Skip to main content
Articles

Peningkatan Literasi Keuangan dan Transparansi Pengelolaan Keuangan Yayasan Pendidikan melalui Pelatihan ISAK 35, Penyusunan RAPBM, dan Digitalisasi Administrasi di Kabupaten Ciamis

  • 1*,2,3,4,5 Jenderal Soedirman University

* Corresponding Author: Ardhan Murtezza Muttahari

Open Access
Published
Pages
710–715

Issue

Vol. 6 No. 3 (2026)

AJAD : Jurnal Pengabdian kepada Masyarakat
DECEMBER 2026

Abstract

Financial management in educational foundations requires transparent, accountable governance aligned with Financial Accounting Standards, specifically ISAK 35. However, many foundations face challenges in preparing financial statements, budgeting, and utilizing digital technology. This community service activity aimed to enhance the financial literacy of educational foundation administrators in Ciamis Regency and surrounding areas through training on ISAK 35, Madrasah Revenue and Expenditure Budget Plan (RAPBM) formulation, and transaction recording digitalization using Google Forms and Microsoft Excel. The three-hour online activity employed presentations, interactive discussions, and software demonstrations. A Likert-scale evaluation completed by 18 participants yielded an overall mean score of 4.25 and an 85.00% satisfaction index, classified as Excellent. Participants responded positively to both the training content and delivery methods. This program strengthens financial literacy and builds baseline readiness among educational foundations to achieve transparent, accountable, and sustainable financial governance.

Keywords

How to Cite

Muttahari, A. M., Alfarisi, A. A., Setyawan, A. B., Fitria, T. H., & Pranoto, S. (2026). Peningkatan Literasi Keuangan dan Transparansi Pengelolaan Keuangan Yayasan Pendidikan melalui Pelatihan ISAK 35, Penyusunan RAPBM, dan Digitalisasi Administrasi di Kabupaten Ciamis. AJAD : Jurnal Pengabdian Kepada Masyarakat, 6(3), 710–715. https://doi.org/10.59431/ajad.v6i3.987

References

  • Ariyanto, D., & Hidayat, R. (2023). Implementasi ISAK 35 pada penyusunan laporan keuangan entitas berorientasi nonlaba. Jurnal Akuntansi Multiparadigma, 14(2), 215–229.
  • Fitriani, N., & Prasetyo, A. (2022). Penerapan digitalisasi administrasi keuangan berbasis Microsoft Excel pada organisasi nirlaba. Jurnal Pengabdian kepada Masyarakat Indonesia, 3(4), 245–253.
  • Ikatan Akuntan Indonesia. (2018). Interpretasi Standar Akuntansi Keuangan (ISAK) 35: Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba. Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia.
  • Ikatan Akuntan Indonesia. (2024). Standar Akuntansi Keuangan (SAK) Indonesia. Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia.
  • Kementerian Agama Republik Indonesia. (2023). Petunjuk Teknis Pengelolaan Dana Bantuan Operasional Sekolah pada Madrasah. Direktorat Jenderal Pendidikan Islam.
  • Kusuma, R., & Wulandari, S. (2024). Peningkatan literasi keuangan pengurus yayasan melalui pelatihan penyusunan laporan keuangan berdasarkan ISAK 35. Jurnal Abdimas Indonesia, 5(1), 55–64.
  • Laudon, K. C., & Laudon, J. P. (2022). Management Information Systems: Managing the Digital Firm (17th ed.). Pearson.
  • Romney, M. B., & Steinbart, P. J. (2021). Accounting Information Systems (15th ed.). Pearson.
  • Sari, D., & Nugroho, A. (2023). Optimalisasi penyusunan RAPBM untuk meningkatkan akuntabilitas pengelolaan keuangan madrasah. Jurnal Pendidikan dan Manajemen Pendidikan, 8(1), 30–40.
  • Undang-Undang Republik Indonesia Nomor 16 Tahun 2001 tentang Yayasan. Lembaran Negara Republik Indonesia Tahun 2001 Nomor 112.
  • Undang-Undang Republik Indonesia Nomor 28 Tahun 2004 tentang Perubahan atas Undang-Undang Nomor 16 Tahun 2001 tentang Yayasan. Lembaran Negara Republik Indonesia Tahun 2004 Nomor 115.
  • Wijayanti, E., & Kurniawan, B. (2024). Pemanfaatan Google Forms dan Microsoft Excel sebagai media digitalisasi administrasi keuangan organisasi pendidikan. Jurnal Teknologi Informasi dan Pengabdian Masyarakat, 2(2), 85–96.

Author Biographies

  • Ardhan Murtezza Muttahari, Jenderal Soedirman University

    Program Pendidikan Profesi Akuntan (PPAk), Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Kabupaten Banyumas, Provinsi Jawa Tengah, Indonesia.

  • Ardhi Aristo Alfarisi, Jenderal Soedirman University

    Program Pendidikan Profesi Akuntan (PPAk), Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Kabupaten Banyumas, Provinsi Jawa Tengah, Indonesia.

  • Anton B Setyawan, Jenderal Soedirman University

    Program Pendidikan Profesi Akuntan (PPAk), Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Kabupaten Banyumas, Provinsi Jawa Tengah, Indonesia.

  • Tasya Hana Fitria, Jenderal Soedirman University

    Program Pendidikan Profesi Akuntan (PPAk), Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Kabupaten Banyumas, Provinsi Jawa Tengah, Indonesia.

  • Sugeng Pranoto, Jenderal Soedirman University

    Program Pendidikan Profesi Akuntan (PPAk), Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Kabupaten Banyumas, Provinsi Jawa Tengah, Indonesia.

License

Copyright (c) 2026 Ardhan Murtezza Muttahari, Ardhi Aristo Alfarisi, Anton B Setyawan, Tasya Hana Fitria, Sugeng Pranoto

This is an open-access journal. All articles are distributed under the terms of the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

Under this license, you are free to:

  • Share: Copy and redistribute the material in any medium or format.
  • Adapt: Remix, transform, and build upon the material for any purpose, even commercially.

Attribution Requirements:
You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.

Copyright and Retention:
Authors retain copyright without restrictions and grant this journal the right of first publication under an open-access model. The journal retains non-exclusive publishing rights for archiving, indexing, and scholarly dissemination.

Usage Statistics

Similar Articles

start an advanced similarity search