dc.contributor.advisor | UTAMA, SATRIA | |
dc.contributor.author | HAMDA, ZAINUDDIN | |
dc.date.accessioned | 2019-04-10T06:17:41Z | |
dc.date.available | 2019-04-10T06:17:41Z | |
dc.date.issued | 2019-03-12 | |
dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/25941 | |
dc.description | Manajemen keuangan adalah salah satu aspek manajemen yang teramat penting, baik itu dalam lembaga profit maupun non profit. Masjid merupakan salah satu lembaga non profit yang perlu memperaktikan manajemen keuangan yang baik. penelitian ini bertujuan untuk mengetahui bagai mana manajemen keuangan pada masjid dilihat dari struktur ogranisasi dan pemisahan fungsi, perencanaan anggaran, pelaporan keuangan dan evaluasi yang dilakukan secara efektif sesuai dengan PSAK No.45 untuk lebih meningkatkan transparansi pada laporan keuangan pada masjid Jogokariyan Yogyakarta. Metode penelitian yang digunakan penelitian yang digunakan adalah penelitian kualitatif. Pengumpulan data melalui wawancara, observasi dan dokumentasi. Teknis analisis menggunakan triangulasi teknik. Hasil dari penelitian, bahwa masjid jogokariyan dari segi aspek struktur ogranisasi, perencanaan anggaran, pelaporan keuangan dan evaluasi yang dilakukan secara efektif belum sesuai dengan PSAK No.45 karena kurangnya SDM yang berlatar belakang keuangan | en_US |
dc.description.abstract | Financial management is one of management aspects that is very important, both in profitable and non- profitable institutions. Mosque is one of non- profitable institutions that need to implement a good financial management. This research aims at finding out how the financial management in a mosque seen from the structure of the organization and functional division, budget planning, financial report and evaluation conducted effectively in accordance with International Financial Report Standard (IFRS) No. 45 in order to more increase the financial report transparency in Jogokaryan mosque of Yogyakarta. The research method used was qualitative research. The data collection techniques were through interview, observation, and documentation. Meanwhile, the sample collection technique used triangulation technique. The result of the research shows that, from the aspects of the structure of the organization, budget planning, financial report and evaluation, Jogokaryan mosque has implemented them effectively. However, the financial report of the mosque has not been in accordance with IFRS No.45 because the lack of human resources with financial background. | en_US |
dc.publisher | FAKULTAS AGAMA ISLAM UNIVERSITAS MUHAMMADIYAH YOGYAKARTA | en_US |
dc.subject | Mosque Financial Management, Financial Report in Accordance with IFRS No.45 and Transparency | en_US |
dc.title | ANALISIS MANAJEMEN KEUANGAN UNTUK MENINGKATKAN MUTU TRANSPARANSI PEMBIAYAAN OPERASIONAL MASJID | en_US |
dc.title.alternative | Studi Kasus Di Masjid Jogokariyan Yogyakarta | en_US |
dc.type | Thesis
SKR
FAI
058 | en_US |