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KURNIAWATI, ESTETIKA MUTIARANISA; Sangka, Khresna Bayu; Chayati, Nur; Rizki , Saktiana

Adi Widya: Jurnal Pengabdian Masyarakat 2024 Lembaga Penelitian dan Pengabdian Masyarakat

A foundation is a non-profit organization operating in the fields of religion and education, with its primary funding coming from public donations in the form of alms and charity. Although it is not intended to generate profit, a foundation must still address financial aspects and prepare financial reports in accordance with applicable standards to ensure accountability to the public. Good financial management involves budgeting, cash flow management, expense oversight, transparent financial reporting, and financial report analysis. The main issue faced by Yayasan Cipta Solo Berbagi is ineffective financial management, with financial reports being simple ledgers and not compliant with ISAK 35 standards. The Pustapako community service team collaborated with Yayasan Cipta Solo Berbagi to address this issue through a series of activities, including focus group discussions (FGDs), training, and the implementation of a web-based accounting information system. The results indicate that by applying appropriate accounting standards and using a suitable accounting information system, the foundation can produce more transparent, accurate, and comprehensible financial reports. The foundation's management now has improved capabilities in financial management, enhancing donor and public trust. This program also opens opportunities for similar programs in the future with more in-depth material and long-term support programs for foundations.  Keywords: Non-profit foundation, financial management, financial reporting, ISAK 35, accountability, accounting information system, training, community service

Kristyan Dwi Djahjono; Nur Rusydina bt Khadzali; Dandy Patrija Wirawan; Zainal Fatah; Sapto Pramono

International Journal of Social Science and Humanity 2024 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

The digital transformation within the public sector has shifted from an optional advancement to a primary parameter for local government success in managing dynamic metropolitan areas. This research examines the acceleration of Smart Governance in Surabaya through the implementation of the mandatory non-cash parking policy on public roads. Using a qualitative approach with a descriptive-analytical design, the study explores how this transition redefine the relationship between the government, parking attendants, and citizens. Findings indicate that the policy effectively minimizes budget leakage and enhances fiscal transparency. The integration of digital payment systems has transformed traditional parking management into a data-driven service, fostering public trust through accountable financial tracking. Furthermore, the shift from cash to digital transactions has successfully professionalized the role of parking attendants within the urban ecosystem. However, success relies heavily on consistent infrastructure readiness and public literacy. The study concludes that Surabaya's non-cash parking model serves as a vital instrument for strengthening Regional Original Revenue (PAD) while modernizing urban governance. These implications suggest that digital integration is not merely a technical change but a fundamental shift in bureaucratic culture. This model provides a strategic framework for other Indonesian metropolitan cities aiming to implement similar digital-based public service innovations and sustainable smart city governance.