Efektivitas Sistem Pengeluaran dan Penerimaan Kas pada Lembaga Keagamaan: Studi Kasus Pengelolaan Keuangan Masjid Nurul Ilmi

Purpose: This research seeks to understand how petty cash transaction recording systems are implemented within the mosque environment, as well as to examine the supervisory mechanisms and the management’s response to funding shortages and the need for financial audits. Method: The method used is a descriptive qualitative approach, with data collection techniques including in-depth interviews, direct observation, and document studies related to the daily processes of recording, reporting, and overseeing financial transactions, particularly in managing cash receipts and disbursements. The research was conducted at the Nurul Ilmi Mosque religious institution, Surabaya, East Java. Findings: The findings reveal that, although using a manual system, the management of Masjid Nurul Ilmi implements a disciplined and accountable cash recording process. Expenditures are accompanied by transaction evidence, weekly reports are compiled and publicly shared, and there is active social control through internal communication groups. Implication: The implication of this research highlights the importance of collective participation and open communication in maintaining financial integrity within non-profit institutions. While external audits are not yet considered urgent, they become increasingly important as the scale of funding grows. Originality: This research contributes by revealing a community-based financial management practice that is simple yet effective and encourages the implementation of internal control systems based on Mulyadi’s SPI (Internal Control System) framework, including risk assessment, control environment, control activities, and information and communication. ABSTRAK Tujuan: Penelitian ini bertujuan untuk mengetahui bagaimana sistem pencatatan transaksi kas kecil diterapkan di lingkungan masjid, serta menelaah mekanisme pengawasan dan respons pengurus terhadap kekurangan dana serta kebutuhan audit laporan keuangan. Metode: Metode yang digunakan adalah pendekatan kualitatif deskriptif, dengan teknik pengumpulan data berupa wawancara mendalam, observasi langsung, dan studi dokumentasi terhadap proses pencatatan, pelaporan, dan pengawasan transaksi keuangan harian, khususnya transaksi penerimaan dan pengeluaran kas. Penelitian dilakukan di lembaga keagamaan Masjid Nurul Ilmi, Surabaya, Jawa Timur. Temuan: Hasil penelitian menunjukkan bahwa meskipun menggunakan sistem manual, pengurus Masjid Nurul Ilmi menerapkan pencatatan kas yang tertib dan akuntabel. Proses pengeluaran disertai bukti transaksi, laporan mingguan disusun dan dipublikasikan secara terbuka, serta ada kontrol sosial aktif melalui grup komunikasi internal. Implikasi: Implikasi dari penelitian ini menunjukkan pentingnya partisipasi kolektif dan komunikasi terbuka dalam menjaga integritas keuangan lembaga non-profit. Audit eksternal belum dianggap mendesak, namun menjadi penting saat skala pendanaan meningkat. Orisinalitas: Penelitian ini menawarkan kontribusi dalam mengungkap praktik keuangan berbasis komunitas yang sederhana namun efektif, serta mendorong penerapan sistem pengendalian internal sesuai kerangka SPI dari Mulyadi, mencakup penilaian risiko, lingkungan pengendalian, aktivitas pengendalian, dan komunikasi informasi.. Kata kunci: akuntabilitas, pengelolaan kas, audit keuangan, sistem pengendalian internal, sistem manual, masjid.