Implementation of ISAK 35 to Increase the Accountability of Mosque Financial Report Andriani, Mochammad Arif Budiman, Rizky Fadhillah, Esmeralda Elfaradayanti
Politeknik Negeri Banjarmasin
Abstract
Mosque is center of Moslem worship activities. On the other hand, mosque also conducts variety of social and religious activities, thus it can be categorized as non-profit organization. In order to present its accountability, mosque needs to prepare financial report that is comply with Indonesia Accounting Standard for nonprofit organization, called ISAK 35. ISAK 35 was effectively applied on January 2020. The aim of this research is to increase the level of accountability of mosque by preparing financial report in accordance with ISAK 35. The research was conducted using descriptive case study method. The data was gathered by investigating the organizers of Khairullah Great Mosques in Banjarmasin city. The data used was primary collected by interviewing the mosque organizers. Furthermore, secondary data also used by scrutinizing financial report of the mosque. The result shows that the original financial report of the mosque which was presented as cash inflow and cash outflow was not sufficient which then misled the reader. The organizers failed in documenting assets and costs of the mosque. By preparing the financial report in accordance with ISAK 35, it is proven that assets, costs and cash flows of the mosque are truly and fairly presented.
