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

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

Authors
Andriani Andriani1, *, Esmeralda Elfaradayanti1, Rizky Fadhillah1, Mochammad Arif Budiman1
1Accounting for Islamic Financial Institution Study Program, Politeknik Negeri Banjarmasin, Banjarmasin, Indonesia
*Corresponding author. Email: andriani@akuntansipoliban.ac.id
Corresponding Author
Andriani Andriani
Available Online 10 December 2022.
DOI
10.2991/978-94-6463-026-8_18How to use a DOI?
Keywords
Mosque; Financial report; ISAK 35; Accountable
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.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 3rd Annual Management, Business and Economics Conference (AMBEC 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
10 December 2022
ISBN
978-94-6463-026-8
ISSN
2352-5428
DOI
10.2991/978-94-6463-026-8_18How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Andriani Andriani
AU  - Esmeralda Elfaradayanti
AU  - Rizky Fadhillah
AU  - Mochammad Arif Budiman
PY  - 2022
DA  - 2022/12/10
TI  - Implementation of ISAK 35 to Increase the Accountability of Mosque Financial Report
BT  - Proceedings of the 3rd Annual Management, Business and Economics Conference (AMBEC 2021)
PB  - Atlantis Press
SP  - 156
EP  - 164
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-026-8_18
DO  - 10.2991/978-94-6463-026-8_18
ID  - Andriani2022
ER  -