Proposing A Practical Accounting Procedure for Al-Kautsar II Islamic Kindergarten
Keywords:
SOP, Cash Receipt, Cash Disbursement, Kindergarten, AccountingAbstract
This study aims to analyze the application of the cash receipt and expenditure cycle at Al-Kautsar II Islamic Kindergarten, Pondok Gede. In addition, this study also aims to compile proposals for the implementation of Standard Operating Procedures (SOPs) in the cash receipt and expenditure cycle at Al-Kautsar II Islamic Kindergarten, Pondok Gede.
The object of this study is Al-Kautsar II Islamic Kindergarten. Al-Kautsar II Islamic Kindergarten is one of the kindergartens located in Pondok Gede, Bekasi. This research uses a development research (R&D) approach by adopting ADDIE as its development model. The ADDIE model only applies three phases, namely analysis, design, and development. This study used primary data generated from interviews with kindergarten administrators, while secondary data obtained from supporting documents owned by kindergarten administrators. Data analysis methods are carried out using data reduction techniques, data presentation, and conclusions.
References
Dista, F. N. (2020). Manajemen Pendirian Taman Kanak-Kanak (Studi Kasus di TK Fastrack Funschool Yogyakarta). Jurnal Pendidikan Anak Usia Dini Undiksha, 8.
Erica, D., Hermaliani, E. H., Wasiyanti, S., & Lisnawanty. (2019). Sistem Informasi Akuntansi: Teori dan Desain (1st ed.). Graha Ilmu.
Fitriani, N. I., Fitri, S. A., Marlin, K., & Melia, Y. (2022). ANALISIS SISTEM INFORMASIAKUNTANSI PENERIMAAN DAN PENGELUARANKAS PADA RSUD SUNGAI RUMBAI. JakSya: Jurnal Akuntansi Syariah, 2.
Haryoko, S., Bahartiar, & Arwadi, F. (2020). Analisis Data Penelitian Kualitatif (Konsep, Teknik, & Prosedur Analisis) (1st ed.). Badan Penerbit Universitas Negeri Makasar.
ICW. (2023). Laporan Kasus Korupsi di Sektor Pendidikan.
Ikhlash, M., & Lubis, N. K. (2023). Perencanaan Standar Operasional Prosedur Laporan Penjualan pada Perusahaan Manufaktur di Kota Batam. Jurnal Penelitian Ekonomi Akuntansi (JENSI), 7, 198–210.
Isnugroho. (2023). Operasi Tangkap Tangan di Lumajang: Penyelewengan Dana Pendidikna. https://kumparan.com/wartabromo/inspektorat-ott-penyelewengan-dana-bop-tk-paud-di-lumajang-1538208546800506369
Okpatrioka. (2023). Research and Delevopment (R&D) Penelitian Yang Inovatif Dalam Pendidikan. DHARMA ACARIYA NUSANTARA: Jurnal Pendidikan, Bahasa, Dan Budaya, 1.
Purwanti, A., & Hermiyetti. (2023). SISTEM INFORMASI AKUNTANSI (A. Asari, Ed.). PT MAFY MEDIA LITERASI INDONESIA. https://books.google.co.id/books?hl=en&lr=&id=zf_uEAAAQBAJ&oi=fnd&pg=PA71&dq=sistem+informasi+akuntansi&ots=CV8NPS2Nyb&sig=HhU4HLnwWJKW-vDS8i3iKPu1O10&redir_esc=y#v=onepage&q=sistem informasi akuntansi&f=false
Romney, M. B., & Steinbart, P. J. (2014). Sistem Informasi Akuntansi (Accounting Information Systems) (13th ed.). Penerbit Salemba Empat.
Romney, M. B., & Steinbart, P. J. (2018). Sistem Informasi Akuntansi: Accounting Information Systems (Edisi 14) (14th ed.).
Turner, L., Weickgenannt, A., & Copeland, M. K. (2017). Accounting Information Systems: Control and Process.
