ANALISIS PENGELOLAAN KEUANGAN PADA DAYAH TERPADU BABUL MAGHFIRAH DESA COT KEUENG KECEMATAN KUTA BARO KABUPATEN ACEH BESAR

Authors

  • Ainun Muna
  • Soraya Lestari

DOI:

https://doi.org/10.33143/jecs.v6i1.742

Abstract

ABSTRAK

 

Penerimaan dan pengeluaran dana sekolah mengacu pada perencanaan yang telah dirancang dalam RAPBS (Rencana Anggaran Pendapatan dan Belanja Sekolah). Alokasi anggaran yang digunakan telah disesuaikan dengan petunjuk teknis BOS yang tertera pada RAPBS pada tahun tersebut dan direalisasikan untuk belanja bahan praktik, alat praktik, pembiayaan kegiatan siswa, dan pengembangan mutu siswa dan guru dan pelaksanaan keuangan Dayah Terpadu Babul Maghfirah terbagi atas proses pengelolaan pemasukan dan    pengeluaran.    Pemasukan    berasal dari   pendapatan   rutin,   sedangkan pengeluaran meliputi pengeluaran rutin dan pengeluaran non rutin. Pencatatan keuangan Babul Maghfirah dicatat dalam beberapa buku, diantaranya: buku kas umum, daftar gaji/honorarium dan dana BOS.

Pengelolaan keuangan ini bertujuan untuk melatih siswa pasantren dayah terpadu maghfirah untuk  membuat  laporan  keuangan  sesuai  prinsip  akuntansi  pasantren  Perencanaan  keuangan Sekolah Babul Maghfirah Tingkatan SMA menunjukkan bahwa perencanaan kegiatan yang sistematis,  yang  artinya  perencanaan  dalam  bepada  berapa  tahapan  kegiatan.  Penelitian  ini dilakukan dengan menggunakan metode deskriptif kualitatif digunakan agar peneliti dapat menjelaskan secara menyeluruh dan secara langsung bagaimana akuntansi pengelolaan keuangan pada Dayah Babul Maghfirah.

Hasil pengelolaan keuangan pada Sekolah Babul Maghfirah Tingkatan SMA sudah berjalan dengan baik. Namun belum menyesuaikan dengan pedoman akuntansi pasantren belum disetujui oleh staf dan lain-lain. Hal ini di karnakan standar akuntansi pesantren baru di keluarkan oleh standar akuntansi keuangan. Sehingga penting dilakukan penyeluhuhan agar setiap dayah di INDONESIA menerapkan akuntansi keuangan sesuai dengan prinsip akuntansi pesantren.

 

Kata Kunci: Keuangan, Pelaksanaan,Perencanaan, Realisasi, RAPBS.

 

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Published

2020-04-30

Issue

Vol. 6 No. 1 (2020): APRIL 2020

Section

Articles

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