Jurnal Akuntansi, Perpajakan dan Auditing
Vol. 6 No. 3 (2025): Jurnal Akuntansi, Perpajakan dan Auditing

Pemutakhiran Standar Operasional Prosedur (SOP) Siklus Penerimaan dan Pengeluaran Kas Pada Yayasan Al-Qoyyim Sukoharjo Jawa Tengah

Yuda (Unknown)
Khairunnisa, Hera (Unknown)
Respati, Dwi Kismayanti (Unknown)



Article Info

Publish Date
04 Feb 2026

Abstract

This study aims to provide suggestions for updating the Standard Operating Procedures (SOP) related to the income and expenditure cycle of the Al-Qoyyim Foundation in Sukoharjo. The sample of the research subjects was the Al-Qoyyim Foundation in Sukoharjo, Central Java, which is an institution engaged in social and humanitarian assistance. This study was conducted because the Standard Operating Procedures (SOP) implemented by the Al-Qoyyim Foundation in the form of spreadsheets and Microsoft Word were not equipped with adequate visual representations and had several shortcomings in their implementation, so that a more comprehensive SOP update was needed, namely an SOP with a flowchart. The research method used a qualitative method using the ADDIE model (Analysis, Design, Development, Implementation, and Evaluation) as a design development framework. Research data were obtained through interviews or questionnaires and various documents and other reference sources. Data collection techniques were observation, interviews, and documentation. The results of the study show that the researcher has succeeded in compiling a proposal for updating the SOP for the cash receipt and disbursement cycle for the Al-Qoyyim Sukoharjo Foundation with an SOP format in the form of a flowchart which is expected to increase the efficiency of cash management, reduce the potential for irregularities, and guarantee the credibility of financial reports presented to donors and stakeholders.

Copyrights © 2025






Journal Info

Abbrev

japa

Publisher

Subject

Economics, Econometrics & Finance Education Other

Description

Jurnal Akuntansi, Perpajakan dan Auditing (JAPA) E-ISSN: 2722-9823 is an open-access scientific journal published online through the Open Journal System. This journal is published by by the Faculty of Economics, Universitas Negeri Jakarta, Campus A, Rawamangun Muka, East Jakarta 13220, Telephone ...