Penerapan Penyusunan `Laporan Keuangan Masjid Berdasarkan Isak No. 35

Authors

  • Roy Saleh
  • Chandra Romanda
  • R.A. Trisna

Keywords:

financial report, ISAK 35, nonprofit organization, mosque

Abstract

The study aims to compile financial statements at Al-Jaatsiyah Mosque of Palembang based on ISAK 35 in following the accounting cycle process ranging from understanding transactions to presenting financial statements. The type of research used is qualitative
descriptive research. The type of data used is primary data that is the result of interviews with the mosque manager and secondary data in the form of financial records made by the mosque manager. The data collection method used in this study is the study of libraries and field studies in the form of interviews and documentation. From the results of the study, it showed that the
Al-Jaatsiyah Mosque of Palembang has not applied financial statements that are in accordance with ISAK 35 and financial records are only done by recording entry cash and cash out. The manager of Al-Jaatsiyah Palembang Mosque has not yet inventory of assets. After the preparation of financial statements by carrying out accounting cycle procedures can be shown that the total comprehensive income of Al-Jaatsiyah Palembang Mosque is worth (Rp 13,625,267,-) while the total net assets are worth Rp 851,770,397,- then the amount of cash at the end of the period is Rp 8,674,100,-.

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Published

2024-06-03