Pengembangan Aplikasi e-FAMS untuk Digitalisasi Laporan Keuangan pada Lembaga Amil Zakat Muhammadiyah (LAZISMU) Palopo sesuai PSAK 109

Putri Dewintari, Abid Ramadhan, Rahmat Siswanto, Nur Annisa Rajiman, Sahbuddin Rahmat, Cinta Qiraniah Putri

Abstract


Abstrak

 

Penelitian ini mengembangkan aplikasi e-FAMS untuk mendigitalisasi laporan keuangan Lembaga Amil Zakat Muhammadiyah (LAZISMU) Palopo sesuai dengan standar PSAK 109. Tujuan utama dari aplikasi ini adalah meningkatkan transparansi, akurasi, dan efisiensi pelaporan keuangan, yang merupakan aspek penting dalam pengelolaan zakat, infak, dan sedekah. Metode pengembangan yang digunakan adalah waterfall, yang terdiri dari tahap analisis kebutuhan, desain sistem, implementasi, pengujian, dan pemeliharaan. Hasil pengembangan menunjukkan bahwa aplikasi e-FAMS mampu mendukung proses pelaporan keuangan yang lebih baik dengan menyediakan fitur-fitur untuk mencatat penerimaan dan pengeluaran, menjurnalkan transaksi, serta menghasilkan laporan keuangan yang sesuai standar. Pengujian aplikasi ini menunjukkan bahwa sistem berjalan sesuai dengan kebutuhan pengguna dan mampu meningkatkan kualitas pelaporan keuangan LAZISMU. Dengan digitalisasi ini, LAZISMU Palopo diharapkan dapat memperkuat akuntabilitas dan kepercayaan publik terhadap pengelolaan dana zakat. Secara keseluruhan, e-FAMS memberikan solusi yang efektif dan efisien dalam mendukung pelaksanaan standar akuntansi yang berlaku, serta menjadi langkah penting menuju transformasi digital dalam pengelolaan keuangan lembaga zakat.

               

Kata kunci: e-FAMS, digitalisasi, laporan keuangan, PSAK 109, LAZISMU, waterfall

 

Abstract

 

This study develops the e-FAMS application to digitalize financial reporting at Muhammadiyah Amil Zakat Institution (LAZISMU) Palopo in accordance with PSAK 109 standards. The primary goal of this application is to enhance transparency, accuracy, and efficiency in financial reporting, which are crucial aspects in managing zakat, infaq, and sadaqah. The development method used is the waterfall model, which includes the stages of requirements analysis, system design, implementation, testing, and maintenance. The results indicate that the e-FAMS application can support improved financial reporting by providing features for recording receipts and expenditures, journaling transactions, and generating financial reports in accordance with standards. Testing of this application shows that the system operates according to user needs and can improve the quality of LAZISMU’s financial reporting. With this digitalization, LAZISMU Palopo is expected to strengthen accountability and public trust in the management of zakat funds. Overall, e-FAMS provides an effective and efficient solution in supporting the implementation of applicable accounting standards and is a significant step toward digital transformation in financial management of zakat institutions..

Keywords: e-FAMS, digitalization, financial report, PSAK 109, LAZISMU, waterfall


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DOI: https://doi.org/10.31294/ijse.v10i2.23440

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