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All Journal JAM Jurnal Akuntansi dan Keuangan Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Ilmiah Ekonomi dan Manajemen
Armel Yentifa
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Economics, Econometrics & Finance Education Other

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Analisis Akuntabilitas dan Transparansi Pengelolaan Dana Komite pada SMA Negeri 9 Sijunjung Mesi Putri Yenti; Armel Yentifa; Rasyidah Mustika
Akuntansi dan Manajemen Vol. 13 No. 1 (2018): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v13i1.31

Abstract

This study aims to determine the application of the principles of accountability and transparency in the management of funds in the committee at Sijunjung 9 Public High School. The application of the principles of accountability and transparency can be seen from the stages of planning, stages of implementation, and stages of evaluation and accountability. This research is a qualitative descriptive study. Data collection methods used are interviews, observation, and documentation. Interviews were conducted with the principal, vice principal, committee treasurer, and committee chairman. The results of this study indicate that the application of the principles of accountability and transparency in the management of the committee funds at SMA Negeri 9 Sijunjung has been going well. The principle of transparency can be seen from the openness in the preparation of the School Budget and Action Plan (RKAS). While the principle of accountability is seen from the Accountability Letter (SPJ), the use of committee funds during one school year is given to parents at the committee meeting at the school.
Pelatihan dan Pembenahan Manajemen Keuangan dan Administrasi Pada Yayasan PAUD dan TK Musa Enda Padang Ermatati Hatta; Rangga Putra Ananto; Armel Yentifa; Ulfi Maryati; Dita Maretha Rissi
Akuntansi dan Manajemen Vol. 13 No. 2 (2018): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v13i2.36

Abstract

The use of money in the foundation must be accountable for the smooth achievement of educational goals. The purpose of financial management at the institution of education is to regulate all matters related to finance. Based on data that has good and adequate financial management and administration in accordance with applicable standards, it has not been applied to many PAUD Foundations and Kindergartens. So that the process of financial and administrative management has not been carried out properly and has resulted in a lack of accountability for school activities each period. The purpose of this service is to provide training and financial management and administration improvements to the PAUD Foundation and Musa Enda TK in the city of Padang. The expected result of this service is the existence of financial management and the improvement of good administration for the continuity of the school in the future.
Literasi Pelaporan Keuangan Pengurus Masjid Untuk Meningkatkan Transparansi Dan Akuntabilitas Keuangan Masjid Ulfi Maryati; Sukartini; Amy Fontanella; Armel Yentifa; Ermataty Hatta5
Akuntansi dan Manajemen Vol. 13 No. 2 (2018): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v13i2.37

Abstract

Increasing the financial literacy of mosque administrators plays an important role to increase accountability and transparency in managing mosque finance. It is caused the mosque functions not only as a place of worship but also as a center for social activities of the community using funds originating from the community. Every rupiah of community funds used must be accounted to the community. Therefore, the existence of accounting used in the process of recording and preparing mosque financial reports is very vital. This Community service is held at the Imaduddin Mosque, which is one of the educational reference mosques in Padang. All this time, the mosque administrators managed funds in a very large amount. However, the management of these funds has not been supported by adequate financial recording and reporting, which make dissatisfaction to the funders. This is due to the limited competence of HR management and lack of understanding about recording and financial statements. To solve this problems, training will be provided for recording and preparing financial reports and simple applications for preparing financial statements. The output of this community service is to increase financial literacy and to train mosque administrators in recording and preparing financial reports. The approach offered to the partner is workshops and financial report training for non-profit organizations using Microsoft Excel. It is also produced a financial report preparation module which can be guided by the mosque management.
Co-Authors Amy Fontanella Ananto, Rangga Putra Aulia Nurrahmawati Dania, Kinda Dita Maretha Rissi Ermataty Hatta5 Fera Sriyunianti Guruh Putra Arka Hatta, Ermatati Josephine Sudiman Mesi Putri Yenti Mustika, Rasyidah Nurul Fauzi Sukartini Syafira Ramadhea Jr Tania Novia Ramadhani Ulfi Maryati Velya Anggraini Yolivia Nurfadillah