SOSIALISASI PENGGUNAAN AKUNTANSI MASJID MENDUKUNG AKUNTABILITAS LAPORAN KEUANGAN MASJID.

Abstract

ABSTRACT

This Community Service activity aims to enhance accountability and transparency in financial management at the Al Ikhlas Foundation and the Grand Mosque of Serua, South Tangerang. The main problems faced by the partners are the absence of a standardized accounting system, low transparency of financial reports, weak internal control, limited human resource capacity, and suboptimal use of technology. The implementation method employs a participatory action approach combined with capacity building and gradual system implementation, encompassing diagnostic stages, accounting system model design, socialization and training, implementation and mentoring, simple digitalization, evaluation, and dissemination. The results show a significant improvement in the administrators' understanding of mosque accounting based on PSAK 109 and PSAK 35, the development of a simple accounting system model (cash recording format, fund classification, and basic financial statements), and the establishment of Standard Operating Procedures (SOP) for financial management. The developed model is expected to be replicable in other mosques as an effort to strengthen accountability of religious institutions in Indonesia.

Keywords:  Mosque Accounting, Accountability, Transparency, Financial Management, PSAK 109, PSAK 35

ABSTRAK

Kegiatan Pengabdian kepada Masyarakat ini bertujuan meningkatkan akuntabilitas dan transparansi pengelolaan keuangan di Yayasan Al Ikhlas dan Masjid Agung Serua, Tangerang Selatan. Permasalahan utama mitra adalah belum diterapkannya sistem akuntansi terstandarisasi, rendahnya transparansi laporan keuangan, lemahnya pengendalian internal, terbatasnya kapasitas SDM, serta belum optimalnya pemanfaatan teknologi. Metode pelaksanaan menggunakan pendekatan partisipatif berbasis pendampingan (participatory action approach) yang dikombinasikan dengan capacity building dan implementasi sistem bertahap, meliputi tahap diagnostik, perancangan model sistem akuntansi, sosialisasi dan pelatihan, implementasi dan pendampingan, digitalisasi sederhana, evaluasi, serta diseminasi. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman pengurus tentang akuntansi masjid berbasis PSAK 109 dan PSAK 35, tersusunnya model sistem akuntansi sederhana (format pencatatan kas, klasifikasi dana, dan laporan keuangan dasar), serta tersusunnya Standar Operasional Prosedur (SOP) pengelolaan keuangan. Model yang dikembangkan diharapkan dapat direplikasi di masjid-masjid lain sebagai upaya penguatan akuntabilitas lembaga keagamaan di Indonesia.

Kata Kunci:  Akuntansi  Masjid,  Akuntabilitas, Transparansi,  Pengelolaan Keuangan, PSAK  109, PSAK  35