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Mendalami Pengelolaan Keuangan Yayasan Lembaga Pendidikan Sebagai Entitas Berorientasi Nonlaba Alfi Suhariyani; Arisona Ahmad
Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 1 (2023): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v3i1.4016

Abstract

The main discussion in this study relates to how the financial management of non-profit-oriented entities in educational institution foundations in Jember Regency. Based on these main issues, this study aims to provide an overview and explanation related to the financial management of non-profit-oriented entities in educational institution foundations in the Jember Regency. This study uses a qualitative method with a phenomenological study approach. The research instrument in this study came from an in-depth interview process with two informants from the Al-Amien Islamic education foundation and the Nurul Islam Educational, da'wah, and social foundation. The results of this study indicate that financial planning and implementation are in accordance with stewardship theory, while the evaluation stage is not in accordance with stewardship theory. In terms of financial reporting techniques, the two foundations still use simple reporting techniques on a cash basis, so they have not implemented ISAK 35.
Training and Assistance in the Preparation of Financial Reports for Village Enterprises in Rowotamtu Village Using Microsoft Excel: Pelatihan Dan Pendampingan Penyusunan Laporan Keuangan Badan Usaha Milik Desa Di Desa Rowotamtu Dengan Menggunakan Aplikasi Excel Dafillah Vike Eryana; Dwi Fera Istiqomah; Siti Aisyah; Olivia Anandyta; Nurgapita Puspaningrum; Arisona Ahmad
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol. 9 No. 3 (2025): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : DPD Jatim Perkumpulan Dosen Indonesia Semesta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Makmur Sejahtera Enterprises in Rowotamtu Village, Rambipuji Subdistrict, Jember Regency, is one of the initiatives aimed at empowering the village economy through the utilization of Village Funds. However, the continued use of manual financial management has become a major obstacle to achieving transparent and accountable governance. This training and mentoring program was created to improve the skills of BUMDes managers in generating digital financial reports with Microsoft Excel. A participatory and practical approach was employed, involving stages of problem identification, hands-on practice, and evaluation. The results showed that the use of Excel significantly improved the accuracy, efficiency, and organization of financial records. Additionally, participants demonstrated an increased understanding of regulations and reporting systems. This activity proves that simple digitalization can serve as a practical solution to support transparency in village financial management. Long-term success, however, depends on the commitment and consistency of the managers in sustainably implementing the system.