PELATIHAN LAPORAN KEUANGAN BERBASIS RUMAH IBADAH PADA DISTRIK SALAWATI KABUPATEN SORONG

Authors

  • Munzir Munzir Akuntansi, Universitas Pendidikan Muhammadiyah Sorong
  • Yoga Andriyan Ilmu Pemerintahan, Universitas Pendidikan Muhammadiyah Sorong
  • Felda Ramadani Akuntansi, Universitas Pendidikan Muhammadiyah Sorong
  • Rosa Jumiati Syafruddin Akuntansi, Universitas Pendidikan Muhammadiyah Sorong
  • Elia Fakdawer Akuntansi, Universitas Pendidikan Muhammadiyah Sorong
  • Ristan Jonmer Tumana Akuntansi, Universitas Pendidikan Muhammadiyah Sorong

DOI:

https://doi.org/10.31764/jmm.v7i5.17139

Keywords:

House of Worship, Financial Statements.

Abstract

Abstrak: Stakeholder dan masyarakat memerlukan informasi mengenai suatu entitas atau organisasi publik untuk mengetahui bagaimana pengelola melaksanakan tugasnya menuju tujuan organisasi. Aspek Keterlibatan pada unsur keagamaan menimbulkan pertanyaan kesesuaian akuntansi dengan ajaran agama dan aturannya. Salah satu yang menyebabkan kurangnya kesadaran akan pentingnya akuntansi dalam pengelolaan keuangan tempat ibadah adalah adanya anggapan bahwa akuntansi merupakan produk ilmu pengetahuan manusia yang tidak ada dalam cakupan ajaran agama. Tujuan pengabdian adalah untuk meningkatkan hard skill atau pengetahuan mitra mengenai penyusunan laporan keuangan dengan standar ISAK 35. Forum Kerukunan Umat Beragama (FKUB) Kabupaten Sorong merupakan mitra dalam pengabdian, jumlah peserta yang terlibat yakni 5 orang perwakilan rumah ibadah yang berada di Distrik Salawati Kabupaten Sorong. Metode pengabdian yaitu pelaksanaan pre-test, pemaparan secara teoritis, praktek langsung (metode role play) dan pelaksanaan post-test. Adapun hasil pengabdian yakni adanya peningkatan pengetahuan mitra dan masyarakat mitra dengan persentase sebelum pelatihan sebesar 44,67% menjadi 85,33% setelah dilaksanakannya pelatihan atau pendampingan.

Abstract: Stakeholders and the public need information about an entity or public organization to find out how managers carry out their duties towards organizational goals. The aspect of involvement in religious elements raises questions about the suitability of accounting with religious teachings and rules. One of the causes of the lack of awareness of the importance of accounting in the financial management of places of worship is the assumption that accounting is a product of human knowledge that is not within the scope of religious teachings. The purpose of the service is to increase the partner's hard skills or knowledge regarding the preparation of financial reports with the ISAK standard 35. The Sorong Regency Religious Harmony Forum (FKUB) is a partner in the service, the number of participants involved is 5 representatives of houses of worship in the Salawati District, Sorong Regency. The service method is carrying out a pre-test, theoretical presentation, direct practice (role play method) and carrying out a post-test. As for the results of the service, namely an increase in the knowledge of partners and partner communities with a pre-training percentage of 44.67% to 85.33% after training or mentoring.

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Published

2023-09-23

Issue

Vol. 7 No. 5 (2023): Oktober

Section

Articles

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