KELOMPOK 4

- Indira Milania F 20170420129

- Tiara Octarina 20170420212
- Inggit Amelia W 20170420216
- Idham Katon W 20170420237
- Lisdi Valentin P 20170420296
- Naufal Ibrahim 20150420287
MASJID SEBAGAI
TEMPAT IBADAH

Masjid harus memberi nuansa

kekhusukan disamping kesucian
dan kebersihan lingkungan
merupakan sesuatu yang mutlak
harus diupayakan
MASJID SEBAGAI
PUSAT PEMBINAAN
UMAT

Setiap kegiatan yang dilakukan

oleh masjid harus berimplikasi
kemanfaatan dalam kehidupan
masyarakat
 TAKMIR MASJID

ORGANISASI
PENGELOLA MASJID MEMBERIKAN
PELAYANAN

KEGIATAN LAIN YANG

BERSIFAT SOSIAL MENYELENGGARAKAN
AKTIVITAS YANG
DIBUTUHKAN MAUPUN
YANG TELAH MENJADI
RITUAL.
KEGIATAN YANG DILAKUKAN

IDARAH

IMAROH

RI’AYAH
 PENGELOLAAN MASJID
Mengelola sumber daya yang dimiliki dan
sumber daya yang diperoleh dari
masyarakat ecara sukarela dan ikhlas

IMPLEMENTASI PERTANGGUNG MANAJEMEN

AKUNTANSI JAWABAN PENGELOLAAN
Right to know, INFORMASI Menjalankan fungsi
right to be Akuntabilitas dan dan pelayanan masjid
informed, dan right Transparansi sesuai dengan
to be heard/to be pengelolaan keuangan rencana tujuan
listened too
SUMBER DANA

1 Donasi

2 Kotak sumbangan keliling (zakat)

3 Infaq

4 Shodaqoh / yang lainnya dari

masyarakat
STANDAR PENYUSUNAN LAPORAN KEUANGAN
MASJID

PSAK 45
Mengatur tentang pelaporan keuangan organisasi
nirlaba

PSAK 109
Mengatur tentang akuntansi zakat, infak, dan
sodaqoh
Pelaporan Keuangan Masjid Saat Ini
1 Bendahara Umum
2 Bendahara Penerimaan
3 Bendahara Pengeluaran
 Keunggulan cash basis

Digunakan untuk pencatatan pengakuan pendapatan, belanja, 01

dan pembiayaan

Beban/biaya belum diakui sampai adanya pembayaran 02

secara kas

Pendapatan diakui pada saat diterimanya kas 03

Penerimaan kas biasanya diakui sebagai pendapatan 04

Keunggulan cash basis

Laporan keuangan yang disajikan memperlihatkan posisi 05

keuangan yang ada pada saat itu

Tidak perlunya suatu perusahaan untuk membuat cadangan 06

kas yang belum tertagih

03

04
 Kelemahan cash basis

Akan dapat menurunkan perhitungan

pendapatan bank, karena adanya
pengakuan pendapatan sampai
diterimanya kas

Adanya penghapusan piutang secara

langsung

Biasanya dipakai oleh perusahaan

yang usahanya relative kecil
 Kelemahan cash basis

Setiap pengeluaran diakui sebagai

beban

Sulit dalam melakukan transaksi yang

tertunda pembayarannya, karena
pencatatan diakui pada saat kas
masuk atau keluar

Sulit bagi manajemen untuk

menentukan suatu kebijakan
kedepannya karena selalu berpatokan
pada kas
PELAPORAN KEUANGAN MASJID
MENURUT STANDAR AKUNTANSI
KEUANGAN
(PSAK 109 DAN PSAK 45)

Laporan Keuangan Masjid

saat ini masih berbentuk
Laporan Sederhana

Saldo Bulan Lalu XXX

Rincian Pemasukan XXX
Rincian Pengeluaran - XXX -
Surplus (Defisit) XXX +
Saldo Aktual XXX
PSAK 45
 PSAK 109
1 NERACA
2 LAPORAN PERUBAHAN DANA
3 LAPORAN ARUS KAS
4 LAPORAN ASET KELOLAN
5 CATATAN ATAS LAPORAN KEUANGAN
 PSAK 109
memungkinkan diterapkan dalam akuntansi masjid karena :

Akun-akun yang tersedia dalam

PSAK 109 hampir sama dengan
Laporan Keuangan Sederhana
Masjid

PSAK 109 cenderung lebih

mudah dipahami karena tidak
perlu memodifikasi akun-akun
yang tersedia
Macam-macam Dana Infak
Dalam PSAK 109

INFAK INFAK
MUTLAQOH MUQQAYADAH
 Pelaporan Keuangan

Laporan Laporan
Posisi Laporan Laporan
Aktivitas Perubahan CALK
Keua- Arus Kas
Aset Kelolaan
ngan
LAPORAN
POSISI
KEUANGAN
Tujuan secara umum :
Menyajikan informasi mengenai
1. Aset
2. Liabilitas
3. aset neto
a) Jenis Dana
b) Pembatasan pemberi sumber dana
LAPORAN
AKTIVITAS

Tujuan utama menurut PSAK Nomor

45:
Menyajikan informasi mengenai pengaruh transaksi dan
peristiwa lain yang mengubah jumlah dan sifat aset neto,
hubungan antar transaksi dan peristiwa lain, dan bagaimana
penggunaan sumber daya dalam pelaksanaan berbagai
program atau jasa.
LAPORAN
PERUBAHAN ASET
KELOLAAN
Tujuan Utama:

Untuk menyajikan informasi mengenai Perubahan aset

kelolaan baik yang bersifat lancer ataupun tidak lancer.
LAPORAN
ARUS KAS

Tujuan utama menurut PSAK Nomor

45:
Menyajikan informasi mengenai penerimaan dan pengeluaran
kas dalam satu periode.
CATATAN
ATAS LAPORAN KEUANGAN
Berdasar menurut PSAK Nomor 45:

Memuat informasi mengenai kebijakan akuntansi yang

digunakan dalam penyusunan laporan keuangan.
Thank you
 Infographic Style

Name Here Name Here

Get a modern Get a modern
PowerPoint PowerPoint
Presentation that is Presentation that is
beautifully designed. beautifully designed.
You can simply You can simply
impress your impress your
audience and add a audience and add a
unique zing and unique zing and
appeal to your appeal to your
Presentations. Presentations.

CHIEF CHEF CHIEF CHEF

2015 EASY TO CHANGE COLORS, PHOTOS.
You can simply impress your audience and add a
unique zing and appeal to your Presentations.
TIMELINE
EASY TO CHANGE COLORS, PHOTOS. 2016 INFOGRAPHIC
You can simply impress your audience and add a
unique zing and appeal to your Presentations.

2017 EASY TO CHANGE COLORS, PHOTOS.

You can simply impress your audience and add a
unique zing and appeal to your Presentations.

EASY TO CHANGE COLORS, PHOTOS.

You can simply impress your audience and add a
2018
unique zing and appeal to your Presentations.

2019 EASY TO CHANGE COLORS, PHOTOS.

You can simply impress your audience and add a
unique zing and appeal to your Presentations. SINCE 2015
 WESOME
A RESTAURANT
Get a modern PowerPoint Presentation that is beautifully
designed. Easy to change colors, photos and Text. You can
simply impress your audience and add a unique zing and appeal
to your Presentations.

FOOD NAME FOOD NAME FOOD NAME

 LOREM IPSUM
DOLOR SIT AMET

Food Portfolio Presentation

LOREM IPSUM DOLOR SIT AMET,
CU USU AGAM INTEGRE IMPEDIT.

You can simply impress your audience ALLPPT Layout Clean Text
and add a unique zing and appeal to Slide for your Presentation
your Presentations.

AWESOME
SLIDE
Infographic Style
Modern PowerPoint Presentation

NO.1 Presentation
Get a modern PowerPoint Presentation that is beautifully designed. You can simply
impress your audience and add a unique zing and appeal to your Presentations.
Easy to change colors, photos and Text.

Easy to change Easy to change Easy to change Easy to change

colors, photos colors, photos colors, photos colors, photos
and Text. and Text. and Text. and Text.

Get a modern PowerPoint Presentation that is beautifully designed.

Easy to change colors, photos and Text. You can simply impress your
audience and add a unique zing and appeal to your Presentations. Get a
modern PowerPoint Presentation that is beautifully designed. You can
simply impress your audience and add a unique zing and appeal to your
Presentations.
 Infographic Style

Content Here Content Here

I hope and I believe that this Template will
your Time, Money and Reputation. Get a
modern PowerPoint Presentation that is
beautifully designed. Easy to change colors,
photos and Text.
I hope and I believe that this Template will
your Time, Money and Reputation. Get a
modern PowerPoint Presentation that is
beautifully designed. Easy to change colors,
photos and Text.
 25%
Content Here
You can simply impress your audience and add a unique
Content Here
zing and appeal to your Presentations.

28%
Content Here
Content Here You can simply impress your audience and add a unique
zing and appeal to your Presentations.

36%
Content Here
Content Here You can simply impress your audience and add a unique
zing and appeal to your Presentations.
 Infographic Style

Add Text Add Text Add Text Add Text

Simple Simple Simple Simple
PowerPoint PowerPoint PowerPoint PowerPoint
Presentation Presentation Presentation Presentation
02 03 04 05

Add Text Add Text

Simple Simple
PowerPoint PowerPoint
Presentation Presentation
01
Add Text 06
 DINNER SPECIAL

Contents Title Contents Title

Get a modern PowerPoint Get a modern PowerPoint
Presentation that is Presentation that is
beautifully designed. Contents Title beautifully designed.
Get a modern PowerPoint Presentation
that is beautifully designed.
 Infographic Style
Your Text Here
Get a modern PowerPoint
Presentation that is beautifully
designed. Easy to change
colors, photos and Text.
Your Text Here
Get a modern PowerPoint Presentation
that is beautifully designed. Easy to
change colors, photos and Text.
Your Text Here
Get a modern PowerPoint Presentation
that is beautifully designed. Easy to
change colors, photos and Text.
Your Text Here
Get a modern PowerPoint
Presentation that is beautifully
designed. Easy to change
colors, photos and Text.
Your Text Here
Get a modern PowerPoint Presentation
that is beautifully designed. Easy to
change colors, photos and Text.
Your Text Here
Get a modern PowerPoint Presentation
that is beautifully designed. Easy to
change colors, photos and Text.
AWESOME
P R E S E N TAT I O N

Content Here

1 You can simply impress your audience and add

a unique zing and appeal to your Presentations.

Content Here

2 You can simply impress your audience and add

a unique zing and appeal to your Presentations.

Content Here

3 You can simply impress your audience and add

a unique zing and appeal to your Presentations.

Content Here

4 You can simply impress your audience and add

a unique zing and appeal to your Presentations.
 AWESOME
P R E S E N TAT I O N
RESTAURANT
E A S Y TO CHA NG E CO L O RS , P HO TO S .

DINNER
SPECIAL
ALLPPT Layout
$35 Easy to change colors, photos.

Clean Text Slide

for your Get a modern PowerPoint
Presentation $50 Presentation that is beautifully
designed.

You can simply impress your

audience and add a unique zing
$65 and appeal to your
Presentations.
Infographic Style

Your Text Here

You can simply impress your audience and add
a unique zing and appeal to your Presentations.
Easy to change colors, photos and Text.

Your Text Here

You can simply impress your audience and add
a unique zing and appeal to your Presentations.
Easy to change colors, photos and Text.
 Infographic Style

Your Text Here Your Text Here Your Text Here Your Text Here

Your Text Here Text Here Text Here Text Here Text Here

Your Text Here Content Content Content Content

Your Text Here Text Here Text Here Text Here Text Here

Your Text Here Content Content Content Content

Your Text Here Text Here Text Here Text Here Text Here

Your Text Here Content Content Content Content

Your Text Here Text Here Text Here Text Here Text Here
 R E S T A U R A N T

Awesome Presentation
GRAND OPENING
You can simply impress your audience and add a unique zing and appeal to your Presentations. Easy to change colors, photos and Text. Get a
modern PowerPoint Presentation that is beautifully designed. I hope and I believe that this Template will your Time, Money and Reputation. You can
simply impress your audience and add a unique zing and appeal to your Presentations.
 Infographic Style
Your Text Here Your Text Here
Get a modern PowerPoint Get a modern PowerPoint
Presentation that is beautifully Presentation that is beautifully
designed. designed.

Your Text Here Your Text Here

You can simply impress your You can simply impress your
audience and add a unique zing. audience and add a unique zing.

Your Text Here Your Text Here

Get a modern PowerPoint Get a modern PowerPoint
Presentation that is beautifully Presentation that is beautifully
designed. designed.
 Infographic Style
80% 40% Contents Here
Get a modern PowerPoint Presentation that is beautifully designed. Easy
to change colors, photos and Text. You can simply impress your audience
and add a unique zing and appeal to your Presentations.

Content Here
You can simply impress your audience and add a unique zing and appeal to
your Presentations.

Content Here
You can simply impress your audience and add a unique zing and appeal to
your Presentations.

Content Here
You can simply impress your audience and add a unique zing and
appeal to your Presentations.

Content Here
You can simply impress your audience and add a unique zing and
appeal to your Presentations.
 A W E S O M E
P R E S E N T A T I O N

COURSE MENU A COURSE MENU B COURSE MENU C COURSE MENU D

Content Here Content Here Content Here Content Here
Easy to change colors, Easy to change colors, Easy to change colors, Easy to change colors,
photos and Text. photos and Text. photos and Text. photos and Text.
 Infographic Style
A 48% Get a modern PowerPoint Presentation that is
beautifully designed.

A
B 22% Get a modern PowerPoint Presentation that is
beautifully designed.

C C 34% Get a modern PowerPoint Presentation that is

beautifully designed.
B
D
D 16% Get a modern PowerPoint Presentation that is
beautifully designed.

Content Here Content Here Content Here

Awesome Presentation

E A S Y TO CHA NG E CO L O RS , P HO TO S .

We Create Quality
Professional PPT Presentation

Your Text Here
I hope and I believe that this
Template will your Time,
Money and Reputation. Get a
modern PowerPoint
Presentation that is beautifully
designed.
Infographic Style
Your Text Here
I hope and I believe that this
Template will your Time,
Money and Reputation. Get a
modern PowerPoint
Presentation that is beautifully
designed.
Your Text Here
I hope and I believe that this
Template will your Time,
Money and Reputation. Get a
Your Text Here modern PowerPoint
Presentation that is beautifully
I hope and I believe that this
designed.
Template will your Time,
Money and Reputation. Get a
modern PowerPoint
Presentation that is beautifully
designed.
 Infographic Style
1 You can simply impress your audience and add a unique zing and appeal to your Reports and Presentations
with our Templates. Get a modern PowerPoint Presentation that is beautifully designed. A Contents
2 You can simply impress your audience and add a unique zing and appeal to your Reports and Presentations
with our Templates. Get a modern PowerPoint Presentation that is beautifully designed. B Contents
3 You can simply impress your audience and add a unique zing and appeal to your Reports and Presentations
with our Templates. Get a modern PowerPoint Presentation that is beautifully designed. C Contents
4 You can simply impress your audience and add a unique zing and appeal to your Reports and Presentations
with our Templates. Get a modern PowerPoint Presentation that is beautifully designed. D Contents
5 You can simply impress your audience and add a unique zing and appeal to your Reports and Presentations
with our Templates. Get a modern PowerPoint Presentation that is beautifully designed. E Contents
 You can simply impress your audience and add a
unique zing and appeal to your Presentations.
Get a modern PowerPoint Presentation that is
beautifully designed. I hope and I believe that this
Template will your Time, Money and Reputation.
Easy to change colors, photos and Text
ALLPPT Layout
Clean Text Slide for
your Presentation
Food Portfolio Presentation

We Create
Professional Presentation
Get a modern PowerPoint Presentation that is beautifully
designed. Easy to change colors, photos and Text. You can simply
impress your audience and add a unique zing and appeal to your
Presentations. Get a modern PowerPoint Presentation that is
beautifully designed. You can simply impress your audience and
add a unique zing and appeal to your Presentations.
 Infographic Style
Your Text Here
You can simply impress your audience
and add a unique zing and appeal to
your Presentations.
01
Your Text Here
You can simply impress your audience
and add a unique zing and appeal to
02 your Presentations.
Your Text Here
You can simply impress your audience
and add a unique zing and appeal to
your Presentations.
Your Text Here
03 You can simply impress your audience
and add a unique zing and appeal to
your Presentations.
Your Text Here
You can simply impress your audience
and add a unique zing and appeal to
04
your Presentations.
05
We Create Professional
Presentation Designed

We Create
Quality
I hope and I believe that this Template will your Time, Money and Reputation. Professional
Easy to change colors, photos and Text. You can simply impress your audience
and add a unique zing and appeal to your Presentations. I hope and I believe PPT
that this Template will your Time, Money and Reputation. Get a modern
PowerPoint Presentation that is beautifully designed. Presentation
 Infographic Style
Table Presentation
Designed
Text Here Text Here Text Here Get a modern PowerPoint Presentation
that is beautifully designed.
Content Content Content
I hope and I believe that this Template will
your Time, Money and Reputation. Easy to
Table Table Table change colors, photos and Text. You can
Infographic Infographic Infographic simply impress your audience and add a
unique zing and appeal to your
You can simply You can simply You can simply Presentations. I hope and I believe that
impress your impress your impress your this Template will your Time, Money and
audience and add a audience and add a audience and add a Reputation. Get a modern PowerPoint
unique zing and unique zing and unique zing and Presentation that is beautifully designed.
appeal to your appeal to your appeal to your
Presentations. Presentations. Presentations.

$1,000 $1,200 $900

Modern PowerPoint
 Infographic Style

Add Text Add Text Add Text

Get a modern Get a modern Get a modern
PowerPoint PowerPoint PowerPoint
Presentation that is Presentation that is Presentation that is
beautifully designed. beautifully designed. beautifully designed.

Add Text Add Text Add Text Add Text Add Text Add Text

Add Text Add Text Add Text

Get a modern Get a modern Get a modern
PowerPoint PowerPoint PowerPoint
Presentation that is Presentation that is Presentation that is
beautifully designed. beautifully designed. beautifully designed.
 Infographic Style
Content Here

Awesome You can simply impress your audience and

add a unique zing and appeal to your
Presentations.
Presentation
Content Here
You can simply impress your audience and
add a unique zing and appeal to your
Presentations.

Content Here
You can simply impress your audience and
add a unique zing and appeal to your
Presentations.
 Infographic Style

38% 67%

42% 54% 75%

Your Text Here Your Text Here
You can simply impress You can simply impress
your audience and add your audience and add
a unique zing and a unique zing and
appeal to your appeal to your
Your Text Here Your Text Here Your Text Here
Presentations. Presentations.
You can simply impress You can simply impress You can simply impress
your audience and add your audience and add your audience and add
a unique zing and a unique zing and a unique zing and
appeal to your appeal to your appeal to your
Presentations. Presentations. Presentations.
AW E S O M E
PRESENTATION
R E S TA U R A N T

We Create Quality ALLPPT Portfolio Designed

Professional PPT Layout You can simply impress your audience and add a unique zing and
Presentation Clean Text appeal to your Presentations. I hope and I believe that this Template
will your Time, Money and Reputation. Get a modern PowerPoint
Slide for your Presentation that is beautifully designed.
Presentation
Get a modern PowerPoint Presentation that is beautifully designed.
 Infographic Style
Your Text Here
You can simply impress your audience and add a unique zing 01
and appeal to your Presentations.

Your Text Here

You can simply impress your audience and add a unique zing 02
and appeal to your Presentations.

Your Text Here

You can simply impress your audience and add a unique zing 03
and appeal to your Presentations.

Your Text Here

You can simply impress your audience and add a unique zing 04
and appeal to your Presentations.
 Easy to change colors.
Get a modern PowerPoint Presentation
that is beautifully designed. Easy to
change colors, photos and Text. You can
simply impress your audience and add a
Column unique zing and appeal to your
Presentations. Get a modern PowerPoint
Presentation that is beautifully designed.
Powerpoint Easy to change colors, photos and Text.
You can simply impress your audience
Presentation and add a unique zing and appeal to
your Presentations. You can simply
impress your audience and add a unique
zing and appeal to your Presentations.
Get a modern PowerPoint Presentation
that is beautifully designed. Easy to
change colors, photos and Text. You can
simply impress your audience and add a
unique zing and appeal to your
Presentations.
Get a modern PowerPoint Presentation
that is beautifully designed.
Easy to change colors.
Get a modern PowerPoint Presentation
that is beautifully designed. Easy to
change colors, photos and Text. You can
simply impress your audience and add a
unique zing and appeal to your
Presentations. Get a modern PowerPoint
Presentation that is beautifully designed.
Easy to change colors, photos and Text.
You can simply impress your audience
and add a unique zing and appeal to
your Presentations. You can simply
impress your audience and add a unique
zing and appeal to your Presentations.
Get a modern PowerPoint Presentation
that is beautifully designed. Easy to
change colors, photos and Text. You can
simply impress your audience and add a
unique zing and appeal to your
Presentations.
Get a modern PowerPoint Presentation
that is beautifully designed.
 SPECIAL FOOD

Thank you
Insert your subtitle here
Fully Editable Shapes
Fully Editable Shapes
 Fully Editable Icon Sets: A
You can Resize without
losing quality
You can Change Fill
Color &
Line Color

FREE
PPT
TEMPLATES
www.allppt.com
 Fully Editable Icon Sets: B
You can Resize without
losing quality
You can Change Fill
Color &
Line Color

FREE
PPT
TEMPLATES
www.allppt.com
 Fully Editable Icon Sets: C
You can Resize without
losing quality
You can Change Fill
Color &
Line Color

FREE
PPT
TEMPLATES
www.allppt.com