Analisis Sistem Informasi Akuntansi Keuangan Masjid Jamik Kabupaten Sumenep

Zulfatul Afifah; Nurul Fauziyyah

doi:10.25273/inventory.v6i2.14255

Analisis Sistem Informasi Akuntansi Keuangan Masjid Jamik Kabupaten Sumenep

Zulfatul Afifah, Nurul Fauziyyah

Abstract

This study aims to analyze the accounting information system of the Jamik Mosque in Sumenep in 2018–2020. The study is qualitative research which is analyzed in a narrative manner with a qualitative descriptive approach. Data collection techniques were obtained by means of interviews, observations, documentation, and literature at the Jamik Mosque, Sumenep Regency. The data obtained are primary data through direct interviews with the mosque treasurer and the head of the mosque takmir regarding the mosque's financial data and secondary data obtained from library sources and scientific books that describe the problems that occur at Jamik Sumenep mosque. The results of this study indicate that in the arrangement of financial accounting, the financial statements prepared are only operational reports, namely cash in and cash out. In terms of accountability, Sumenep Jamik Mosque performs vertical and horizontal accountability. The conclusion of this study is that the management of the Jamik Sumenep Mosque's financial statements is not in accordance yet with ISAC 35 because it is only an operational report. On the other hand, the accountability of the Jamik Sumenep mosque is quite good.

Keywords

Accounting Information Systems, Mosque Accounting, Public Sector Accounting, Non-profit Accounting

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