Melati Pramudita Lestari
Politeknik Negeri Pontianak

Merry Triani
Politeknik Negeri Pontianak

Ika Kurnia Indriani dan Bintang Anggara
Politeknik Negeri Pontianak

Keywords : Financial Accounting Standard, ISAK No. 35, Mosque, Nonlaba, Melawi Regency

Abstract

The purpose of this study was to determine the suitability of financial statements according to ISAK No. 35 and how the accounting record in the financial statements of Al Istiqomah Mosque with generally accepted accounting principles. The research was conducted at the of Al Istiqomah Mosque using data collection techniques with interviews and documentation. The data analysis technique in this research was a qualitative descriptive analysis where the data was compiled and described based on the result of data collection on financial statements, then was compared with relevant theories to the problem, which could then be drawn a conclusion. Based on the result of the study, it could be concluded that the basis of recording applied at the of Al Istiqomah Mosque Mosque was incomplete and not sequential according to applicable standards. The financial statements that made a report, a report on changes in net assets, a cash flow statements and notes on financial statements. Implementation of ISAK No. 35 of Al Istiqomah Mosque was not in accordance with generally accepted accounting principles. The financial reporting of the of Al Istiqomah Mosque in Melawi Regency was not in accepted accounting principles. 

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UNDUH PDF

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Published
2023-10-18

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Published
Vol. 11No. 1 (2023): Simposium Nasional Akuntansi Vokasi (SNAV)