OPTIMALISASI TATA KELOLA KEUANGAN MASJID DENGAN AKUNTANSI MASJID

Abstract

ABSTRACT

This community service aims to improve the financial governance of the Grand Mosque of Serua through the implementation of a simple accounting system based on PSAK 109 and PSAK 35. The partner faced six main problems: the absence of a standardized accounting system, low transparency, weak internal control, limited human resources, minimal technology use, and documentation constraints due to management transition. The activity employed a participatory approach with intensive mentoring over 3.5 months, including model design, training, implementation, digitalization, and evaluation. The results showed a 93.6% increase in administrators' understanding (score 42.5→82.3), record-keeping compliance reached 93%, and SOPs and monthly financial reports were established and published to the congregation. This model is expected to be replicable to strengthen the accountability of religious institutions in Indonesia.

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

ABSTRAK

Pengabdian ini bertujuan meningkatkan tata kelola keuangan Masjid Agung Serua melalui penerapan sistem akuntansi sederhana berbasis PSAK 109 dan PSAK 35. Mitra menghadapi enam permasalahan utama: belum adanya sistem akuntansi terstandar, rendahnya transparansi, lemahnya pengendalian internal, terbatasnya SDM, minimnya teknologi, dan kendala dokumentasi akibat transisi kepengurusan. Kegiatan menggunakan pendekatan partisipatif dengan pendampingan intensif selama 3,5 bulan, meliputi perancangan model, pelatihan, implementasi, digitalisasi, dan evaluasi. Hasilnya, pemahaman pengurus meningkat 93,6% (skor 42,5→82,3), kepatuhan pencatatan mencapai 93%, tersusun SOP dan laporan keuangan bulanan yang dipublikasikan kepada jamaah. Model ini diharapkan dapat direplikasi untuk penguatan akuntabilitas lembaga keagamaan di Indonesia.

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