Implementasi ISAK 35 dan Penyajian PSAK 109 dalam Laporan Keuangan pada Masjid Al-Muslimun Tulungagung

Nuril Ahda Millatina Yasin, Sri Dwi Estiningrum

Abstract

This study aims to determine the application of ISAK 35 as a standard for presenting financial statements, especially at the Al-Muslimun mosque, Tulungagung Regency, and to determine the presentation of financial statements combined between PSAK 109 and ISAK 35 to facilitate accountability and transparency of the management. The method used is a qualitative method with a case study approach. The data used in the study came from interviews, observations, documentation, and other relevant literature sources. The results of the study indicate that the Al-Muslimun mosque has not implemented ISAK 35 in the presentation of its financial statements. The financial statements are presented simply by only writing down the cash income and usage each month. The reconstruction of the financial statements for Al-Muslimun mosque shows a statement of financial position according to ISAK 35. Still, in the net assets section, it is converted into a balance of funds. Statements of comprehensive income, statements of changes in net assets, statements of cash flows, and notes to financial statements are presented under ISAK 35. Meanwhile, reports of changes in funds and reports of changes in assets under management are presented under PSAK 109.

Full Text:

PDF

References

Amrulloh, A. D., & Kurniawan, F. A. (2022). Rekonstruksi Pelaporan Keuangan Masjid yang Disesuaikan dengan SAK Sebagai Wujud Keluasan Pertanggungjawaban (Studi Kasus pada Masjid Agung Baitul Mukminin Jombang). Journal of Applied Managerial Accounting, 6(1), 81–92.

Andriani, A., Sadewa, M. M., & Mahyuni, M. (2019). Akuntabilitas Organisasi Masjid: Implementasi Dan Problematika. Proceeding of National Conference on Asbis, 4, 55–65.

Andriani, Mahyuni, & Nurhidayati. (2021). Analisis Praktik Pelaporan Keuangan Lembaga Pengelola Zakat di Indonesia. Jurnal Riset Terapan Akuntansi, 5(1), 75–85. https://jurnal.polsri.ac.id/index.php/jrtap/article/view/2512.

Diviana, S., Ananto, R. P., Andriani, W., Putra, R., Yentifa, A., Zahara, & Siswanto, A. (2020). Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba Berdasarkan ISAK 35 pada Masjid Baitul Haadi. Jurnal Akuntansi Dan Manajemen, 15(2), 113–132.

DSAK IAI. (2022). ISAK 35 - Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba. In Standar Akuntansi Keuangan - Bagian A (pp. 1–20). Jakarta. IAI.

DSAS IAI. (2021a). PSAK 101 tentang Penyajian Laporan Keuangan Syariah. In Standar Akuntansi Keuangan Syariah (1st ed., p. 101.45). Jakarta. IAI.

DSAS IAI. (2021b). PSAK 109 tentang Akuntansi Zakat dan Infak/Sedekah. In Standar Akuntansi Keuangan Syariah (1st ed., p. 3). Jakarta. IAI.

Hadi, D. A., Bagja, H. N., Agustina, I. L., Arnan, S. G., Ikram, S., Apriliana, T., Hadi, D. A., Bagja, H. N., Agustina, I. L., Arnan, S. G., Ikram, S., & Apriliana, T. (2022). Study of Mosque Accounting Literature In Indonesia. Central Asia and The Caucasus, 23(2), 147–151.

Hadi, D. A., Bagja, H. N., Agustina, I. L., Arnan, S. G., Suryana, Ikram, S., & Apriliana, T. (2021). Implementation Of Accounting For Mosque In Some Mosque In Bandung Regency. Review of International Geographical Education Online, 11(6), 205–216. https://doi.org/10.48047/rigeo.11.06.25.

IAI. (2018). Standar Akuntansi Keuangan. Jakarta. Ikatan Akuntan Indonesia.

Kementerian Agama RI. (10 Mei 2022). Data Masjid Berdasarkan Tipologi. https://data.kemenag.go.id/statistik/agama/masjid/tipologi.

Ramadhani, N. P., Qadri, R. A., & Kurniawan, A. (2021). The Bricolage of Financial Technology, Accountability, and Zakat Management in Indonesia. Jurnal Ekonomi Syariah Teori Dan Terapan, 8(2), 183. https://doi.org/10.20473/vol8iss20212pp183-192.

Sugiyono. (2018). Metode Penelitian Kualitatif (3rd ed.). Bandung. Penerbit Alfabeta.

Ula, I. D., Halim, M., & Nastiti, A. S. (2021). Penerapan ISAK 35 pada Masjid Baitul Hidayah Puger Jember. Jurnal Pendidikan, Akuntansi Dan Keuangan, 4(2), 152–163.

Refbacks

  • There are currently no refbacks.