FINANCIAL MANAGEMENT ANALYSIS IN NON-PROFIT ORGANIZATIONS OF MUHAMMADIYAH MERTOYUDAN ORPHANAGE IN MAGELANG REGENCY
Main
Budi Novianingsih*
Risma Wira Bharata
This study aims to determine the process of obtaining funds, management of funds management, implementation of bookkeeping and obstacles encountered related to the implementation that occurred at the Muhammadiyah Mertoyudan Orphanage in Magelang Regency. Methods of data analysis used was qualitative methods. In this study, data were obtained through primary data, namely data sources obtained directly from the original source (not through intermediary media). The data in this study were carried out using the observation method at the Muhammadiyah Mertoyudan Orphanage in Magelang district. From the results of this study, it can be concluded that financial management at the Muhammadiyah Mertoyudan Orphanage in Magelang district is carried out with the staff managing the Budget Execution Document allocating funds that have been provided for the needs of the orphanage for 1 year. In carrying out the financial accounting of the institution, the Muhammadiyah Mertoyudan Orphanage in Magelang uses PSAK 45 concerning non-profit foundations.
Agustin, L. G. R. U. (2019). Akuntabilitas dan Transparansi Pengelolaan Keuangan Panti Asuhan (Studi Pada PSAA Udyana Wiguna Singaraja) Tahun 2016. Jurnal Pendidikan Ekonomi Undiksha, 10(2), 408–417.
Aulia, S. (2020). Pengaruh Sistem Pengendalian Intern Dan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah. Universitas Komputer Indonesia.
Creswell, J. W. (2014). Qualitative, quantitative and mixed methods approaches. Sage.
Dalman. (2013). Keterampilan Menulis. Rajawali Pers.
Fadillah, Z. (2017). Analisis Pengakuan Pendapatan (Studi Kasus pada PT Sulawesi Dana Jaya Makassar). Economics Bosowa, 2(1), 93–102.
Moleong, L. J. (2012). Metodologi penelitian kualitatif. Bandung: Remaja Rosdakarya.
Nazir, M. (2003). Metode Penelitian Cetakan Kelima. Jakarta: Ghalia Indonesia.
Riskiyanti, K. I., Prihantini, N. P. A., Aldi, K. T., & Pratana, N. K. M. A. (2017). Analisis Perolehan dan Pengelolaan Keuangan Pada Organisasi Nirlaba Panti Sosial Asuhan Anak (PSAA) Udyana Wiguna Singaraja. Jurnal Ilmiah Akuntansi Dan Humanika, 7(2).
Sugiyono, D. (2013). Metode penelitian pendidikan pendekatan kuantitatif, kualitatif dan R&D.
Sumarni, R. (2012). Analisis Peranan Pendapatan Asli Daerah Sebagai Sumber Penerimaan Pendapatan Daerah Kabupaten Sleman Propinsi Daerah Istimewa Yogyakarta Tahun 1990–2009. UAJY.
Trianto, M., & Arif, F. (2018). Evaluasi penerapan standar akuntansi keuangan dan standar akuntansi pemerintah dalam pelaporan keuangan badan layanan umum daerah: Studi kasus pada RSUD Bangil Kabupaten Pasuruan. Universitas Islam Negeri Maulana Malik Ibrahim.
