Authors : Atika Astuti; Sugiyono Madelan

Volume/Issue : Volume 9 - 2024, Issue 9 - September

Google Scholar : https://tinyurl.com/k756tdhz

Scribd : https://tinyurl.com/y9cbwyj5

DOI : https://doi.org/10.5281/zenodo.14613715

Abstract : This study analyzes the asset recording process within Program Units and Asset Management/Accounting at the National Board of Zakat (BAZNAS) and develops a unified asset recording system applicable to both entities. A descriptive qualitative approach was employed, utilizing data collection through interviews, observations, and documentation. The findings reveal that the asset recording process at BAZNAS commences with the reporting of fund usage by the program units. Significant challenges identified include misalignment between program and finance departments, information gaps, divergent understandings of assets, and delays in reporting. Ineffective data synchronization between BAZNAS headquarters and program units has led to inconsistencies in asset records. To address these issues, the study recommends a comprehensive system design with clear guidelines, system integration facilitating periodic data synchronization, the adoption of modern technologies such as asset numbering and barcodes, and ongoing staff training and development. Regular system evaluations and the establishment of clear policies and procedures are also emphasized to ensure the accuracy and efficiency of asset recording at BAZNAS. The study concludes that effective asset management in nonprofit organizations like BAZNAS is contingent upon a comprehensive recording system, robust system integration, the use of appropriate technologies, continuous training, and the enforcement of clear policies and procedures. The implementation of these strategies is expected to enhance the efficiency and effectiveness of asset management at BAZNAS.

Keywords : Asset Recording, BAZNAS, Asset Management, Recording Technology, Nonprofit Organization)

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