Preparation of Cash Accounting Guidelines and Cash Accounting Standard Operating Procedures for Masjid An-Nur Bekasi Utara

This study aims to analyze how the cash management process is carried out by the Masjid An-Nur. In addition, this study also aims to develop proposed cash accounting guidelines and cash accounting standard operating procedures for Masjid An-Nur Bekasi Utara. This study takes Masjid An-Nur as the object of study. Masjid An-Nur is a mosque located in North Bekasi District. This study uses a development research approach by adopting three phases of the ADDIE model. This study uses primary data and secondary data to prove the research results. The primary data used are the results of interviews with the DKM of the Masjid An-Nur, while secondary data are documents related to the Masjid An-Nur. The data analysis method is carried out using the simultaneous analysis technique proposed by Miles Huberman which consists of data collection, data reduction, data display, and conclusion drawing and verification. The results of this study indicate that the Masjid An-Nur Bekasi Utara does not yet have Cash Accounting Guidelines and Cash Standard Operating Procedures, so researchers provide draft guidelines and standard operating procedures for cash inflow and outflow activities. The implication of this research is that the design can be a long-term reference for the management of the An-Nur Mosque in managing finances in a more organized, transparent and accountable manner, and minimizing the risk of errors. As a recommendation, the Masjid An-Nur is expected to implement the guidelines and standard operating procedures that have been made to increase congregational trust in the transparency and accountability.