Pendampingan Pemetaan Masalah Praktik Akuntansi Yayasan

Authors

  • Arthik Davianti Department of AccountingFaculty of Economics and BusinessUniversitas Kristen Satya Wacana
  • Steffi Kartika Departemen Akuntansi, Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
  • Dyah Ayu Ningrum Departemen Akuntansi, Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
  • Nurul Rizki Anindita Departemen Akuntansi, Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
  • Rizvanya Anugra Arighi Departemen Akuntansi, Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
  • Mahesa Deni Dwi Permana Departemen Akuntansi, Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
  • Wiwit Damayanti Departemen Akuntansi, Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
  • Nurul Ummi Departemen Akuntansi, Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

DOI:

https://doi.org/10.24246/jms.v1i32021p328-339

Keywords:

Akuntansi, Yayasan, Praktik Akuntansi, organisasi nirlaba

Abstract

The Community Service activity was conducted as an effort to improve the application of accounting in non-profit organizations. This activity was important considering that there are various important aspects in the accounting recording process that have not generally been implemented in non-profit organizations.  Yayasan Hati Beriman Salatiga, as a non-profit organization engaged in several fields and has implemented the accounting recording process using Zahir application. The implementation of the community service was carried out by data collection through interviews and observation of zahir application application.  The Community Service Team found that the internal controls in the implementation of the accounting recording process had not been implemented. Therefore, the Team suggested recommendations for the separation of functions in the accounting recording process by utilizing the resources owned and optimizing the use of recording applications.

Downloads

References

Agi Anandi Tatiana, R., & Umar, H. (2018). Pengaruh Pengendalian Internal dan Audit Internal terhadap Kinerja Penjualan Perusahaan (Studi pada PT B&K Baja Utama).

Hutomo, A. (2019). Pentingnya Pemisahan Fungsi pada Manajemen.

Jacquemet, G. (2019). Effective Corporate Governance of Foundations: Directional best practice for impact-oriented Swiss foundations. Expert Focus 3, 2019.

Rahmawanti, P., Masitoh, E., & Wijayanti, A. (2020). Penerapan Sistem Pengedalian Intern atas Persediaan Barang pada PT . Mica Jaya Pratama..

Undang-Undang 28 tahun 2004 tentang Perubahan atas Undang-Undang 16 tahun 2001 tentang Yayasan, (2004).

Peraturan Pemerintah No. 63 Tahun 2008 tentang Pelaksanaan Undang-undang tentang Yayasan, (2008).

Rizky, D. A., & Padmono, Y. Y. (2013). Analisis Penerapan PSAK No. 45 pada Yayasan Masjid Al Falah Surabaya. Jurnal Ilmu & Riset Akuntansi, 2(7).

Rosmaneliana, D. (2017). Analisis Pengaruh Sistem Informasi Akuntansi Penjualan dan Penerimaan Kas Terhadap Pengendalian Intern pada PT. Deltamas Surya Indah. Jurnal Ilmiah Maksitek, 2(4).

Sartika. (2019). Pengaruh Penerapan Akuntansi Sektor Publik dan Pengawasan Internal terhadap Kinerja Intansi Pemerintah Daerah Kabupaten Muara Enik.

Tuanakotta, T. M. (2013). Audit Berbasis ISA (International Standards on Auditing).

Utami, I. (2019). Audit Internal Pendekatan Kontemporer.

Downloads

Published

2021-08-11

How to Cite

Davianti, A., Kartika, S., Ningrum, D. A., Anindita, N. R., Arighi, R. A., Permana, M. D. D., Damayanti, W., & Ummi, N. (2021). Pendampingan Pemetaan Masalah Praktik Akuntansi Yayasan. Magistrorum Et Scholarium: Jurnal Pengabdian Masyarakat, 1(3), 328–339. https://doi.org/10.24246/jms.v1i32021p328-339

Issue

Section

Articles

Most read articles by the same author(s)