Perancangan Standar Operasional Prosedur (SOP) atas Penerimaan dan Pengeluaran Kas serta Pengelolaan Aset Wakaf pada Masjid Ni'matul Ittihad Jakarta Selatan

Putri Mariyah (State University of Jakarta)
Hafifah Nasution (State University of Jakarta)
Petrolis Nusa Perdana (State University of Jakarta)

Edupreneurship; Jurnal Pendidikan Ekonomi
Vol. 2 No. 2 (2026): JULI-DESEMBER

This study aims to design Standard Operating Procedures (SOP) for cash receipts and disbursements as well as waqf asset management at Ni’matul Ittihad Mosque, South Jakarta, where these processes have been carried out in a simple manner and lack formal written guidelines. The research method adopts the ADDIE model, limited to the Analysis, Design, and Development stages. The analysis stage was conducted by identifying needs and actual conditions based on observations and interviews with mosque administrators. The design stage involved developing the structure and scope of the SOP based on existing documents and practices within the mosque, as well as incorporating essential SOP components. The development stage resulted in a draft SOP that is systematically organized and supported by workflow visualization in the form of flowcharts using the web-based application draw.io. The findings indicate that the proposed SOP has the potential to serve as a guideline to improve administrative order, clarify workflow processes, and support transparency and accountability in managing cash and waqf assets in the future.