PENERAPAN PELAPORAN AKUNTANSI MASID AL – IKHSAN DUSUN POHON MANGGA TULEHU BERDASARKAN ISAK 35

Abstract

ISAK 35 is an accounting standard for non-profit organizations, of course different from PSAK 1 which is a financial report for profit-oriented organizations. Proper and accurate financial reporting is needed to provide information for users of financial reports, namely mosque donors. The Al-Ikhsan Mosque, Pohon Mangga Tulehu Hamlet shows that the financial report is still very simple and only covers the cash receipts and expenditures of the mosque, so it can be said that the financial management of the mosque has not followed ISAK 35. This study aims to determine whether the application of non-profit accounting reporting at the Al-Ikhsan Pohon Mangga Tulehu Mosque is in accordance with ISAK 35 or not. This type of research is qualitative descriptive research. The data collection techniques used are documentation and interview techniques. This data is in the form of data contained in the July 2024 financial report of the Al-Ikhsan Mosque. Based on the results and discussion, the management and financial recording of the Al-Ikhsan Mosque is still simple, which is still limited to recording the income and expenses of the mosque which are handwritten in the financial report book. The preparation of the financial report of the Al-Ikhsan Mosque which is prepared in accordance with ISAK 35 produces a more detailed financial report that presents financial statements, comprehensive reports, net asset reports, cash flow reports, financial position reports, and notes to the financial statements