Pemenuhan Amanah Pengelolaan Kas Sesuai Standar Akuntansi Keuangan pada Masjid Al-Huda

Authors

  • Hafiz Surya Chandra Izwandi Universitas Negeri Jakarta
  • Choirul Anwar Universitas Negeri Jakarta
  • Ayatulloh Michael Musyaffi Universitas Negeri Jakarta

DOI:

https://doi.org/10.21009/japa.0702.09

Keywords:

Cash Management, Mosque, Rapid Application Development, Transparency, Website

Abstract

This applied study aims to develop a web-based cash management prototype for Masjid Al-Huda. The study addresses manual cash records, the absence of written procedures, unstructured transaction archives, and limited access to financial information for congregants. The prototype was developed using a partial Rapid Application Development approach through requirements planning, system design, and development. Data were obtained through observation, interviews with mosque administrators, and review of available cash records. The result is a localhost-based prototype that supports cash receipt and disbursement recording, cash recapitulation, cash flow report generation, document management, and public-information pages. The cash procedures and flowcharts were used as the procedural basis for the system design. Limited testing with the mosque treasurer indicated that the main functions were aligned with initial user needs, with improvement suggestions for account codes and transaction-category filters.

References

Akmaludin, R., & Munggaran, R. (2026). Analisis pengendalian intern sistem pengelolaan kas pada PT Pos Indonesia (Persero) Cabang Rajapolah. NUSANTARA: Jurnal Ilmu Pengetahuan Sosial, 13, 963–969.

Dewi, N., & Farina, D. (2022). Penyusunan laporan keuangan organisasi nirlaba berdasarkan ISAK nomor 35 (Studi pada Masjid Nurul Iman Tabek Nagari Banja Loweh Kecamatan Bukik Barisan Kabupaten Lima Puluh Kota). Jurnal Akuntansi Syariah (JAkSya), 2(1), 33. https://doi.org/10.31958/jaksya.v2i1.5042

Dinata, A. I., Khairunnisa, H., & Widyastuti, U. (2026). Penyusunan prosedur operasional standar penerimaan dan pengeluaran kas pada Taman Kanak-Kanak Curug Indah Jakarta Timur. Indonesia Economic Journal, 2(1), 386–409. https://doi.org/10.63822/57zych75

Hajizah, A. (2024). Penerapan user experience dalam permodelan sistem informasi keuangan. Journal of Information Technology, Software Engineering and Computer Science (ITSECS), 2(1), 1–11. https://doi.org/10.58602/itsecs.v2i1.88

Ikatan Akuntansi Indonesia. (2022). ISAK 335: Penyajian laporan keuangan entitas berorientasi nonlaba.

Ikatan Akuntansi Indonesia. (2024). Standar akuntansi keuangan Indonesia untuk entitas privat.

Istiqomah, A. D., Laily, N., & Santoso, D. (2023). Implementasi standar operasional prosedur sebagai sistem informasi akuntansi pengeluaran kas. Jurnal Sistem Informasi Akuntansi, 4(2), 102–109. https://doi.org/10.31294/justian.v4i2.2045

Limba, F. B., & Sapulette, S. G. (2023). Sistem informasi akuntansi. Widina Media Utama.

Mariani, M., & Ilmi, M. (2025). Perancangan sistem informasi absensi karyawan dengan QR Code berbasis web pada PT Wateroam Technologies Indonesia. Jurnal Teknologi Digital dan Sistem Informasi, 2(1), 13–20. https://ojsiibn1.indobarunasional.ac.id/index.php/JUTEKDISI

Mardianton, M., Suwita, H., Sumarni, I., & Efendi, F. (2023). Analisis akuntabilitas dan pengelolaan keuangan masjid melalui pendekatan fenomenologi studi komparatif. Al-Bank: Journal of Islamic Banking and Finance, 3(1), 14–33. https://doi.org/10.31958/ab.v3i1.7976

Mellika, D., Musyaffi, A. M., & Nasution, H. (2026). Perancangan standar operasional prosedur dan laporan pengelolaan kas pada TK Islam Ainul Yaqien Bekasi. Jurnal Ilmu Sosial dan Humaniora, 2, 266–276. https://doi.org/10.63822/zfkhkw64

Rahman, A., & Syariah, M. (2025). Analisis penerapan sistem informasi akuntansi penerimaan dan pengeluaran kas pada Baitul Maal Masjid Fatahillah Tanah Abang Jakarta. Madani Syariah, 8(2). https://stai-binamadani.e-journal.id/madanisyariah

Ramadhan, D. D., Mumpuni, R., & Sihananto, A. N. (2024). Implementasi metode Rapid Application Development dalam pengembangan sistem enterprise industri tekstil berbasis website. Jurnal Informatika dan Teknik Elektro Terapan, 12(3S1). https://doi.org/10.23960/jitet.v12i3S1.5222

Syafitri, A., Rosmanidar, E., & Putriana, M. (2023). Akuntabilitas dan transparansi pengelolaan keuangan Masjid Muhajirin: Studi pada Masjid Muhajirin Desa Pelangki Kecamatan Batang Masumai Kabupaten Merangin. Al-Dzahab, 4(1), 31–40. https://doi.org/10.32939/dhb.v4i1.1539

Wayahdi, M. R., & Ruziq, F. (2023). Pemodelan sistem penerimaan anggota baru dengan Unified Modeling Language (UML) (Studi kasus: Programmer Association of Battuta). Jurnal Minfo Polgan, 12(1), 1514–1521. https://doi.org/10.33395/jmp.v12i1.12870

Downloads

Published

2026-08-03

How to Cite

Izwandi, H. S. C., Anwar, C., & Musyaffi, A. M. (2026). Pemenuhan Amanah Pengelolaan Kas Sesuai Standar Akuntansi Keuangan pada Masjid Al-Huda. Jurnal Akuntansi, Perpajakan Dan Auditing, 7(2), 299–313. https://doi.org/10.21009/japa.0702.09