A Digital Transformation in Waqf Management: Leveraging Microsoft Access for Financial Accountability

Firman Surya1, Hidayatul Ihsan2*, Eliyanora3, & Nurul Hafizah4
1,2,3,4Department of Accounting, Politeknik Negeri Padang, Indonesia
* Corresponding Author: hidayatul@pnp.ac.id
DOI – http://doi.org/10.37502/IJSMR.2024.71114

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Abstract

Waqf accounting involves the recording, reporting, and disclosure of transactions and resources related to waqf according to accounting principles and sharia regulations. This research aims to design a database-based waqf accounting application for Badan Pengelola Wakaf (BPW) Ar-Risalah using Microsoft Access. Data collection methods include interviews, observations, and document reviews. The resulting application produces financial reports that comply with the Statement of Financial Accounting Standards (PSAK) 412 concerning waqf accounting. The financial statements generated include an activity report, financial position report, waqf asset details, and cash flow statement. This application is expected to assist BPW Ar-Risalah in efficiently recording transactions and preparing financial reports.

Keywords: Waqf Accounting, Microsoft Access, PSAK 412, Database Application, Islamic Finance, Financial Reporting, Transparency.

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