Preparation of Accounting Guidelines and Standard Operating Procedures for the Receipt and Expenditure Cycle of the Karya Mandiri Foundation
Abstract
This study aims to analyze the cash receipt and expenditure cycle currently implemented at the Karya Mandiri Foundation. In addition, this study also aims to prepare accounting guidelines and standard operating procedures for the receipt and expenditure cycle of the Karya Mandiri Foundation. This study uses the Karya Mandiri Foundation as the object of research. This foundation is a social, religious, and humanitarian institution located in the Curug area, East Jakarta. This research is a project based research using the qualitative Research and Development (R&D) method. The development model in this study uses the (ADDIE) model limited to the Analysis, Design, and Development stages. The data collection method used in this study through several methods, namely observation of the research location, interviews with foundation administrators, and documentation. The data analysis method used in this study consists of data reduction, data presentation, and drawing conclusions.
The results of this study are in the form of an accounting guideline module and Standard Operating Procedure (SOP) on the cash receipt and expenditure cycle of the Karya Mandiri Foundation. This accounting guideline will be a clear guide in recording and managing every cash receipt and expenditure transaction of the foundation. This guideline includes definitions, legal basis, account classification, and accounting treatment. Meanwhile, the Standard Operating Procedure (SOP) on the cash receipt and expenditure cycle of the foundation will be used by the foundation administrators in understanding the flow of the cash receipt and expenditure process, increasing transparency and accountability, and efficiency in the foundation's operations. This SOP includes detailed steps starting from the planning process, implementation, to reporting.
References
Atika. (2021). Siklus Dalam Sistem Informasi Akuntansi. Jurnal Akuntansi Syariah, 2(1), 17–26. https://lp2msasbabel.ac.id/jurnal/index.php/BDG/article/view/2083
Effendy, A. V., Citra, N., & Nuha, G. A. (2019). Penerapan PSAK No. 45 Tentang Pelaporan Keuangan Entitas Nirlaba Pada Lksa Panti Asuhan Nurul Husna Patrang. International Journal of Social Science and Business, 3(3), 291–298. https://ejournal.undiksha.ac.id/index.php/IJSSB/index
Erna. (2020). Analisis Implementasi Kebijakan Akuntansi dan Kualitas Laporan Keuangan. Jurnal Syntax Admiration, 1(5), 527–537.
Ferliyanti, H., & Dewi, F. Y. (2021). Rancangan Bangun Sistem Informasi Akuntansi Arus Kas Pada Perusahaan Dagang dan Jasa. Jurnal AKRAB JUARA, 6(3), 128–139. https://doi.org/https://doi.org/10.58487/akrabjuara.v6i3.1532
Gandi, L. S., Shulthoni, Moch., & Hisammudin, N. (2023). Penyusunan SOP Pendistribusian Dana Hibah di BAZNAS Kabupaten Lumajang Provinsi Jawa Timur. Jurnal Abdi Masyarakat Indonesia, 3(5), 1303–1310. https://doi.org/10.54082/jamsi.851
Istiqomah, A. D., Laily, N., Santoso, D., Juni, D., & Dhisa, A. (2023). Implementasi Standar Operasional Prosedur Sebagai Sistem Informasi Akuntansi Pengeluaran Kas. Jurnal Sistem Informasi Akuntansi, 102(2), 2721–7523. http://jurnal.bsi.ac.id/index.php/justian
Khoni’ah, A. I., & Nahar, A. (2021). Analisis Laporan Keuangan Yayasan Islam Hasan Kafrawi. Jurnal Rekognisi Akuntansi, 5(1), 35–53. https://doi.org/https://doi.org/10.34001/jra.v5i1.179
Kurniawan, K., & Juniarto, A. (2022). PERANCANGAN DESAIN SISTEM INFORMASI AKUNTANSI: SIKLUS PENGELUARAN. JCA (Jurnal Cendekia Akuntansi), 3(1), 20. https://doi.org/10.32503/akuntansi.v3i1.2494
Kwalepa, E., Leunupun, P., & Persulessy, G. (2022). Kesiapan Penerapan Laporan Keuangan Organisasi Nonlaba Berdasarkan ISAK 35(Studi Kasus Jemaat GPM Murai Klasis Aru Tengah). Jurnal Ilmiah Akuntansi, 1(1), 38–44. https://doi.org/https://doi.org/10.37476/imprest.v1i1.2975
Purba, S., Siregar, A., Purba, R., Esnida Saragih, M., Valensia br Karo, V., Sari Sinulingga, P., Brahmana, E., Akuntansi, P., & Ekonomi, F. (2022). Penerapan Laporan Keuangan Entitas Berorientasi Nonlaba Berdasarkan ISAK 35 (Studi Kasus Pada Panti Asuhan Kasih Murni Tahun 2021). In Jurnal Pengabdian Masyarakat (Vol. 1, Issue 1).
Putra, B. D., Lau, E. A., Catur, D., Dewi, K., Bayu, O. :, Putra, D., & Dewi, C. K. (2020). Analisis Kesesuaian Antara Kebijakan Akuntansi Dengan Standar Akuntansi Pemerintah Berbasis Akrual Peraturan Pemerintah Nomor 71 Tahun 2010 Pada Pemerintah Kota Samarinda. Jurnal Ilmiah Sosial, Hukum, Budaya, 21(2), 48–60.
Ridlo, I. A. (2017). Panduan Pembuatan Flowchart.
Safitri, A., Liya, A., & Dewi, S. (2022). PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN ISAK 35 PADA TPQ AL-BAROKAH PEKALONGAN. JAKA (Jurnal Akuntansi, Keuangan, Dan Auditing), 2(2). https://doi.org/10.56696/jaka.v2i2.5415
Sanoto, H. (2020). Penyusunan Standard Operating Procedures (SOP) Pada Dinas Pendidikan Kabupaten Bengkayang Dalam Rangka Peningkatan Mutu Manajemen Organisasi. Jurnal Pendidikan Dan Kebudayaan, 10(3), 263–268. https://doi.org/https://doi.org/10.24246/j.js.2020.v10.i3.p263-268
Shoimah, atun, Maria Wardayati, S., & Sayekti, Y. (2021). Adaptasi Laporan Keuangan Pada Entitas Nonlaba Berdasarkan ISAK 35 (Studi Kasus pada Universitas Ibrahimy Sukorejo Situbondo). Jurnal Akuntansi Dan Pajak, 21(2), 243–259. https://doi.org/10.29040/jap.v21i2.1388
Soemohadiwidjojo, A. T. (2014). Mudah Menyusun SOP (Andriansyah, Ed.; 1st ed.). Penebar Plus.
Sutarni, S., & Maharati, P. N. (2023). Analisis Kinerja Keuangan Menggunakan Rasio Likuiditas, Solvabilitas, dan Aktivitas pada Badan Usaha Milik Desa (Bum Desa) Tridadi Makmur Tahun 2018-2020. Studi Akuntansi, Keuangan, Dan Manajemen, 2(2), 147–160. https://doi.org/10.35912/sakman.v2i2.1613
Syamsiah. (2019). Perancangan Flowchart dan Pseudocode Pembelajaran Mengenal Angka Dengan Animasi Untuk Anak Paud Rambutan. STRING (Satuan Tulisan Riset Dan Inovasi Teknologi), 4(1), 86–93. https://doi.org/http://dx.doi.org/10.30998/string.v4i1.3623
Taufiq, A. R. (2019). Penerapan Standar Operasional Prosedur (SOP) Dan Akuntabilitas Kinerja Rumah Sakit. Profita: Komunikasi Ilmiah Akuntansi Dan Perpajakan, 12(1), 56–66. https://doi.org/10.22441/profita.2019
Tuasamu, Z., Intan, N. A., Idris, M. R., Nazari, A. B., Faradilla, F., Fadlan, M., Nadiva, P., & Efendi, R. (2023). Analisis Sistem Informasi Akuntansi Siklus Pendapatan Menggunakan DFD Dan Flowchart Pada Bisnis Porobico. Jurnal Bisnis Dan Manajemen, 1(2), 495–510.
