Pelatihan Pengelolaan Manajemen Keuangan dan Pelaporan Keuangan Akuntansi Pesantren bagi Pengelola Yayasan Pondok Pesantren X di Kota Semarang

Niati, Asih; Suhardjo, Yohanes; Wijayanti, Ratna; Hanifah, Risti Ulfi

doi:10.26714/jsm.2.1.2019.76-79

Cited by 17 publications

(16 citation statements)

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“…Pondok pesantren di Indonesia memiliki karakteristik pengelolaan organisasi yang beragam. Mulai dari pengelolaan satuan pendidikan hingga pengelolaan keuangan (Arifin, 2017;Indonesia, 2018;Niati et al, 2019). Perkembangan pondok pesantren tidak terlepas dari keinginan masyarakat untuk memperoleh pendidikan yang lebih baik, tidak hanya pendidikan umum namun juga pendidikan agama.…”

Section: Pendahuluanunclassified

Pendampingan Penyusunan Laporan Keuangan Unit Usaha Pondok Pesantren Di Kota Mataram

Atikah¹,

Cahyaningtyas

Muhsyaf

et al. 2023

JAI

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Kegiatan pengabdian masyarakat ini, memberikan pendampingan dalam menyusun pedoman penyusunan laporan keuangan unit usaha pondok pesantren. Ada banyak pondok pesantren di Indonesia. Beberapa diantaranya sudah mampu mengembangkan sumber dana internal pesantren melalui pengembangan unit usaha ekonominya. Hal utama yang mendorong pondok pesantren mengembangkan sisi ekonomi adalah kemandirian sumber dana pondok pesantren. Pondok Pesantren Darul XXY membangun unit usaha swalayan atau minimart dan unit perdagangan air mineral. Mengapa unit usaha? Karena unit usaha-unit usaha ini memiliki ciri khas mengedepankan kemandirian, mencetak laba, mencetak wirausaha baru, sekaligus sebagai media pengembangan sisi sosial dan kemasyarakatan. Kegiatan ini berupaya mendukung pondok pesantren meningkatkan akuntabilitas unit usaha. Melalui pendampingan terhadap pegawai maupun pengajar dalam menyusun pedoman laporan keuangan, diharapkan kegiatan ini mampu meningkatkan akuntabilitas dan kemandirian unit usaha di dilingkungan pondok pesantren. Secara tidak langsung, kegiatan ini diharapkan bisa mendorong terciptanya “santripreneur” di pondok pesantren ini, maupun santri di sekitar Kota Mataram.

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Section: Pendahuluanunclassified

Pendampingan Penyusunan Laporan Keuangan Unit Usaha Pondok Pesantren Di Kota Mataram

Atikah¹,

Cahyaningtyas

Muhsyaf

et al. 2023

JAI

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“…Normatively, the purpose of financial decisions is to maximize company value because it can increase the prosperity of company owners (shareholders) (Vahlia & Lelawati, 2019). According to Horne and Wachowicz Jr. (2012) in Niati et al (2019) regarding management objectives is the same as the company's objectives, namely maximizing the welfare of current company owners. So, it can be concluded that the purpose of financial management carried out by financial managers is to plan to obtain and use funds to maximize company value.…”

Section: Financial Managementmentioning

confidence: 99%

Analysis of Financial Performance at PT Semen Indonesia (Persero), Tbk Listed on the Indonesia Stock Exchange

Junaedy,

Pattiasina

2023

GRFM

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This study aims to determine the financial performance of PT Semen Indonesia (Persero), Tbk listed on the Indonesia Stock Exchange (IDX) based on profitability ratios during the 2020-2022 period. The type of data used in this study is quantitative data, namely data in the form of numbers or numbers. Quantitative data serves to determine the number or magnitude of an object to be studied. In this study, the quantitative data is the company's financial statements. The data source used in this research is secondary data, namely all data collected through library research and company data in the form of documents that can support writing. The analysis technique used to determine the company's financial performance in this study is the profitability ratio, namely Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Asset (ROA), and Return on Equity (ROE). The results of this study indicate that in general the company's financial performance based on profitability analysis is not efficient and not good. This is because the level of profitability is not stable so that it has decreased in three consecutive years and is still below the industry average. Thus, the company has not been able to manage its capital efficiently in generating profits.

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“…Hal ini sesuai dengan tujuan pengendalian internal yaitu untuk menjaga keamanan harta milik perusahaan, memeriksa ketelitian dan kebenaran data akuntansi, mendorong efisiensi, dan membantu mendorong dipatuhinya kebijakan manajemen yang telah ditetapkan. Selain itu Ikatan Akuntan Indonesia dan Bank Indonesia menerbitkan Standar Akuntansi Pesantren Indonesia (SANTRI) dengan harapan pondok pesantren mampu membuat dan menerapkan akuntansi sebagai laporan keuangan yang transparan, akuntabilitas, dan efektif sesuai dengan standar akuntansi yang telah dibuat (Niati et al, 2019).…”

Section: Pendahuluanunclassified

Pengendalian Internal pada Pondok Pesantren Al I’tishom Kubu Raya

Ruci

Lestary²

2022

eksos

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Islamic boarding school is a non-profit organization. Internal control over financial reporting in religious entities, especially Islamic boarding schools, is rarely a special concern in practice and scientific studies. In making financial reports, trust is needed to separate organizational interests and personal interests, this is to avoid conflicts of personal interest in taking advantage of the organization. The researcher wants to dig deeper into the concept of amanah, and Islamic boarding school administrators account for Islamic boarding schools' finances, not only to the people but also to know the understanding of accountability to Allah as God. Islamic boarding schools on financial management. This research method is qualitative followed by an interpretive paradigm that provides guidelines for choosing the right research methodology, namely case studies. the method of collecting and analyzing the research data is by observation, interviews, and document analysis. The results of this study are that the Al I'tishom Kubu Raya Islamic Boarding School is in accordance with the internal control structure which consists of 5 (five) components namely Control Environment, Risk Assessment, Control Activities, Information and Communication, and Supervision, at this time it has been fulfilled even though it is not overall. Likewise, the financial reports of the Al I'tishom Kubu Raya Islamic Boarding School at this time do not compile financial reports independently, but are only tasked with reporting all forms of transactions that occur at the Islamic boarding school to the financial sector. Islamic boarding school financial records are made by the assistant treasurer by keeping simple bookkeeping accompanied by proof of transactions. The existence of valid evidence and records is also a manifestation of the mandate and internal control that is applied to the Al I'tishom Kubu Raya Islamic Boarding School.

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Pelatihan Pengelolaan Manajemen Keuangan dan Pelaporan Keuangan Akuntansi Pesantren bagi Pengelola Yayasan Pondok Pesantren X di Kota Semarang

Cited by 17 publications

References 0 publications

Pendampingan Penyusunan Laporan Keuangan Unit Usaha Pondok Pesantren Di Kota Mataram

Pendampingan Penyusunan Laporan Keuangan Unit Usaha Pondok Pesantren Di Kota Mataram

Analysis of Financial Performance at PT Semen Indonesia (Persero), Tbk Listed on the Indonesia Stock Exchange

Pengendalian Internal pada Pondok Pesantren Al I’tishom Kubu Raya

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