Public Management and Accounting Review

Analysis of Internal Control System for Cash Receipts at the Assalam Mosque, East Surabaya: Referring to Definitions and Procedures

Talitha Anindya Astutiningtyas — 2025-06-28

Purpose: This study aims to examine how the internal control system (ICS) is implemented in the cash receipt process at the Assalam Purimas Mosque in Surabaya, and also to assess how effective the system is in achieving transparency and accountability in the management of mosque finances.

Method: This study uses a descriptive qualitative method with three main techniques in data collection, namely in-depth interviews, direct observation, and document analysis. Interviews were conducted with one source, namely the deputy chairman of the Assalam Mosque management who has access to financial information and decision making. Observations were made on the mosque's financial management activities, which include recording cash receipts and document management. Meanwhile, documentation analysis includes a review of the organizational structure, standard operating procedures, periodic financial reports, and evidence of transactions. The data collected was analyzed based on elements of organizational structure, authorization, documentation, and separation of duties.

Findings: The results of the study show that Assalam Mosque has implemented several elements of ICS, such as the separation of duties between the treasurer and secretary which is running well, recording of Cash Receipts is also done digitally using applications such as Excel and Google Sheets, and has used digital payments via Qris. For expenses above IDR 1 million, there is a special authorization procedure. The main sources of cash receipts include regular donors, Friday infaq, and funds from study activities, recorded by the treasurer. However, the aspect of transaction documentation still needs to be strengthened, especially regarding the storage of physical evidence such as receipts and checks.

Implication: The findings emphasize the need to improve the quality of human resources, standardize supporting documents, and implement a tiered supervision system to reduce the risk of errors or fraud. Good practices implemented at Assalam Mosque can serve as a benchmark for other mosques to enhance their internal control systems.

Originality: This study's results offer a unique and practical contribution by applying ICS theory to mosque financial management, a topic that has rarely been explored before. It also provides strategic recommendations based on field findings that similar religious organizations can use.

Efektivitas Sistem Pengeluaran dan Penerimaan Kas pada Lembaga Keagamaan: Studi Kasus Pengelolaan Keuangan Masjid Nurul Ilmi

Aisyah Megawati — 2025-06-28

Purpose: This research seeks to understand how petty cash transaction recording systems are implemented within the mosque environment, as well as to examine the supervisory mechanisms and the management’s response to funding shortages and the need for financial audits.

Method: The method used is a descriptive qualitative approach, with data collection techniques including in-depth interviews, direct observation, and document studies related to the daily processes of recording, reporting, and overseeing financial transactions, particularly in managing cash receipts and disbursements. The research was conducted at the Nurul Ilmi Mosque religious institution, Surabaya, East Java.

Findings: The findings reveal that, although using a manual system, the management of Masjid Nurul Ilmi implements a disciplined and accountable cash recording process. Expenditures are accompanied by transaction evidence, weekly reports are compiled and publicly shared, and there is active social control through internal communication groups.

Implication: The implication of this research highlights the importance of collective participation and open communication in maintaining financial integrity within non-profit institutions. While external audits are not yet considered urgent, they become increasingly important as the scale of funding grows.

Originality: This research contributes by revealing a community-based financial management practice that is simple yet effective and encourages the implementation of internal control systems based on Mulyadi’s SPI (Internal Control System) framework, including risk assessment, control environment, control activities, and information and communication.

ABSTRAK

Tujuan: Penelitian ini bertujuan untuk mengetahui bagaimana sistem pencatatan transaksi kas kecil diterapkan di lingkungan masjid, serta menelaah mekanisme pengawasan dan respons pengurus terhadap kekurangan dana serta kebutuhan audit laporan keuangan.

Metode: Metode yang digunakan adalah pendekatan kualitatif deskriptif, dengan teknik pengumpulan data berupa wawancara mendalam, observasi langsung, dan studi dokumentasi terhadap proses pencatatan, pelaporan, dan pengawasan transaksi keuangan harian, khususnya transaksi penerimaan dan pengeluaran kas. Penelitian dilakukan di lembaga keagamaan Masjid Nurul Ilmi, Surabaya, Jawa Timur.

Temuan: Hasil penelitian menunjukkan bahwa meskipun menggunakan sistem manual, pengurus Masjid Nurul Ilmi menerapkan pencatatan kas yang tertib dan akuntabel. Proses pengeluaran disertai bukti transaksi, laporan mingguan disusun dan dipublikasikan secara terbuka, serta ada kontrol sosial aktif melalui grup komunikasi internal.

Implikasi: Implikasi dari penelitian ini menunjukkan pentingnya partisipasi kolektif dan komunikasi terbuka dalam menjaga integritas keuangan lembaga non-profit. Audit eksternal belum dianggap mendesak, namun menjadi penting saat skala pendanaan meningkat.

Orisinalitas: Penelitian ini menawarkan kontribusi dalam mengungkap praktik keuangan berbasis komunitas yang sederhana namun efektif, serta mendorong penerapan sistem pengendalian internal sesuai kerangka SPI dari Mulyadi, mencakup penilaian risiko, lingkungan pengendalian, aktivitas pengendalian, dan komunikasi informasi..

Kata kunci: akuntabilitas, pengelolaan kas, audit keuangan, sistem pengendalian internal, sistem manual, masjid.

Penerapan Sistem Pengendalian Internal Penerimaan dan Pengeluaran Kas Pada Organisasi Non-Profit Yayasan Panti Asuhan Rodhiyatul Jannah

Farokha Nujulina — 2025-06-30

Purpose: This study aims to analyze the implementation of internal control systems in the processes of cash receipts and disbursements within a non-profit organization, with a particular focus on the Rodhiyatul Jannah Orphanage Foundation as the subject of study. In addition, the research seeks to identify the weaknesses and limitations that still exist in the implementation of the internal control system at the foundation.

Method: The research method employed is a qualitative approach, using data collection techniques that include interviews, direct observation of the foundation's financial administration processes, and documentation of available cash transaction records. Interviews were conducted with the Head of the Foundation, who holds authority and has an in-depth understanding of the organization's operational and financial systems.

Findings: Based on the research findings, it was revealed that the internal control system at Rodhiyatul Jannah Orphanage Foundation has been implemented through the manual and periodic recording and reporting of cash transactions, carried out by the foundation’s treasurer. Although control efforts have been made, the financial transaction recording system remains manual. It does not yet utilize information technology, resulting in several weaknesses, such as the risk of data loss, recording errors, and inaccuracies in the preparation of financial reports. Implication: These findings underscore the importance of developing a more structured, professional, and standardized financial recording system that adheres to generally accepted accounting principles and financial reporting standards.

Originality: The uniqueness of this study lies in its focus on a research object that has received relatively little attention in previous studies, namely a small-scale social foundation with limited resources, as well as in the presentation of direct observational data that reflect the actual condition of internal control within a non-profit organization that has not yet been optimally digitized.

ABSTRAK

Tujuan: Penelitian ini secara umum bertujuan untuk menganalisis bagaimana sistem pengendalian intern diterapkan dalam proses penerimaan dan pengeluaran kas pada suatu organisasi non-profit, khususnya pada Yayasan Panti Asuhan Rodhiyatul Jannah sebagai objek kajiannya. Selain itu, penelitian ini juga ditujukan untuk mengidentifikasi secara rinci berbagai kelemahan serta keterbatasan yang masih terdapat dalam penerapan sistem pengendalian internal di Yayasan Panti Asuhan Rodhiyatul Jannah, khususnya yang berkaitan dengan aspek pencatatan dan pengelolaan transaksi keuangan.

Metode: Metode penelitian yang digunakan adalah pendekatan kualitatif, dengan teknik pengumpulan data yang meliputi wawancara, observasi langsung terhadap proses adminstrasi keuangan Yayasan, serta dokumentasi atas catatan transaksi kas yang tersedia. Wawancara dilakukan dengan Ketua Yayasan, sebagai pihak yang memiliki otoritas serta pemahaman yang lebih dalam mengenai proses operasional dan sistem keuangan organisasi.

Temuan: Berdasarkan hasil penelitian yang diperoleh, diketahui bahwa sistem pengendalian intern pada Yayasan Panti Asuhan Rodhiyatul Jannah telah diterapkan dalam bentuk pencatatan dan pelaporan transaksi kas secara manual, yang dilakukan secara berkala oleh Bendahara Yayasan. Meskipun upaya pengendalian sudah dilaksanakan, sistem pencatatan transaksi keuangan masih bersifat manual dan belum memanfaatkan teknologi informasi, sehingga menimbulkan sejumlah kelemahan, antara lain risiko kehilangan data, kesalahan dalam pencatatan, dan ketidaktepatan dalam penyusunan laporan keuangan.

Implikasi: Temuan ini memberikan makna terhadap pentingnya pengembangan sistem pencatatan yang lebih terstruktur, profesional, dan sesuai dengan prinsip-prinsip akuntansi serta standar pelaporan keuangan yang berlaku umum.

Orisinalitas: Keistimewaan dari penelitian ini terletak pada fokus objek kajian yang relatif jarang menjadi perhatian dalam studi sebelumnya, yaitu yayasan sosial berskala kecil dengan sumber daya yang terbatas, serta pada penyajian data observasi langsung yang mencerminkan kondisi nyata pengendalian intern dalam lingkungan organisasi non-profit yang belum terdigitalisasi secara optimal.

Kata kunci: Kas, Laporan Keuangan, Penelitian, Sistem Pengendalian Intern, Transaksi, Yayasan.

Analisis Sistem Akuntansi Penerimaan Kas pada PKK RT 02 RW 03, Daerah: Kedung Baruk, Surabaya Timur – Jawa Timur

Qoo’idahtul Ufairoh Ariibah — 2025-07-09

Purpose: This study aims to analyze the revenue accounting system within the Family Empowerment and Welfare (PKK) organization in RW 03 RT 02 Kedung Baruk. As a grassroots, community-based organization, PKK plays a vital role in supporting government initiatives, especially in social development and community empowerment. To ensure the effective use of community self-help funds for various activities, transparent and accountable financial management is essential.

Method: Using a qualitative descriptive method with a case study approach, this research gathered data through interviews, direct observations, and reviews of financial documents such as general cash books and financial reports.

Findings: The findings indicate that the current accounting system is still manual and basic, with several weaknesses. Revenue recording is often not supported by complete documentation, and there is no clear division of responsibilities among financial administrators. These issues increase the risk of errors and potential mismanagement of funds.

Implication: The study concludes that improvements are needed to enhance financial governance within the organization. It recommends providing basic accounting training for PKK administrators and adopting a simple digital system for financial recordkeeping. These measures would improve the accuracy of financial data, promote greater transparency, and reduce the risk of financial irregularities.

Originality: This research recommends basic accounting training and a simple digital system for PKK RW 03 RT 02. The aim is to boost data accuracy, transparency, and reduce financial irregularities, enabling PKK to operate more effectively, maintain public trust, and become a model for accountable financial management in community-based development.

ABSTRAK

Tujuan: Penelitian ini bertujuan untuk menganalisis sistem akuntansi pendapatan dalam organisasi Pemberdayaan dan Kesejahteraan Keluarga (PKK) di RW 03 RT 02 Kedung Baruk. Sebagai organisasi akar rumput yang berbasis masyarakat, PKK memegang peranan penting dalam mendukung inisiatif pemerintah, khususnya dalam pembangunan sosial dan pemberdayaan masyarakat. Untuk memastikan penggunaan dana swadaya masyarakat yang efektif untuk berbagai kegiatan, pengelolaan keuangan yang transparan dan akuntabel sangat penting.

Metode: Menggunakan metode deskriptif kualitatif dengan pendekatan studi kasus, penelitian ini mengumpulkan data melalui wawancara, observasi langsung, dan telaah dokumen keuangan seperti buku kas umum dan laporan keuangan.

Temuan: Temuan menunjukkan bahwa sistem akuntansi saat ini masih manual dan mendasar, dengan beberapa kelemahan. Pencatatan pendapatan sering tidak didukung oleh dokumentasi yang lengkap, dan tidak ada pembagian tanggung jawab yang jelas di antara administrator keuangan. Masalah-masalah ini meningkatkan risiko kesalahan dan potensi salah urus dana.

Implikasi: Studi ini menyimpulkan bahwa diperlukan perbaikan untuk meningkatkan tata kelola keuangan dalam organisasi. Studi ini merekomendasikan pemberian pelatihan akuntansi dasar bagi pengurus PKK dan penerapan sistem digital sederhana untuk pencatatan keuangan. Langkah-langkah ini akan meningkatkan keakuratan data keuangan, mendorong transparansi yang lebih besar, dan mengurangi risiko penyimpangan keuangan.

Orisinalitas: Penelitian ini merekomendasikan pelatihan akuntansi dasar dan sistem digital sederhana bagi PKK RW 03 RT 02. Tujuannya adalah untuk meningkatkan akurasi data, transparansi, dan mengurangi penyimpangan keuangan sehingga PKK dapat beroperasi lebih efektif, menjaga kepercayaan publik, dan menjadi model pengelolaan keuangan yang akuntabel dalam pembangunan berbasis masyarakat.

Kata Kunci: Digitalisasi Keuangan, PKK Pemberdayaan Masyarakat, Sistem Akuntansi Penerimaan, Transparansi Keuangan.