Pendampingan Penyusunan Aplikasi Laporan Keuangan Masjid Yang Akuntabel Sesuai Psak 45

Abstract

Abstrak: Tujuan dalam pengabdian ini untuk merancang Aplikasi Laporan Keuangan Masjid sesuai dengan Standart Akuntansi Keuangan (PSAK-45) agar laporan keungan tersebut dapat dipertanggungjawabkan ada akuntabel kepada umat yang menginfaqkan sebagain hartanya ke masjid tersebut. Hal tersebut sebagai salah satu pertanggungjawaban ke padada masyarakat pemberi infaq. Tetapi selain itu pengurus masjid juga harus membuat laporan keuangan yang nantinya akan dilaporkan kepada takmir masjid dan kepada semua pengelola tersebut, sehingga harapannya laporan keuangan tersebut dapat disusun secara transparan sehingga tidak ada kecurigaan dari pihak manapun dan lebih-lebih sebagai pertanggungjawaban kepada Allah SWT. Dalam penyusunan laporan laporan akuntansi untuk entitas nirlaba telah diatur dalam Pedoman Standar Akuntansi Keuangan (PSAK-45) yang telah disusun oleh Ikatan Akuntan Indonesia (IAI) sebagai penyusun stantar laporan akuntansi, agar laporan keungan tersebut dapat dipertanggungjawabkan kepada masyarakat dan dapat di baca oleh pihak-pihak yang berkepentingan terhadap laporan keuangan tersebut. Kegiatan ini dilaksanakan dalam bentuk penyuluhan dan pendampingan pembuatan laporan keuangan masjid dengan aplikasi laporan keuangan yang sistematis dengan menggunakan program Microsoft Excel. Dari hasil evaluasi yang telah dailakukan bahwa hasil dari kegiatan ini sudah mampu meningkatan pemahaman dan ketrampilan dalam menyusun laporan keuangan masjid yaitu berupa Laporan Posisi Keuangan, Laporan Aktivitas, Laporan Arus Kas, dan laporan Perubahan Ekuitas.Kata Kunci: Laporan Akuntansi; Akuntabilitas; Keuangan Masjid; PSAK45 Abstract: The purpose of this dedication is to design the Mosque Financial Report Application in accordance with the Financial Accounting Standards (PSAK-45) so that the financial report can be held accountable to the people who make a part of their wealth available to the mosque. This is one of the responsibilities given to the community giving infaq. But besides that the mosque management must also make financial reports that will later be reported to the mosque takmir and to all the managers, so that the financial statements can be arranged transparently so that there is no suspicion from any party and moreover as an accountability to Allah SWT. In preparing the accounting reports for non-profit entities, it has been regulated in the Financial Accounting Standards Guidelines (PSAK-45) that have been prepared by the Indonesian Institute of Accountants (IAI) as a compiler of accounting reports, so that the financial statements can be accountable to the public and can be read by parties parties with an interest in the financial statements. This activity was carried out in the form of outreach and assistance in making mosque financial reports with the systematic application of financial reports using the Microsoft Excel program. From the evaluation results that have been carried out that the results of this activity have been able to increase understanding and skills in preparing the mosque's financial statements in the form of Financial Position Reports, Activity Reports, Cash Flow Statements, and Equity Change reports.Keywords: Accounting Reports; Accountability; Mosque Finance; PSAK45.

Mosque Financial Accountability and Transparency: A Community Perspective in Lamongan

“…The accountability relationship in this study is evidence of consistency in fulfilling financial reporting standards presented by mosque administrators who must be accountable as well as possible in managing mosque management. Some examples of research that examines the theory of accountability include research belonging to Andarsari (2017), Boseke (2021), Supawanhar et al (2022 and Suratman et al (2019).…”

“…The lack of oversight from the surrounding community has led to irresponsible individuals committing acts of corruption for personal gain, so that researchers are moved to conduct research on mosque financial management whether it has been implemented in an accountable and transparent manner for the prosperity of the mosque. Several previous studies have examined the financial management of mosques such as Ahyaruddin et al (2017), Alam & Alam (2019), Amir & Nuhung (2018), Andarsari (2017), Fachruddin et al (2020), Fahmi (2018, Karimah & Baehaqi (2022), Mahardika et al (2022), Maulana & Ridwan (2020), Mulyandani & Supriatna (2021), Nurfaizah et al (2021), Pradesyah et al (2021), Puriyanti & Mukhibad (2020), Rahayu (2014), Rini (2019), Sari et al (2018), Supawanhar et al (2022, Suratman et al (2019), Ula et al (2021). Previous research only discussed the implementation and systematics of mosque financial accountability and transparency, but this research looks at it from a different perspective, namely accountability and transparency from the perspective of the Muslim community in Lamongan District.…”

Penerapan E-Reporting sebagai Upaya Peningkatan Akuntabilitas dan Transparansi Pengelolaan Dana Masjid Baiturahman Semarang

“…Jika melihat beberapa penelitian dan pengabdian masyarakat yang dilakukan sebelumnya seperti Suratman et al (2019) melaporkan bahwa beberapa masjid masih belum mampu Menyusun laporan keuangan seperti Laporan Posisi Keuangan, Laporan Aktivitas, Laporan Arus Kas, dan laporan Perubahan Ekuitas. Nariasih et al (2017) juga melaporkan bahwa laporan keuangan yang telah disusun oleh masjid XYZ selama ini masih belum sesuai dengan PSAK Nomor 45 dan atau PSAK Nomor 109.…”

Training on Making Yayasan Financial Reports Based on the Guidelines for Financial Accounting Standards

“…Sharia accounting is needed to support activities that must be carried out according to sharia, because it is impossible to apply accounting in accordance with sharia if the transactions to be recorded by the accounting process are not in accordance with sharia (Suratman, et, al., 2019).…”