Transformasi Pencatatan Keuangan untuk Meningkatkan Transparansi Pengelolaan Dana pada Masjid Al Muhajirin

Abstract

Pengelolaan keuangan masjid yang masih dilakukan secara sederhana menyebabkan transparansi pengelolaan dana belum optimal. Kondisi tersebut terjadi di Masjid Al Muhajirin, di mana pencatatan keuangan masih terbatas pada kas masuk dan kas keluar serta penyampaian informasi belum terintegrasi. Penelitian ini bertujuan menganalisis sistem pencatatan yang berjalan, merancang sistem berbasis Google Spreadsheet, dan mengevaluasi potensinya dalam meningkatkan transparansi pengelolaan dana. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus melalui observasi, wawancara, dokumentasi, dan triangulasi. Hasil penelitian menunjukkan bahwa Google Spreadsheet mampu mengintegrasikan pencatatan transaksi, menghasilkan laporan keuangan dan dashboard secara otomatis, serta menyediakan arsip bukti transaksi digital melalui QR Code. Evaluasi menggunakan kerangka PIECES menunjukkan peningkatan pada aspek kinerja, kualitas informasi, efisiensi, pengendalian, dan pelayanan sehingga sistem berpotensi meningkatkan transparansi pengelolaan dana masjid.

The fact that mosque financial management is still carried out in a rudimentary manner has resulted in suboptimal transparency in fund management. This situation is evident at Al Muhajirin Mosque, where financial record-keeping is still limited to cash inflows and outflows, and the reporting of information is not yet integrated. This study aims to analyze the current record-keeping system, design a system based on Google Spreadsheets, and evaluate its potential to improve transparency in fund management. The study employed a qualitative approach using the case study method through observation, interviews, documentation, and triangulation. The results show that Google Spreadsheets can integrate transaction recording, automatically generate financial reports and dashboards, and provide an archive of digital transaction evidence via QR codes. An evaluation using the PIECES framework revealed improvements in performance, information quality, efficiency, control, and service, indicating that the system has the potential to enhance transparency in mosque fund management.