Analisis Penerapan ISAK No.35 Laporan Keuangan Entitas Non Laba Pada Masjid Agung Surakarta

Authors

  • Rizka Ummu Fadhillah Sekolah Tinggi Ilmu Ekonomi Surakarta
  • Ari Susanti Sekolah Tinggi Ilmu Ekonomi Surakarta

DOI:

https://doi.org/10.58192/ebismen.v3i3.2427

Keywords:

Financial Statements, ISAK No.35, Mosque

Abstract

The purpose of this study is to find out the form of financial statements and to find out the implementation of ISAK No.35 in the Financial Statements at the Great Mosque of Surakarta. The method used is descriptive qualitative data analysis. The data source uses primary and secondary data collected by researchers using interview, observation and documentation techniques. The researcher conducts data analysis by collecting data, reduce, presenting with the final stage of drawing conclusions. The results of the study show that the financial records of the Great Mosque of Surakarta are known to have a surplus and cash deficit every month. Analysis of the implementation of ISAK No.35 for the preparation of mosque financial statements was not found in the presentation standards carried out in 2023. At the end of the research to prepare the financial statements of the Great Mosque of Surakarta through the implementation of ISAK No.35, a more structured and detailed financial report was made for the entire mosque's finances, not only in terms of cash income and expenditure in the research.

References

Diviana, S., Putra Ananto, R., Andriani, W., Putra, R., Yentifa, A., Zahara, & Siswanto, A. (2020). Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba Berdasarkan Isak 35 Pada Masjid Baitul Haadi. Akuntansi Dan Manajemen, 15(2), 113–132. https://doi.org/10.30630/jam.v15i2.20

Djailani, F. F., & Rondonuwu, S. (2022). Penerapan standar akuntansi keuangan nomor 35 dalam pengelolaan keuangan masjid miftahuljannah kecamatan sario kota manado. Jurnal LPPM Bidang EkoSosBudKum (Ekonomi, Sosial, Budaya, Dan Hukum), 6(1), 231–240. https://ejournal.unsrat.ac.id/v3/index.php/lppmekososbudkum/article/view/41844

IAI. (n.d.). PSAK Umum - PSAK 207 Laporan Arus Kas. Web.Iaiglobal.or.Id. https://web.iaiglobal.or.id/PSAK-Umum/8

IAI. (2019). PENGESAHAN ISAK 35, AMENDEMEN PSAK 1, PENYESUAIAN TAHUNAN PSAK 1 DAN PPSAK 13. Web.Iaiglobal.or.Id. https://web.iaiglobal.or.id/Berita-IAI/detail/pengesahan-isak-35-amendemen-psak-1-penyesuaian-tahunan-psak-1-dan-ppsak-13

Lating, A. I. S. (2022). Penyajian Laporan Keuangan Masjid Sesuai ISAK No. 35 Untuk Peningkatan Transparasi dan Akuntabilitas. Owner, 7(1), 489–511. https://doi.org/10.33395/owner.v7i1.1222

Mahardika, M., Prasetyo, A., & Amalia, F. A. (2023). Akuntabilitas Dan Transparansi Pengelolaan Keuangan Masjid Muhajirin. Al-Dzahab, 4(1), 31–40. https://doi.org/10.32939/dhb.v4i1.1539

Maulana, I. S., & Rahmat, M. (2021). Penerapan Isak No. 35 Tentang Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba Pada Masjid Besar Al-Atqiyah Kecamatan Moyo Utara Kabupaten Sumbawa. JAFA Fakultas Ekonomi Dan Bisnis UTS Journal of Accounting, Finance and Auditing, 3(2), 63–75.

Mursidah, S., Nasution, Y. S. J., & Syafina, L. (2023). Akuntabilitas Pengelolaan Keuangan Masjid : ISAK 35 di Kecamatan Tanjung Morawa Kabupaten Deli Serdang. Jurnal Akuntasi Dan Keuangan, 2(4), 232–245. https://doi.org/10.54259/akua.v2i4.1907

Najmudin, F., & Bayinah, A. N. (2022). Kompetensi Takmir Dalam Menjaga Kualitas Laporan Keuangan Masjid: Telaah Literatur. Jurnal Akuntansi Dan Keuangan Islam, 10(2), 129–147. https://doi.org/10.35836/jakis.v10i2.361

Naupal, N. D., Zulaecha, H. E., Hamdanni, & Rachmania, D. (2023). Pengaruh Likuiditas, Struktur Modal Dan Perputaran Kas Terhadap Profitabilitas Perusahaan. Jurnal Publikasi Sistem Informasi Dan Manajemen Bisnis, 2(1), 22–38. https://doi.org/10.55606/jupsim.v2i1.790

Novarianto, A., & Dwimulyani, S. (2019). Pengaruh Penghindaran Pajak, Leverage, Profitabilitas Terhadap Nilai Perusahaan Dengan Transparansi Perusahaan Sebagai Variabel Moderasi. Prosiding Seminar Nasional Pakar, 1–6. https://doi.org/10.25105/pakar.v0i0.4320

Sari, D. I., Ferdawati, & Eliyanora. (2022). Penyusunan Laporan Keuangan Berdasarkan Isak 35 Pada Tpq Al-Barokah Pekalongan. JAKA (Jurnal Akuntansi, Keuangan, Dan Auditing), 2(2), 37–50. https://doi.org/10.56696/jaka.v2i2.5415

Sari, D. P., Depamela, F. L., Wibowo, L. E., & Febriani, N. (2022). IMPLEMENTASI TEORI AGENSI, EFISIENSI PASAR, TEORI SINYAL DAN TEORI KONTRAK DALAM PELAPORAN AKUNTANSI PADA PT. ESKIMO WIERAPERDANA. ResearchGate, November, 1–26.

Zef Arfiansyah. (2022). Memahami Laporan Penghasilan Komprehensif. Klc2.Kemenkeu.Go.Id. https://klc2.kemenkeu.go.id/kms/knowledge/memahami-laporan-penghasilan-komprehensif-9abbe68a/detail/

Published

2024-08-06

How to Cite

Fadhillah, R. U., & Susanti, A. (2024). Analisis Penerapan ISAK No.35 Laporan Keuangan Entitas Non Laba Pada Masjid Agung Surakarta. Jurnal Ekonomi, Bisnis Dan Manajemen, 3(3), 17–35. https://doi.org/10.58192/ebismen.v3i3.2427

Similar Articles

1 2 3 4 > >> 

You may also start an advanced similarity search for this article.