Akuntabilitas Masjid Berdasarkan Isak 35 di Wilayah Kecamatan Kedungbanteng, Kabupaten Banyumas

Sully Kemala Octisari, Tjahjani Murdijaningsih, Haina Idam Suworo

Abstract


The purpose of this study was to determine the accountability and suitability of the financial reporting of mosques institutions in the Kedungbanteng sub-district with ISAK 35. This study  used 14 samples  of mosques in the Kedungbanteng sub-district. The method used in this research is descriptive qualitative method. The results of this study indicate that the Takmir (management) of the mosque in the Keungbanteng sub-district has managed the mosque’s finances accountably according to predermined criteria. Record keeping is done well even though it is still simple. Regarding the Interpretation of Financial Accounting Standards (ISAK) 35 mosque administrators have not kept records based on the standards issued by the Indonesian Institute of Accountants (IAI). The standard has not been applied because it is admittedly unheard of and introduced to mosque administrators.


Keywords


Accountability; Mosque Finance; ISAK 35

Full Text:

PDF

References


Andarsari, P. R. (2016). Laporan Keuangan Organisasi nirlaba (lembaga masjid). EKONIKA Jurnal Ekonomi Universitas Kadiri, 1(2).

Aman, A., Al-Shbail, T. A., & Mohammed, Z. (2013). Enhancing public organizations accountability through E-Government systems. International Journal of Conceptions on Management and Social Sciences, 1(1), 15-21.

Bungin, B. (2008). Analisis data penelitian kualitatif. Jakarta: Raja Grafindo Persada

Indonesia, I. A. (2018). Interpretasi Standar Akuntansi Keuangan (ISAK) No. 35 tentang penyajian Laporan Keuangan Entitas Berorientasi Nonlaba. Jakarta: IFAC.

Indonesia, I. A. (2009). Pernyataan Standar Akuntansi Keuangan (PSAK) No. 45 Tentang Standar Akuntansi Untuk Entitas Nirlaba. Jakarta: IFAC.

Indonesia, I. A. (2011). Pernyataan Standar Akuntansi Keuangan (PSAK) No. 45 Tentang Standar Akuntansi Untuk Entitas Nirlaba. Jakarta: IFAC.

Nurjannah, N. (2018). Akuntabilitas dan Pengelolaan Keuangan Masjid: PSAK No. 45 tentang Pelaporan Keuangan Organisasi Nirlaba (Doctoral dissertation, Universitas Islam Negeri Alauddin Makassar).

Pontoh, W. (2013). Akuntansi konsep dan praktik. Penerbitan Halaman Moeka. Jakarta Barat.

Sochimin, S. (2016). Manajemen Keuangan Masjid Berbasis Pemberdayaan Ekonomi Umat. el-Jizya: Jurnal Ekonomi Islam, 4(1), 119-150.

Suginam, S. (2020). Akuntabilitas Pengelolaan Dana Zakat Berbasis Teknologi Informasi Pada Organisasi Pengelola Zakat (OPZ). ARBITRASE: Journal of Economics and Accounting, 1(1), 86-89.

www.simas.kemenag.go.id




DOI: http://dx.doi.org/10.33087/jiubj.v21i3.1648

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

ADRESS JOURNAL

JURNAL ILMIAH UNIVERSITAS BATANGHARI JAMBI (JIUBJ)
Published by Lembaga Penelitian dan Pengabdian kepada Masyarakat
Adress: Jl.Slamet Ryadi, Broni-Jambi, Kec.Telanaipura, Kodepos: 36122, email: jiubj.unbari@gmail.com, Phone: 0741-670700

Creative Commons License This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.