IDEAS home Printed from https://ideas.repec.org/h/spr/advbcp/978-94-6463-026-8_18.html

Implementation of ISAK 35 to Increase the Accountability of Mosque Financial Report

In: Proceedings of the 3rd Annual Management, Business and Economics Conference (AMBEC 2021)

Author

Listed:
  • Andriani Andriani

    (Politeknik Negeri Banjarmasin, Accounting for Islamic Financial Institution Study Program)

  • Esmeralda Elfaradayanti

    (Politeknik Negeri Banjarmasin, Accounting for Islamic Financial Institution Study Program)

  • Rizky Fadhillah

    (Politeknik Negeri Banjarmasin, Accounting for Islamic Financial Institution Study Program)

  • Mochammad Arif Budiman

    (Politeknik Negeri Banjarmasin, Accounting for Islamic Financial Institution Study Program)

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 by investigating Khairullah Great Mosques in Banjarmasin city. The data used was primary collected by interviewing the mosque’s organizers. Furthermore, secondary data also used by scrutinizing financial report of the mosque. The result shows that the financial report 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 are truly and fairly presented, thus improve the quality of the Mosque financial report.

Suggested Citation

  • Andriani Andriani & Esmeralda Elfaradayanti & Rizky Fadhillah & Mochammad Arif Budiman, 2023. "Implementation of ISAK 35 to Increase the Accountability of Mosque Financial Report," Advances in Economics, Business and Management Research, in: Nurafni Eltivia & Nur Indah Riwajanti & Kartika Dewi Sri Susilowati (ed.), Proceedings of the 3rd Annual Management, Business and Economics Conference (AMBEC 2021), pages 156-164, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-026-8_18
    DOI: 10.2991/978-94-6463-026-8_18
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a
    for a similarly titled item that would be available.

    More about this item

    Keywords

    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:advbcp:978-94-6463-026-8_18. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.