Designing A Waqf Accounting Information System Using Microsoft Access: A Case Study Of The Bogor Waqf Forest Foundation

Abstract

Accountable and transparent accounting and reporting are essential for waqf institutions, serving as a form of responsibility in managing waqf assets. However, in practice, the Bogor Waqf Forest Foundation still manages its accounting data manually and in a simplified manner, which increases the risk of human error, data inconsistencies, and difficulties in producing reliable financial information. This condition can reduce transparency and hinder the institution’s ability to demonstrate accountability to stakeholders. This study aims to design an accounting system for the Bogor Waqf Forest Foundation using Microsoft Access to support more effective and efficient financial management. The research applies a qualitative descriptive approach, with data collected through interviews, observations, and document reviews. The outcome of this research is the design of an accounting application capable of recording financial transactions and generating financial reports in accordance with Indonesian Financial Accounting Standards (PSAK) 412 on Waqf Accounting. The developed application produces key financial reports such as the statement of activities, statement of financial position, detailed report of waqf assets, and cash flow statement. The implementation of this accounting system is expected to enhance data accuracy, reduce the risk of errors, facilitate timely reporting, and strengthen accountability and transparency in the management of waqf assets at the Bogor Waqf Forest Foundation.