Pemutakhiran Standar Operasional Prosedur (SOP) Siklus Penerimaan dan Pengeluaran Kas Pada Yayasan Al-Qoyyim Sukoharjo Jawa Tengah
DOI:
https://doi.org/10.21009/japa.0306.07Keywords:
Updates, Standard Operating Procedures (SOP), flowcharts, cash receipts, disbursementsAbstract
This study aims to provide suggestions for updating the Standard Operating Procedures (SOP) related to the income and expenditure cycle of the Al-Qoyyim Foundation in Sukoharjo. The sample of the research subjects was the Al-Qoyyim Foundation in Sukoharjo, Central Java, which is an institution engaged in social and humanitarian assistance. This study was conducted because the Standard Operating Procedures (SOP) implemented by the Al-Qoyyim Foundation in the form of spreadsheets and Microsoft Word were not equipped with adequate visual representations and had several shortcomings in their implementation, so that a more comprehensive SOP update was needed, namely an SOP with a flowchart. The research method used a qualitative method using the ADDIE model (Analysis, Design, Development, Implementation, and Evaluation) as a design development framework. Research data were obtained through interviews or questionnaires and various documents and other reference sources. Data collection techniques were observation, interviews, and documentation. The results of the study show that the researcher has succeeded in compiling a proposal for updating the SOP for the cash receipt and disbursement cycle for the Al-Qoyyim Sukoharjo Foundation with an SOP format in the form of a flowchart which is expected to increase the efficiency of cash management, reduce the potential for irregularities, and guarantee the credibility of financial reports presented to donors and stakeholders.
References
Adi, A. A. K. K. (2022). PENERAPAN SOP (STANDART OPERATING PROCEDURE) BUTLER DI VILLA MASSILIA. Jurnal Ilmiah Pariwisata Dan Bisnis, 1(1), 24–38. https://doi.org/10.22334/paris.v1i1.3
Anwar, M. A. (2024). PENYUSUNAN PEDOMAN AKUNTANSI DAN STANDAR OPERASIONAL PROSEDUR PADA SIKLUS PENERIMAAN DAN PENGELUARAN PADA YAYASAN KARYA MANDIRI. S1 Thesis, Universitas Negeri Jakarta. http://repository.fe.unj.ac.id/12030/5/5.%20BAB%20III.pdf
Gulo, N. N., Baene, E., Zega, Y., & Telaumbanua, A. (2024). ANALISIS PENERAPAN STANDAR OPERASIONAL PROSEDUR (SOP) DALAM MENINGKATKAN EFEKTIFITAS KINERJA PEGAWAI PADA KANTOR CAMAT MA’U KABUPATEN NIAS. Journal of Management : Small and Medium Enterprises (SMEs), 17(3). https://doi.org/10.35508/jom.v17i3.18600
Khairunnisa, A., Suparji, S., Rifai, A., & Machmud, A. (2024). Analisis Pertanggungjawaban Hukum Pengurus Yayasan dalam Kasus Penyalahgunaan Dana: Studi Kasus Yayasan Aksi Cepat Tanggap. Binamulia Hukum, 13(2), 407–419. https://doi.org/10.37893/jbh.v13i2.937
Kwalepa, E. (2022). KESIAPAN PENERAPAN LAPORAN KEUANGAN ORGANISASI NONLABA BERDASARKAN ISAK 35. IMPREST: Jurnal Ilmiah Akuntansi.
Listyoningrum, K. I., Fenida, D. Y., & Hamidi, N. (2023). Inovasi Berkelanjutan dalam Bisnis: Manfaatkan Flowchart untuk Mengoptimalkan Nilai Limbah Perusahaan. Jurnal Informasi Pengabdian Masyarakat, 1(4), 100–112. https://doi.org/10.47861/jipm-nalanda.v1i4.552
Rachmawati, I. (2024). Peningkatan Kompetensi Sumber Daya Manusia melalui Pelatihan Pembuatan dan Perancangan Standar Operasional Prosedur untuk Tenaga Administrasi Yayasan Al Hidayah Kunir Subang. Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi Dan Perubahan. https://doi.org/10.59818/jpm.v4i4.776
Rachmawati, I., Sarry, F. P., Dudija, N., & Prasetio, A. (2024). Peningkatan Kompetensi Sumber Daya Manusia melalui Pelatihan Pembuatan dan Perancangan Standar Operasional Prosedur untuk Tenaga Administrasi Yayasan Al Hidayah Kunir Subang. Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi Dan Perubahan, 4(4). https://doi.org/10.59818/jpm.v4i4.776
Rahmawati, F., Nazhifah Suryana, N., Gegerkalong Hilir, J., Parongpong, K., Bandung Barat, K., & Barat, J. (2024). Pentingnya Standar Operasional Prosedur (SOP) Dalam Meningkatkan Efisiensi Dan Konsistensi Operasional Pada Perusahaan Manufaktur D4 Administrasi Bisnis/Administrasi Niaga Politeknik Negeri Bandung. Jurnal Manajemen Bisnis Digital Terkini (JUMBIDTER), 1(3). https://doi.org/10.61132/jumbidter.v1i2.112
Riantika, R. L., & Rabbani, F. K. (2022). Analisis Sistem Akuntansi pada Operasional Penerimaan Kas di Yayasan XYZ. Rahmatan Lil ’Alamin Journal of Community Services, 68–77. https://doi.org/10.20885/rla.vol2.iss2.art2
Sobaria, S., Yunus, Y., & Arsyah, R. H. (2023). Praktikalitas Aplikasi Media Pembelajaran Berbasis Augmented Reality pada Mata Pelajaran Perawatan Wajah, Badan (Body Massage) dan Waxing (Studi Kasus Kelas XI Kecantikan SMKN 7 Padang). DIAJAR: Jurnal Pendidikan Dan Pembelajaran, 2(4), 397–404. https://doi.org/10.54259/diajar.v2i4.1859
Tuasamu, Z., Lewaru, N. A., Idris, M. R., Syafaat, A. B., Faradilla, F., & et.al. (2023). Analisis Sistem Informasi Akuntansi Siklus Pendapatan Menggunakan DFD Dan Flowchart Pada Bisnis Porobico. Jurnal Bisnis Dan Manajemen (JURBISMAN), 1(2), 495–510. https://ejournal.lapad.id/index.php/jurbisman/article/view/181/112
Utami, A. P., Wardana, R. P., & Bharata, R. W. (2023). ANALISIS KEUANGAN PADA YAYASAN PYI YATIM INDONESIA. Jurnal Mutiara Ilmu Akuntansi (JUMIA), 1(3), 137–144. https://doi.org/10.55606/jumia.v1i3.1501
Wiraswati, M. O., Yani, I., Sari, D. P., Alawiyah, F., Ekonomi, F., & Bisnis, D. (2020). PENERAPAN PROSEDUR PENGELOLAAN DAN PENGENDALIAN ARUS KAS (PSAK 109) DALAM LAZNAS YATIM MANDIRI SURABAYA.
