Implementasi ISAK 35 tentang Pelaporan Keuangan Organisasi Nonlaba pada Masjid Raya Mujahidin di Kota Pontianak
Keywords:
Mosque Financial Records, Mosque Financial Statements, ISAK 35Abstract
This study aims to determine how to record mosque finances in accounting and mosque financial reports in accordance with Interpretation of Financial Accounting Standards (ISAK) 35 at 4 mosques in Pontianak city in 2022. This type of research is a case study and field research, with qualitative methods. The results showed that mosques in Pontianak City have not made accounting records due to the absence of accounting guidelines, human resources who do not understand accounting concepts, and no notification or training on accounting records. In addition, none of the mosques in Pontianak City have made mosque financial reports in accordance with ISAK 35 which consists of, Statement of Financial Position, Statement of Comprehensive Income, Statement of Changes in Net Assets, Statement of Cash Flows, and Notes to Financial Statements.
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