Perancangan Standar Operasional Prosedur (SOP) dan Pedoman Akuntansi Pengelolaan Kas pada Raudhatul Athfal Nurul Amal Bekasi Timur
DOI:
https://doi.org/10.21009/japa.0701.03Keywords:
Accounting Guidelines, Cash Management, Research and Development, Standard Operating Procedures, PIECES FrameworkAbstract
This study aims to design Standard Operating Procedures (SOP) and accounting guidelines for cash
management at Raudhatul Athfal Nurul Amal Bekasi Timur. The study addresses problems related to cash
management, including manual cash recording, unorganized transaction documentation, and the absence of
written procedures for cash receipts and disbursements. This research employed a Research and Development
(R&D) method using the ADDIE model, limited to the analysis, design, and development stages. Data were
collected through interviews, observations, and documentation involving school management personnel. The
analysis stage utilized the PIECES framework to identify institutional needs and problems. The study resulted
in two products: a cash management SOP and accounting guidelines. The SOP provides procedures for cash
receipts and disbursements, while the accounting guidelines include account classifications, journal
illustrations, and Excel-based recording formats. The products were considered useful and appropriate for
supporting more structured and accountable cash management activities.
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