metode Research and Development (R&D) dengan model ADDIE yang mencakup tahapan analisis, desain, pengembangan, implementasi, dan evaluasi. Pengumpulan data dilakukan melalui wawancara, observasi, dan dokumentasi. Data diperoleh dari pengelola Masjid Nurul Badar, termasuk ketua, sekretaris, dan bendahara. Hasil penelitian menunjukkan bahwa pencatatan transaksi sebelumnya tidak dapat menyajikan laporan keuangan secara utuh, terutama dalam memenuhi tuntutan pertanggungjawaban kepada jamaah dan pihak donatur seperti program BOTI. Peneliti merancang sistem pencatatan berbasis Microsoft Excel yang mencakup jurnal umum, buku besar, laporan posisi keuangan, laporan arus kas, laporan perubahan aset neto, dan laporan penghasilan komprehensif. Sistem ini disesuaikan dengan karakteristik entitas nonlaba dan mengacu pada ketentuan ISAK 335 agar dapat dengan mudah digunakan oleh pengelola masjid yang tidak memiliki latar belakang akuntansi. Kata Kunci: ISAK 335, Sistem Pencatatan Akuntansi, Masjid, Laporan Keuangan, Entitas Nonlaba. ***** AZZAHRA SALSABILA. Design of an Accounting Recording System for Financial Reports Based on ISAK 335 at Nurul Badar Mosque. Thesis. Jakarta: Faculty of Economics and Business, State University of Jakarta, 2025. This study aims to design an accounting recording system in accordance with ISAK 335 to improve the transparency and accountability of financial reports at Nurul Badar Mosque. The mosque, as a non-profit entity with important religious and social functions, does not yet have a standardized financial recording system. Financial transactions are still recorded manually without proper account classification or structured reporting formats. The study uses a Research and Development (R&D) method with the ADDIE model, which includes the stages of analysis, design, development, implementation, and evaluation. Data were collected through interviews, direct observation, and documentation involving mosque administrators, including the chairman, secretary, and treasurer. The results indicate that the previous financial recording process was not able to provide complete and reliable financial reports, particularly in fulfilling accountability requirements to congregants and donors such as the BOTI program. The researcher developed an Excel-based accounting system including a general journal, ledger, statement of financial position, cash flow statement, statement of changes in net assets, and statement of comprehensive income. The system is designed according to the characteristics of non-profit entities and ISAK 335 standards, and can be easily used by mosque administrators who do not have an accounting background. Keywords: ISAK 335, Accounting Recording System, Mosque, Financial Report, Non-Profit Entity.

Item Type: Thesis (Sarjana)
Additional Information: 1). Dr. Ayatulloh Michael Musyaffi, SE.,Ak.,M.Ak. 2). Dwi Handarini, S.Pd, M.Ak.
Subjects: Ilmu Sosial > Keuangan
Ilmu Sosial > Komunitas Sosial, Ras dan Kelompok
Teknologi dan Ilmu Terapan > Ekonomi Rumahan
Divisions: FE > D IV Akuntansi Sektor Publik
Depositing User: Azzahra Salsabila .
Date Deposited: 12 Aug 2025 02:04
Last Modified: 12 Aug 2025 02:04
URI: http://repository.unj.ac.id/id/eprint/59406

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