PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM DAERAH UNIT PELAKSANA TEKNIS DINAS MASJID (STUDI KASUS PADA MASJID RAYA BAITURRAHMAN ACEH)

  • Jen Surya Fakultas Ekonomi Universitas Serambi Mekkah
Keywords: BLUD, UPTD, financial management, financial reports

Abstract

Aceh Baiturrahman Grand Mosque is one of the oldest mosques in Indonesia. In order to make mosques more prosperous, the Government of Aceh has changed the management of the Baiturrahman Grand Mosque to become an Official Technical Implementation Unit with the status of a Badan Layanan Umum Daerah (BLUD). In line with these changes, financial management follows the regulations regarding BLUD financial management. This change also has an impact on the existence of three sources of income and expenditure on BLUDs, namely; APBA revenue and expenditure, BLUD revenue and expenditure, as well as Sharia revenue and expenditure. This change in status caused problems in financial management and presentation of mosque financial reports using the BLUD model presented by the UPTD manager. To obtain a clear and complete picture in presenting the research results, this research was conducted using descriptive qualitative methods. The results of research on BLUD UPTD Masjid Raya Baiturrahman Aceh show that reports from the BLUD business service units are available, the budget business plan as a reference for annual financial management has been presented and proposed, but has not been signed as an approval from the Acehnese general treasurer (BUA). The overall financial management of the BLUD UPTD has not been carried out properly. Even the financial statements of the BLUD UPTD have never been presented after their establishment. The problem with managing and presenting financial statements is that the existing human resources do not understand BLUD financial management and do not have an accounting background.

References

Aan Jaelani. 2015. Pengelolaan Keuangan Publik di Indonesia: Tinjauan Keuangan Publik Islam. MPRA, IAIN Syekh Nurjati Cirebon, Fakultas Ekonomi UIN Maulana Malik Ibrahim Malang.
Amelia Dara Sagita, dkk. 2018. Optimalisasi Pengelolaan Keuangan Berbasis Tata Kelola Pemerintahan Yang Baik dan Dampaknya Terhadap Kinerja Pemerintah Daerah Kabupaten Aceh Jaya. Jurnal Magister Manajemen. Vol. 2 No.
Basrowi, dkk. 2008. Memahami Penelitian Kualitatif. Jakarta:Rineka Cipta.
Bastian, Indra. 2005. Akuntansi Sektor Publik Suatu Pengantar. Jakarta: Erlangga.
Kharaturrahmi,dkk. 2018. Akuntabilitas dan Transparansi Pengelolaan Keuangan Masjid di Kota Banda Aceh. JIMEKA, Vol. 3 No. 1.
Mahmudi. 2013. Manajemen Kinerja Sektor Publik. Yogyakarta: Sekolah Tinggi Ilmu Manajemen YKPN.
Marzaniar, Putri. 2020, Governansi Keuangan Pada UPTD Pengelola Masjid Raya Baiturrahman Aceh UIN Arraniry. Skripsi.
Nur Rohim Yunus. 2016. Menciptakan Good And Clean Goverment Berbasis Syariat Islamiyah Dalam Tata Kelola Pemerintahan Republik Indonesia. Nur El-Islami. Vol. 3 No. 1.
Sugiyono. 2012. Metode Penelitian Administrasi. Bandung: Alfabeta.
Peraturan Menteri Dalam Negeri Nomor 79 Tahun 2018 tentang Badan Layanan Umum Daerah
Peraturan Gubernur No 28 tahun 2017 tentang Pola Tata Kelola Unit Pelaksanaan Teknis Dinas Pengelola Masjid Baiturrahman Aceh Pada Dinas Syariat Islam Aceh
Peraturan Gubernur Nomor 26 Tahun 2018 tentang Kedudukan, Susunan Organisasi, Tugas, Fungsi dan Tata Kerja Unit Pelaksanaan Teknik Daerah Pengelola Masjid Raya Baiturrahman Aceh Pada Dinas Syariat Islam Aceh.
Undang-Undang Nomor 14 Tahun 2008 Tentang Keterbukaan Informasi Publik
Undang-Undang Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan
Undang-Undang Nomor 28 Tahun 1999 Tentang Penyelenggaraan Negara Yang Bersih dan Bebas Dari Korupsi, Kolusi, dan Nepotisme
Published
2020-11-26