Penyusunan sistem pelaporan keuangan lembaga amil zakat rumah yatim dhuafa (laz rydha) berbasis web
Subyek : Financial statements - Islamic aspect;Web applications
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2026
Pembimbing 1 : Murtanto
Kata Kunci : LAZ, accounting information system, Sharia financial reporting, PSAK 401, PSAK 409, E-SYARQ.
Status Posting : Published
Status : Lengkap
| No. | Nama File | Hal. | Link |
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| 1. | 2026_TS_MAK_123012404015_Halaman-Judul.pdf | 10 | |
| 2. | 2026_TS_MAK_123012404015_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2026_TS_MAK_123012404015_Surat-Hasil-Similaritas.pdf | ||
| 4. | 2026_TS_MAK_123012404015_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2026_TS_MAK_123012404015_Lembar-Pengesahan.pdf | 5 | |
| 6. | 2026_TS_MAK_123012404015_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2026_TS_MAK_123012404015_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2026_TS_MAK_123012404015_Bab-1.pdf | ||
| 9. | 2026_TS_MAK_123012404015_Bab-2.pdf |
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| 10. | 2026_TS_MAK_123012404015_Bab-3.pdf |
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| 11. | 2026_TS_MAK_123012404015_Bab-4.pdf |
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| 12. | 2026_TS_MAK_123012404015_Bab-5.pdf | ||
| 13. | 2026_TS_MAK_123012404015_Daftar-Pustaka.pdf | ||
| 14. | 2026_TS_MAK_123012404015_Lampiran.pdf | 18 |
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L Lembaga amil zakat (laz) memiliki kewajiban menyajikan laporan keuangan yang akurat, transparan, dan akuntabel sesuai standar akuntansi syariah. namun, laz rumah yatim dhuafa (laz rydha) masih menghadapi kendala pencatatan yang bersifat manual/offline dan belum terintegrasi, sehingga berisiko menimbulkan keterlambatan penyajian laporan, kesalahan pencatatan, serta kesulitan dalam proses audit. proyek ini bertujuan menyusun (1) buku pedoman kodifikasi dan akuntansi sebagai standar pencatatan transaksi, (2) buku panduan sistem (manual book) sebagai panduan operasional, serta (3) membangun sistem pelaporan keuangan berbasis web e-syarq yang selaras dengan psak 401 dan psak 409. metode pelaksanaan menggunakan pendekatan kualitatif terapan melalui entry meeting, wawancara, fgd, observasi, serta telaah dokumen dan standar terkait, kemudian sistem dikembangkan dengan tahapan sdlc dan diimplementasikan disertai sosialisasi serta monitoring. hasil proyek menunjukkan e-syarq mampu mengintegrasikan proses penghimpunan, pengelolaan, dan penyaluran dana zakat, infak, sedekah, serta dana sosial keagamaan lainnya dalam satu platform terstruktur. sistem mendukung penelusuran data (audit trail), mempercepat penyusunan laporan keuangan, meningkatkan keteraturan alur pencatatan, mengurangi risiko kesalahan pencatatan manual, serta memperkuat transparansi dan akuntabilitas keuangan laz rydha. pengembangan lanjutan direkomendasikan pada integrasi perbankan/pembayaran digital, dashboard analitik, dan program pelatihan berkelanjutan bagi pengguna.kata kunci: laz, sistem informasi akuntansi, pelaporan keuangan syariah, psak 401, psak 409, e-syarq.
Z Zakat collecting organizations (lembaga amil zakat/laz) have an obligation to present financial statements that are accurate, transparent, and accountable in accordance with sharia accounting standards. however, laz rumah yatim dhuafa (laz rydha) still faces constraints due to manual/offline and non-integrated recording practices, which may lead to delays in financial reporting, recording errors, and challenges during audit processes. this project aims to develop (1) a codification and accounting handbook as a standardized reference for transaction recording, (2) a system user guide (manual book) as an operational guideline, and (3) a web-based financial reporting system, e-syarq, aligned with psak 401 and psak 409. the project employed an applied qualitative approach through entry meetings, interviews, focus group discussions (fgds), observations, and document and standards review. the system was then developed using sdlc stages and implemented with socialization/training and monitoring. the results indicate that e-syarq is able to integrate the collection, management, and distribution of zakat, infaq, sadaqah, and other islamic social funds within a structured platform. the system supports data traceability (audit trail), accelerates the preparation of financial statements, improves the orderliness of the recording workflow, reduces the risk of manual recording errors, and strengthens financial transparency and accountability at laz rydha. further development is recommended, particularly for bank/payment integration, analytical dashboards, and continuous user training.keywords: laz, accounting information system, sharia financial reporting, psak 401, psak 409, e-syarq