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Abstract
This Community Service Activity aims to train the Management (Ta'mir) and youth of mosques at the mosque in Kerinjing Village to (a) understand the importance of financial statements as a form of responsibility for the mandate they carry out, and (b) understand the importance of Standard financial statements in order to provide more macro benefits, and (c) practice compiling mosque financial statements in accordance with generally accepted regulations by utilizing information technology. The method applied is training through workshops within a certain time. The workshop will provide 3 main materials, namely: (1) understanding the importance of financial reporting in accountability, transparency and good governance; (2) training in manual preparation of mosque financial statements; and (3) training on the preparation of mosque financial statements using information technology, namely by using Microsoft Excel. After attending the workshop, it is expected that there will be a better understanding of the Management (Ta'mir) and youth of mosque on the importance of preparing mosque financial statements and at the same time having adequate competence to compile periodic financial statements, namely monthly, quarterly, semester and annually.
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References
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References
Andarsari, P. R. (2017). Laporan Keuangan Organisasi Nirlaba (Lembaga Masjid). Ekonika : Jurnal Ekonomi Universitas Kadiri, 1(2). https://doi.org/10.30737/ekonika.v1i2.12
Asmaranti,Y. Dewi K, N. Eka, W, R. & Pratami, C. (2018). Pendampingan Penyusunan Laporan Keuangan Masjid. Prosiding Pengabdian Kepada Masyarakat Universitas Lampung.
Fitriyah, N., & Bambang, A. 2020. Akuntabilitas Pengelolaan Keuangan Masjid Melalui Penggunaan Buku Kas dan Formulir Bernomor Urut Tercetak. Jurnal PEPADU, 1(3).
Handoko, D. Huda, S. MENILIK AKUNTABILITAS AKUNTANSI DARI BUDAYA ISLAM. (2018). Tirtayasa EKONOMIKA Vol. 13, No 2.
Ikatan Akuntan Indonesia. 2011. Standar Akuntansi Keuangan. Dewan Standar Akuntansi Keuangan, Jakarta.
Andarsari, P. R. (2017). Laporan Keuangan Organisasi Nirlaba (Lembaga Masjid). Ekonika : Jurnal Ekonomi Universitas Kadiri, 1(2). https://doi.org/10.30737/ekonika.v1i2.12
Marlinah, A., & Ibrahim, A. (2018). Penerapan Laporan Keuangan Organisasi Nirlaba Berdasarkan Psak No. 45 (Studi Masjid Al-Markaz AL-Islami Jenderal M. Jusuf). Akmen: Jurnal Ilmiah, 45(45), 170–188.
Maskuro. (2020). Pelatihan dan Bimbingan Pengelolaan Keuangan Masjid Dalam Pemberdayaan Ekonomi Umat di Kota Metro. Al-Mal:Jurnal Akuntansi dan Keuangan Islam.
Mochammad Arif Budiman, & Mairijani. (2016). Peran Masjid dalam Pengembangan Ekonomi Syariah di Kota Banjarmasin. At-Taradhi: Jurnal Studi Ekonomi, 7(2), 175–182.
Nariasih, D. Y., Kurrohman, T., & Andriana, A. (2017). Laporan Keuangan Masjid Berdasarkan Kombinasi PSAK Nomor 45 dan PSAK Nomor 109 (Studi Kasus Pada Masjid XYZ). E-Journal Ekonomi Bisnis Dan Akuntansi, 4(1), 6. https://doi.org/10.19184/ejeba.v4i1.4553
PSAK No. 45, 2011, Pelaporan Keuangan Organisasi Nirlaba, Ikatan Akuntan Indonesia, Jakarta.
Rizky, D. A., & Padmono, Y. (2013). Analisis Penerapan PSAK No. 45 pada Yayasan Masjid Al-Falah Surabaya. Jurnal Ilmu & Riset Akuntansi Vol. 2 No. 7 (2013, 2(7), 147
Suratman, S. Yulianti, Y. Wahdi, N. PENDAMPINGAN PENYUSUNAN APLIKASI LAPORAN KEUANGAN MASJID YANG AKUNTABEL SESUAI PSAK 45. (2019). JMM (Jurnal Masyarakat Mandiri). DOI:10.31764/jmm.v0i0.1158