Pendampingan Penyusunan Laporan Keuangan Amal Usaha Muhammadiyah (AUM) Pendidikan Terintegrasi Dengan PDM Kota Batu
DOI:
https://doi.org/10.22219/janayu.v5i3.33589Keywords:
Optimalisasi Menejemen Penganggaran Dan Pelaporan KeuanganAbstract
Purpose – Education AUM is the largest in number compared to other AUMs. The Batu City education AUM consists of seven schools that are partners in this service. As per ISAK (Interpretation of Financial Accounting Standards) number 335, the partner has failed to submit a financial report. In addition to not filing a financial report, the partner is still only able to record cash in and cash out. It means that performance cannot be compared to last year's performance, nor can the efficacy and efficiency of the budget that has been set be determined. To further compound the inefficiency of financial report preparation, a large number of these service partners continue to prepare financial statements using Excel rather than accounting software. Their failure to submit financial reports has had an additional effect.
Design/methodology/approach – Methods for problem-solving are carried out in various stages, namely: socialization, discussion, training, mentoring, and evaluation.
Findings – Based on this activity, it can be concluded that there is an increase in the knowledge of financial governance and the expertise of partners in preparing financial reports using integrated accounting software for the financial statements of the Muhammadiyah regional leadership of Batu City.
Originality/value – This service is carried out to help schools under the management of AUM Education prepare financial reports in accordance with ISAK (Interpretation of Financial Accounting Standards).
Downloads
References
Arista, D., Ayu Satyanovi, V., Dwi Ayu Rahmawati, L., & Asri Hapsari, A. (2021). PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN PADA BUMDES BANYUANYAR BERKARYA DESA BANYUANYAR KECAMATAN AMPEL KABUPATEN BOYOLALI. Kumawula: Jurnal Pengabdian Kepada Masyarakat, 4(3), 550. https://doi.org/10.24198/kumawula.v4i3.35657
Audzah, S., Purwohedi, U., & Nindito, M. (2024). Neraca Penyusunan Laporan Keuangan Berdasarkan Interpretasi Standar Akuntansi Keuangan (ISAK) 335 Pada Yayasan Yatim Piatu dan Fakir Miskin Amanah Menggunakan Microsoft Excel (Vol. 246, Issue 12). http://jurnal.kolibi.org/index.php/neraca
Dharma, D. A., Djunaidy, D., Damayanty, P., Sitianingsih, M., Putri, S. R., & Solehudin, T. (2023). Pendampingan Penyusunan Laporan Keuangan Pada Umkm Di Kecamatan Tapos - Kota Depok. ABDI MOESTOPO: Jurnal Pengabdian Pada Masyarakat, 6(2), 216–223. https://doi.org/10.32509/abdimoestopo.v6i2.3082
Febriani, D., Pramono, S. E., Yunanda, R. A., & Sulhani. (2024). Pendampingan Penyusunan Laporan Keuangan Pesantren dengan Aplikasi Santri. JurnalAbdimas, 5(2).
Febriani, D., Pramono, S. E., Yunanda, R. A., & Sulhani. (2024). Pendampingan Penyusunan Laporan Keuangan Pesantren dengan Aplikasi Santri. JurnalAbdimas, 5(2).
Keuangan, D. S. A., & Indonesia, I. A. (2018). ISAK 35 Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba. Retrieved from https://web.iaiglobal.or.id/assets/files/file_sak/exposure-draft/DE%20ISAK%2035.pdf
Keuangan, O. J. (2017). Peraturan Otoritas Jasa Keuangan Nomor 51/POJK.03/2017 Tentang Penerapan Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, dan Perusahaan Publik. Otoritas Jasa Keuangan.
Luqman Faruq, M., & Aryana, K. P. (2024). Analisis Implementasi ISAK 335 Pada Organisasi Nirlaba (Studi Kasus Yayasan Indah Berbagi, BMH Hidayatullah, Yayasan Masjid Xyz). Neraca Manajemen, Ekonomi, 7. https://doi.org/10.8734/mnmae.v1i2.359
Menengah, M. P. D. d., & Muhammadiyah, P. P. (2017). KETENTUAN MAJELIS PENDIDIKAN DASAR DAN MENENGAH PIMPINAN PUSAT MUHAMMADIYAH. Jakarta Pusat.
Muhammadiyah, P. (2021). Anggaran Dasar Muhammadiyah. Retrieved from https://muhammadiyah.or.id/anggaran-dasar/
Muthya, R., Nisa, F., & Gilang Cempaka, A. (2024). Penyajian Laporan Keuangan Sesuai ISAK 35 untuk Peningkatan Transparasi dan Akuntabilitas di Masjid Atlas Bandung. Jurnal Abdi Masyarakat Indonesia (JAMSI), 4(4), 1047–1056. https://doi.org/10.54082/jamsi.1274
Perundang-undangan, P. (2007). Peraturan Menteri Pendidikan dan Kebudayaan Nomor 19 Tahun 2007 tentang Standar Pengelolaan Pendidikan oleh Satuan Pendidikan Dasar dan Menengah. Retrieved from https://peraturan.bpk.go.id/Details/216110/permendikbud-no-19-tahun-2007
Purba, S., Siregar, A., Saragih, Sinulingga, & Purba. (2021). Penyajian Laporan Keuangan Entitas Berorientasi Non Laba Berdasarkan ISAK 35 Pada Gereja HKBP Km 55. 14(2), 308–339. http://journal.stekom.ac.id/index.php/kompakpage308
Putri, F. C. (2021). Pendampingan Penyusunan Laporan Keuangan menggunakan Aplikasi SIAPIK. JurnalPengabdianKepadaMasyarakatIndonesia, 1(2), 93–101.
Tiaravita, D., & Abdul Hasyir, D. (2024). Analisis Penerapan Tata Kelola, Sistem Pengendalian Internal, Manajemen Keuangan serta Sistem Akuntansi berupa Kualitas Laporan Keuangan Berbasis ISAK 335 pada NGO Bidang Kemanusiaan. 798(12), 798–804. http://jurnal.kolibi.org/index.php/
Wende, M. E., & As’ari, H. (2023). Pelatihan dan Pendampingan Penyusunan Laporan Keuangan Sederhana UMKM. Jurnalp
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Ahmad Waluya Jati, Sri Wahjuni Latifah, Wardatul Wardatul
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
QUICK LINK
