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All Journal AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Keperawatan Muhammadiyah Martabe : Jurnal Pengabdian Kepada Masyarakat JI-KES (Jurnal Ilmu Kesehatan) Journals of Ners Community JIK- JURNAL ILMU KESEHATAN Jurnal Ilmu Keperawatan Komunitas JURNAL KESEHATAN MERCUSUAR Jurnal Pengabdian Masyarakat IPTEKS The Indonesian Journal of Health Science Nursing Arts JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Community Empowerment Jurnal Pengabdian Kesehatan Komunitas (Journal Of Community Health Service) JIWAKERTA: Jurnal Ilmiah Wawasan Kuliah Kerja Nyata Jurnal Penelitian Ilmu Sosial dan Eksakta Journal of Nursing Science Update Health & Medical Sciences Jurnal Kesehatan dr. Soebandi Advances in Cancer Science
Adriani, Sri Wahyuni
Universitas Muhammadiyah Jember
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Dentistry Economics, Econometrics & Finance Education Health Professions Immunology & microbiology Materials Science & Nanotechnology Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Veterinary

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Journal : JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal)

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Penerapan ISAK No.35 Pada Laporan Keuangan Masjid At-Taqwa Sri Wahyuni; Yulinartati; Ari Sita Nastiti
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i1.991

Abstract

This study aims to analyze the financial statements of the At-Taqwa Wonoasri Mosque, so that it can be seen how in recording the financial statements of the At-Taqwa Wonoasri Mosque and introduce the financial standards of non-profit organizational entities, namely ISAK No. This study used a qualitative method which was carried out by direct observation and interviews with the administrators of the Wonoasri At-Taqwa Mosque. The results of this study indicate that the form of the report at the At-Taqwa Wonoasri Mosque is not in accordance with the applicable non-profit organization standards, namely ISAK No. 35. this is due to lack of updates in knowledge related to non-profit organization entity standards. The mosque's financial statements are analyzed based on ISAK No. 35 which consists of five components of financial statements, namely statements of financial position, comprehensive reports, reports of changes in net assets, statements of cash flows and notes to financial statements. Based on this research, it can be concluded that the basis of recording applied at the At-Taqwa Wonoasri Mosque is using a cash basis. After the analysis, it is known that the mosque's financial statements are not in accordance with ISAK No. 35. Then the mosque's financial statements were reconstructed in accordance with ISAK No. 35 by identifying transactions, making general journals, posting to ledgers, asset depreciation paragraphs, adjusting ledgers, trial balances.
Co-Authors Agung Nilogiri Ananda Alia Febriani Andri Wahyudi Ari Sita Nastiti Asmuji Aziza Linda Linda Cahya Hidayat Cahya Tribagus Hidayat Cahya Tribagus Hidayat Cindhy Ayu Meillani Dani Masita Sari Fawaid Devry Eka Wahyudi Dewi Yulita Sari Diyan Indriyani diyan indriyani Diyan Indriyani Diyan Indriyani Dodik Dwi Hadiansah Dwi Indriani Damayanti Eri Purba Utomo Faridatul Gufroniah Febita Bella Pratidila Fefi Nurdiana Widjaya Fitri Dwi Anggraeni Fizal Afandi Ginanjar Sasmito Adi Gunawan Tri Sutrisno Hendra Puji Purwantoro Hesti Khotimatul Wakidah Isti Qomah Ayu Ramadani Linda Putri Mahardika Maharani, Astrid Mahudeh Mahudeh Mahudeh Mardiana Firdausi Maretha Florencia Meidy Salsabilla Muhammad Imadduddin A Muhammad Nuryasin Muhammad Thoriq Al Imani Mukhlis Faruqi Nabil Mumtaz Hidayat Nabila Rani Nabilah Esa Pramudya Nadila Nadila Natasya Carla Aprilia Nikmatur Rohmah Nila Nur Aini Nur Fikriyah Nuril Indah Dina Lasiyama Putri Nofia Marta Wulandari Putri Nofia Marta Wulandari Rahmah Naufal Bafadhal Rendy Anggriawan Rias Elia Rahmad Rivaldy Brahmantya Rizky Wahyu Nurhakiki Shela Wulandari Silvia Lestari Siti Kholifah Siti Maratus Sholekhah Suryaningsih, Yeni Susi Asih Susi Wahyuning Asih Tacuk Kurniawan Thamrin, Mohammad Triawan Adi Cahyanto Veliyana Sukarji Yeni Suryaningsih Yulanda irma Tiara Yulinartati Yuyus Febysna Feronika Zehrotul Jannah Zuhrotul Eka Yulis Anggraeni Zuhrotul Eka Yulis Anggraeni