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p-Index From 2021 - 2026
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All Journal Jurnal Akuntansi, Perpajakan dan Auditing
Hafiz Surya Chandra Izwandi
Universitas Negeri Jakarta
Economics, Econometrics & Finance Education Other

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Pemenuhan Amanah Pengelolaan Kas Sesuai Standar Akuntansi Keuangan pada Masjid Al-Huda Hafiz Surya Chandra Izwandi; Choirul Anwar; Ayatulloh Michael Musyaffi
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 2 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0702.09

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.
Co-Authors Choirul Anwar Musyaffi, Ayatulloh Michael