Penerapan ISAK 35 pada Keuangan Masjid Al-Ikhlas Bayung Lincir
Abstract
This study aims to analyze the financial reporting practices of Al-Ikhlas Mosque in Bayung Lincir, assess their conformity with ISAK 35 concerning the Presentation of Financial Statements for Non-Profit-Oriented Entities, and identify the obstacles encountered in its implementation. This research employed a descriptive qualitative approach using field research. Data were collected through observation, interviews with mosque administrators and congregants, and documentation of financial statements and transaction records. Data were analyzed descriptively and comparatively by examining the mosque’s financial reporting practices against the financial statement components required under ISAK 35. The findings indicate that the financial statements of Al-Ikhlas Mosque are still prepared in a simple form by recording cash receipts, expenditures, and cash balances. During the period from March 2025 to March 2026, total receipts amounted to IDR 79,145,000, expenditures amounted to IDR 63,550,000, and the ending cash balance reached IDR 78,830,000. The reporting practices have not fully complied with ISAK 35 because they do not yet comprehensively present the statement of financial position, statement of comprehensive income, statement of changes in net assets, statement of cash flows, and notes to the financial statements. The main obstacles include limited understanding of accounting standards among mosque administrators, the absence of specific ISAK 35 training, and limited human resources with an accounting background. Reconstruction based on ISAK 35 demonstrates that mosque financial reporting can be presented in a more systematic, transparent, and accountable manner.
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