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All Journal Padma: Jurnal Pengabdian Kepada Masyarakat Journal of Economics, Management and Accounting (JEMA)
Emelia Rahmadany Putri Gami
Universitas Muslim Nusantara Al Washliyah
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Public Health Social Sciences Other

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Analisis Kinerja Pelayanan Administrasi pada Sekretariat DPRD Kabupaten Deli Serdang dalam Mendukung Efektivitas Tugas dan Fungsi Legislatif Fadilaturrahmah; Apen Olita; Fanzi Akhmarozi; Nazwa Indah Lestari; Nurfadilah; Emelia Rahmadany Putri Gami
PADMA Vol 6 No 1 (2026): JURNAL PENGABDIAN KEPADA MASYARAKAT (PADMA)
Publisher : LPPM Politeknik Piksi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56689/padma.v6i1.2981

Abstract

This research aims to analyze in depth how the performance of administrative services carried out by the Secretariat of the Deli Serdang Regency DPRD in supporting the effectiveness of the implementation of legislative tasks and functions, as well as identifying various obstacles faced in the service process. The research method used is a qualitative descriptive approach with data collection techniques through direct observation, in-depth interviews with employees, and documentation during the implementation of Internship Lectures (KKM) activities. The research results show that in general the administrative services have run quite well and are able to support the operational activities of the DPRD, but there are still some problems such as limited competent human resources, lack of optimal utilization of information technology in the administrative system, and lack of maximum coordination between work departments. Therefore, improvement efforts are needed through improving the quality of human resources, the development of a digital-based administrative system, and strengthening internal coordination to improve the quality of service sustainably.
Financial Accountability of Non-Profit Organizations under PSAK No. 45: A Case Study of Masjid Raya Taqwa Muhammadiyah, Medan Emelia Rahmadany Putri Gami; Nur’ain Harahap; Ade Putra Marpaung; Hot Berlian Siregar; Agus Susanto
Journal of Economics, Management and Accounting (JEMA) Vol. 2 No. 02 (2025): Journal of Economics, Management and Accounting (JEMA)
Publisher : Devitara Innovations

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Abstract

This study aims to analyze the financial management accountability of a non-profit organization, particularly Masjid Raya Taqwa Muhammadiyah in Medan, based on the standards outlined in PSAK No. 45. As a non-profit entity, a mosque is obligated to prepare financial statements that are transparent and accountable to maintain public trust, especially from donors. However, the financial reporting practices observed at the mosque remain relatively simple and do not yet comply with PSAK No. 45, which includes the statement of financial position, statement of activities, statement of cash flows, and notes to the financial statements. This research employs a qualitative method with a case study approach. Data were collected through direct observation, interviews with mosque administrators, and documentation of financial records. The study found that the mosque management has shown an effort toward transparency by publicly announcing financial updates to the congregation on a weekly basis. Despite this, financial management practices still fall short of fulfilling both vertical and horizontal accountability as prescribed by PSAK No. 45. The results indicate a need for improved understanding and implementation of non-profit financial reporting standards. Enhancing the capacity of mosque administrators in applying PSAK No. 45 is essential to ensure more systematic, informative, and accountable financial reporting.
Co-Authors Ade Putra Marpaung Agus Susanto Anton Susilo Apen Olita Eka Dian Hikmayani Jufri Fadilaturrahmah Fanzi Akhmarozi Hot Berlian Siregar Julianto Hutasuhut Muharis Muharis Mutawaqil Bilah Tumanggor Nazwa Indah Lestari Novika, Sutri Nur'ain Harahap Nurfadilah Nur’ain Harahap Suhaila Husna Samosir Yohanis Resa Surentu