PEMBERDAYAAN LAZ MELALUI PELATIHAN AKUNTANSI DAN MANAJEMEN WAKAF BAGI LAZIS BAITURRAHMAN SEMARANG

Abstract

The main objective of this program is to empower Laz through PSAK 112-based Accounting and Waqf Management Training for Lazis Baiturrahman Semarang. In the proposed community service activities this year (2021) it was mutually agreed that the problems were prioritized in the following aspects: (1) How to implement accounting and waqf management based on PSAK 112. (2) How to present waqf financial reports based on PSAK 112 Lazis Baiturrahman Year 2021. (3) How to pioneer the establishment of the Lazis Baiturrahman Waqf Board. The methods used are as follows: (1) Program socialization and collaboration. (2) Training on Accounting and Waqf Management Systems based on PSAK 112. (3) Assistance in the preparation of PSAK 112 waqf financial statements. Components of PSAK 112 waqf financial statements for LAZ consist of: financial position report, detailed report on waqf assets, activity report, cash flow report , and the notes to the financial statements. (4) Assistance in pioneering the establishment of the Lazis Baiturrahman Waqf Board. After participating in the assistance of the Polines Community Service Team, Lazis Baiturrahman was able to achieve the following targets: Lazis Baiturrahman's management was able to properly prepare the PSAK 112-based Waqf Financial Report. The founding team of Lazis Baiturrahman Waqf Board and its accessories was formed. The outputs resulting from the assistance of this community service activity are: (1) A Flowchart of Waqf Accounting Procedures is available based on PSAK 112. The procedures consist of: Procedure for Receiving Waqf Funds, Procedure for Recording Waqf Funds, and Procedures for Reporting Waqf Finance. (2) Availability of Financial Statements of Waqf PSAK 112: Statement of financial position, Report of details of waqf assets, Report of activities, Statement of cash flows, and notes to financial statements.