Image of PELAPORAN KEUANGAN MASJID BERDASARKAN ISAK 35 (Studi Kasus: Masjid Agung Madaniyah, Karanganyar)

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PELAPORAN KEUANGAN MASJID BERDASARKAN ISAK 35 (Studi Kasus: Masjid Agung Madaniyah, Karanganyar)

ABSTRACT

This research was conducted with the aim of analyzing how far the Great
Madaniyah Mosque, Karanganyar has gone in carrying out financial records
based on accounting standards that apply to non-profit organizations, namely
ISAK 35 and finding out what obstacles have prevented the Great Madaniyah
Mosque, Karanganyar from implementing ISAK 35. This research uses a
qualitative approach with the setting being the Great Madaniyah Mosque,
Karanganyar, using 2 sources as research subjects, namely the Takmir of the
Mosque and the Treasurer of the Mosque and using the financial report as one of
the physical documents to carry out ISAK 35 analysis.
Based on research data, it can be seen that financial recording is carried
out by the Great Madaniyah Mosque, Karanganyar in collaboration with Bank
Syariah Indonesia (BSI) so that all income and expenditure must go through Bank
BSI. The source of funds obtained by the Great Madaniyah Mosque, Karanganyar
does not only come from infaq and alms but also from parking, viewing towers
and rental of mosque facilities. The financial records of the Great Madaniyah
Mosque, Karanganyar can be said to be accountable but are not yet in
accordance with ISAK 35. Lack of knowledge of human resources and the
absence of demands regarding the form of financial reports are obstacles for the
Great Madaniyah Mosque, Karanganyar in implementing accounting standards
that are in accordance with non-profit organizations, namely ISAK 35.
Keywords: Financial Recording, Non-Profit Accounting Standards, ISAK 35

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 SAL p 24
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 136 Halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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