PENERAPAN ISAK 35 DALAM PENYUSUNAN LAPORAN KEUANGAN PADA ORGANISASI NONLABA

Abstract

The mosque is an entity that is not oriented to seek profit, one of the important aspects in managing the mosque is the financial accountability report. IAI states that there are accounting standards that are specific to the recording and presentation of financial statements of non-profit entities to realize a good form of Accountability Report. The standard that regulates the financial reporting of non-profit entities is Financial Accounting Standard No. 35 (ISAK 35). With the implementation of ISAK 35 in the presentation of mosque financial statements, the public and interested parties will get information related to the performance of mosque administrators and treasurers. The object of this research is one of the AAAA Mosques in Sidoarjo Regency. Data were collected through a series of interviews and observations and literature. Until now, the AAAA Mosque in Sidoarjo only presents simple financial reports, namely cash in and cash out reports. This study aims to simulate the preparation of the AAAA Mosque's financial statements based on ISAK 35. The financial statements produced include the Statement of Financial Position, Statement of Comprehensive Income, Statement of Cash Flows and Notes to Financial Statements.