ANALISIS PENERAPAN PELAPORAN KEUANGAN ENTITAS NIRLABA BERDASARKAN ISAK NO.35 PADA MASJID DI KOTA MEDAN (STUDI KASUS MASJID AL-IHSAN JALAN SULUH)

Abstract

The research conducted aims to determine the form of existing financial reporting methods, as well as to determine the application and implementation of financial reporting at Al-Ihsan Mosque based on ISAK No. 35. And for the method used in this study is a descriptive qualitative method, using primary and secondary data sources that have been collected by researchers using observation techniques. In the research process, researchers conduct data analysis by collecting data and also the validity of the data and presenting it so that a conclusion can be drawn. From the results of the study proved that financial recording at Al-Ihsan Mosque still uses a simple method. Which in recording will only be done if income and expenditure are in cash. And then the nominal cash in and cash out along with the total will be reported every Friday. In the process of preparing the financial statements of Al-Ihsan Mosque prepared based on ISAK No.35, a more regular and detailed report was produced that was not only about cash in and cash out.