Analisis Pencatatan Keuangan Berdasarkan Fund Accounting (Studi Kasus pada SD IT Insan Kamil)

Abstract

SD IT Insan Kamil sebagai entitas nirlaba telah melakukan pencatatan pemasukan dan pengeluaran dana, namun belum menyusun laporan keuangan berdasarkan prinsip fund accounting sehingga informasi keuangan belum tersaji secara komprehensif. Penelitian ini bertujuan menganalisis pencatatan keuangan yang diterapkan, menilai kesesuaiannya dengan prinsip fund accounting, serta merancang laporan keuangan entitas nirlaba pada SD IT Insan Kamil. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus melalui wawancara, observasi, dokumentasi, dan studi literatur yang dianalisis secara deskriptif melalui proses transkripsi, koding, dan triangulasi. Hasil penelitian menunjukkan bahwa pencatatan keuangan telah memisahkan dana berdasarkan sumber dan tujuan penggunaannya, namun belum sepenuhnya memenuhi prinsip fund accounting, sehingga disusun rancangan laporan keuangan entitas nirlaba yang lebih komprehensif. Penerapan fund accounting melalui rancangan laporan keuangan mampu menghasilkan informasi keuangan yang lebih akuntabel, transparan, dan mendukung kebutuhan akreditasi SD IT Insan Kamil.

SD IT Insan Kamil as a non-profit entity has recorded the receipt and expenditure of funds, but has not yet prepared financial reports based on the principles fund accounting so that financial information is not presented comprehensively. This study aims to analyze the financial records applied, assessing their compliance with accounting principles fund accounting, and designing financial reports for non-profit entities at SD IT Insan Kamil. This research used a qualitative method with a case study approach through interviews, observations, documentation, and literature studies that were analyzed descriptively through transcription, coding, and triangulation. The results showed that financial records had separated funds based on their source and intended use, but had not fully met the principles of fund accounting, so that a more comprehensive draft of the financial report of non-profit entities is prepared. Implementation fund accounting through the design of financial reports, it is able to produce financial information that is more accountable, transparent, and supports the accreditation needs of SD IT Insan Kamil.