Compilation of Accounting System at Nurul Hikmah Mosque Based on Microsoft Excel
Keywords:
mosque, accounting system, accounting cycle, FASTAbstract
The preparation of an effective accounting system is needed by organizations in Indonesia in suppressing problems caused by growth and uncertainty experienced so far. The research aims to describe the accounting cycle and compile an accounting system. The research method used is a descriptive method with a qualitative approach and the type of data used is primary data and secondary data. Primary data was obtained through interviews with the management of the Nurul Hikmah Mosque. Secondary data went through the documentation process during field observation at the Nurul Hikmah Mosque. Data analysis is carried out using the Model Framework For The Application of System Thinking (FAST) which can develop information system systems. The result of this research is a prototype or design of a mosque financial report information system based on Microsoft Excel. The results of this research can then be a reference for the development of information systems in compiling Nurul Hikmah Mosque financial reports.
References
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Awalia, M., Siregar, S., & Syarvina, W. (2023). Analysis of the Implementation of Isak 35 on the Financial Statements of the Al-Ikhlas Mosque in Kota Datar Village. Tambusai Education Journal, 7(1), 1583–1591.
Azwirman, Novriadi, & Maryanti, T. (2018). Analysis of the Application of Mosque Accounting Using Microsoft Excel for Accounting. KIAT Economic Journal, 29(1), 66–78. https://journal.uir.ac.id/index.php/kiat
Chuzairi, A., Aziwantoro, J., Talia Putri, K., Suci Hasanah Simanungkalit, D., Yuspriandi, D., Afandi Zarkasy, Z., Sultan Abdurrahman State Islamic Religious College, S., & Riau, K. (2023). Training on the Preparation of Mosque Financial Statements in accordance with SAK-ETAP. Journal of Community Service and Empowerment of the Riau Islands, 3(2), 93–103. https://doi.org/10.35961/jppmkepri.v3i2.952
Diviana, S., Putra Ananto, R., Andriani, W., Putra, R., Yentifa, A., & Siswanto, A. (2020). Presentation of Financial Statements of Non-Profit Oriented Entities Based on ISAK 35 at the Baitul Haadi Mosque. Journal of Accounting and Management, 15(2), 113–132.
Djailani, F. F., & Rondonuwu, S. (2022). Application of Interpretation of Financial Accounting Standard Number 35 in Financial Management of the MiftahulJannah Mosque, Sario District, Manado City. Journal of LPPM in the Field of EcoSosBudKum, 6(1), 231–240.
Fadhilatunisa, D., Chaerullah Burhan, M., & Ismail, M. (2023). Preparation of Financial Statements Based on ISAK 35 at Mosques in Gowa Regency. Journal of Community Service, 6(6). https://doi.org/10.31604/jpm.v6i6.1999-2016
Harahap, D., & Padangsidimpuan, I. (2021). Mosque Management (Case Study at Babur Rahmat Mosque, Pasar Pargarutan Village, East Angkola District). Journal of Da'wah Management, 3(2), 381–398.
Kristiyani, D., & Hamidah. (2020). Model of Public Sector Accounting Application to Prevent Fraud in the Public Sector in the Digital Era. Journal of Business and Accounting, 22(2), 289–304. http://jurnaltsm.id/index.php/JBA
Laila Khasanah, N., Arisca, L., Hidayat, H., Hidayah, N., Annarawati, R., Abidin, Z., & Uluan, J. (2023). Mosque Management in Optimizing the Role and Function of the Al-Ikhlas Grand Mosque in Beliti Jaya Village. Uluan Journal, 1(1), 21–34. https://doi.org/10.37092/ul.v5i1.xxx
Majid, J. (2019). Public Sector Accounting. Almaida Heritage.
Majids, N., Anggraeni, L., & Khoriah, N. (2023). Analysis of the Accounting System of the As Sultanate Mosque of Sarolangun Regency. Scientific Journal of Management, Economics, Accounting, 3(2), 180–192.
Mardiasmo. (2018). Public Sector Accounting (Mardiasmo, Ed.; Latest Edition 2018). Andi (Member of IKAPI).
Mulyadi. (2023). Accounting Systems. Jakarta: Salemba Four.
Mursyidi. (2010). Basic Accounting. Ghalia Indonesia.
Novianti, A., & Sari, R. P. (2022). Designing a Material Warehouse System with the FAST Method at PT. Samcon. Journal of Technology and Information, 12(1), 93–105. https://doi.org/10.34010/jati.v12i1
Ramadhani, D. A., Affan, N., & Kesuma, A. I. (2022). Analysis of the application of Psak number 45 at the Darul Ilmi Mosque in Samarinda. Journal of Accounting Science Mulawarman, 7(3).
Standard, D., Finance, A., Accountant Indonesia, I., Report, P., & Oriented Entity, K. (2018). This draft Exposure was published by ISAK 35.
Sugiyono. (2019). Qualitative and R&D Quantitative Research Methods. Alfabeta Publishers.
Sumaizar, Panjaitan, R. E., Siringo-ringo, E. D. M., & Siallagan, S. A. (2019). Accountability and Financial Management in Mosques (Study of the Head of Al-Iqro Mosque in Pematangsiantar City). Journal of Accounting Research, 3(1), 153. https://doi.org/10.33395/owner.v3i1.113
Wardoyo, D. U., Aulia, N., Perdana, R., & Khotimah, D. K. (2022). Analysis of the Implementation of ISAK 35 on the Financial Statements of the Syamsul Ulum Mosque for the 2021 Period. Journal of Economics and Accounting Publications, 2(3), 356–369.
Warjiyono, Fanfhilah, Rais, A. N., & Ishaq, A. (2020). FAST Method & PIECES Framework: Analysis & Design of Website-Based Sales Information System. Indonesian Journal on Software Engineering, 6(2), 172–181.
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Published
2025-02-19
How to Cite
Oktavian Y, A. E., Pahala, I., & Khairunnisa, H. (2025). Compilation of Accounting System at Nurul Hikmah Mosque Based on Microsoft Excel. International Student Conference on Business, Education, Economics, Accounting, and Management (ISC-BEAM), 2(1), 2948–2961. Retrieved from https://journal.unj.ac.id/unj/index.php/isc-beam/article/view/48621
