PERANCANGAN STANDAR OPERASIONAL PROSEDUR DALAM PENCATATAN PENERIMAAN DAN PENGELUARAN KAS PADA TK ISLAM AL-KHAERIYYAH

MUHAMMAD YASER AL FARISY, . (2025) PERANCANGAN STANDAR OPERASIONAL PROSEDUR DALAM PENCATATAN PENERIMAAN DAN PENGELUARAN KAS PADA TK ISLAM AL-KHAERIYYAH. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Perancangan Standar Operasional Prosedur (SOP) pencatatan penerimaan dan pengeluaran kas di TK Islam Al-Khaeriyyah bertujuan meningkatkan pengendalian internal. Penelitian ini menggunakan pendekatan Research and Development (R&D) dengan model ADDIE. Tahap analisis dilakukan melalui wawancara, observasi, dan dokumentasi untuk mengidentifikasi permasalahan dalam proses pencatatan kas. Tahap desain dan pengembangan menghasilkan 6 (enam) rancangan SOP penerimaan dan pengeluaran, yaitu pendaftaran murid baru, sumbangan pembinaan pendudikan, penerimaan atas ekstrakurikuler, pembayaran gaji, operasional harian, dan pengeluaran esktrakurikuler. Implementasi dilakukan melalui kegiatan sosialisasi dan simulasi yang melibatkan Kepala Sekolah, Bendahara, dan Tata Usaha, sementara tahap evaluasi menggunakan kuesioner terbuka yang menunjukkan respons sangat positif. Hasil penelitian menunjukkan dengan adanya rancangan SOP serta sosialisasi di sekolah, dapat memberikan pemahaman mengenai pentingnya penggunaan SOP pencatatan penerimaan dan pengeluaran kas di sekolah. Penelitian selanjutnya disarankan untuk melakukan implementasi dan evaluasi yang lebih komprehensif, serta pengembangan lebih lanjut terhadap SOP tersebut.***** The design of the Standard Operating Procedure (SOP) for recording cash receipts and disbursements at TK Islam Al-Khaeriyyah aims to enhance internal control. This research employs a Research and Development (R&D) approach using the ADDIE model. The analysis stage was conducted through interviews, observations, and documentation to identify issues in the cash recording process. The design and development stages produced six SOP drafts for cash receipts and disbursements, encompassing new student registration, education development contributions, extracurricular income, salary payments, daily operations, and extracurricular expenditures. Implementation was carried out through socialization and simulation activities involving the Principal, Treasurer, and Administrative Staff, while the evaluation stage utilized open-ended questionnaires that indicated highly positive responses. The results show that the SOP drafts, along with socialization efforts within the school, provide a clearer understanding of the importance of implementing SOPs for recording cash receipts and disbursements. Future research is recommended to conduct more comprehensive implementation and evaluation activities, as well as further development of the SOPs.

Item Type:	Thesis (Sarjana)
Additional Information:	1) Dr. Indra Pahala, M.Si. 2) Dr. Ayatulloh Michael Musyaffi, SE., Ak., M.Ak.
Subjects:	Manajemen > Manajemen Kantor, Organisasi
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Muhammad Yaser Alfarisy .
Date Deposited:	22 May 2026 06:29
Last Modified:	22 May 2026 06:29
URI:	http://repository.unj.ac.id/id/eprint/64281

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