Evaluation on the Application of Financial Standard Operating Procedure: Case Study at BMT An-Najah Pekalongan

Abstract

This study aims to evaluate the application of financial Standard Operating Procedures (SOP) at BMT An-Najah Pekalongan, consisting of: (1) Context evaluation, based on the background and objectives; (2) Input evaluation, based on facilities and infrastructure, as well as human resources; (3) Process evaluation, based on coordination and monitoring, and; (4) Product evaluation, based on staff performance and institution performance. The study is an evaluation research using the multi-phase mixed methods and a case study design. The research was conducted at BMT An-Najah Pekalongan. The technique of selecting sources and respondents using purposive sampling with research subjects including management as many as 5 people and financial employees as many as 13 people. The data collection techniques used were observation, interviews, documentation, and questionnaires. The research findings show that (1) based on the context aspect, the application of financial SOP at BMT An-Najah Pekalongan is categorized as good or very good; (2) based on the input aspect, the application of financial SOP at BMT An-Najah Pekalongan is categorized as good; (3) based on the process aspect, the application of financial SOP at BMT An-Najah Pekalongan is categorized as good; and (4) based on the product aspect, the application of financial SOP at BMT An-Najah Pekalongan is categorized as good.