ACCOUNTABILITY AND TRANSPARENCY OF THE FINANCIAL REPORTS OF THE GAMPING GRAND MOSQUE

  • Alek Murtin Universitas Muhammadiyah Yogyakarta
  • Erni Suryandari Fathmaningrum Universitas Muhammadiyah Yogyakarta
  • Leni Cahaya Permata Universitas Muhammadiyah Yogyakarta
  • Muhamad Rifandi Universitas 'Aisyiyah Yogyakarta

Keywords

Financial Reports, Accountability, Transparency

Abstract

Mosques are also places to carry out various righteous charitable activities, such as serving as venues for deliberation, weddings, and seeking solutions to problems occurring within the community, and so on. Mosques can be likened to spiritual pools that cleanse all forms of sin, impurity, and traces of negligence of a servant. The Gamping Grand Mosque is under the management of the Muhammadiyah Branch of Gamping. The management and the Mosque Prosperity Council of the Gamping Grand Mosque have the desire to have comprehensive financial reports covering all activities along with explanations of financial sources. Although they have had financial reports so far, these are limited to cash balance reports and are not yet based on financial accounting standards. The purpose of implementing ISAK No. 35 is so that the management of funds originating from the community can achieve transparency and accountability in the financial reporting of the Gamping Grand Mosque. Transparency means that financial management is carried out by being disclosed to stakeholders, while accountability refers to the responsibility of financial management to stakeholders by the mosque’s financial managers.  At the Gamping Grand Mosque, this is pursued by conducting training on the preparation of financial reports based on ISAK No. 35, which is directly beneficial for its financial management. The aim is to provide understanding and techniques on how to prepare financial reports for the Gamping Grand Mosque that are easy to implement and comprehend, delivered through training followed by assistance in preparing mosque financial reports based on ISAK No. 35. Thus, participants from the Gamping Grand Mosque will be able to independently prepare financial reports in the form of a Balance Sheet and a Comprehensive Financial Statement

References

[1] 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. Akuntansi Dan Manajemen, 15(2), 113–132. https://doi.org/10.30630/jam.v15i2.20

[2] Djailani, F. F., & Rondonuwu, S. (2022). Penerapan Interpretasi Standar Akuntansi Keuangan Nomor 35 Dalam Pengelolaan Keuangan Masjid Miftahul Jannah Kecamatan Sario Kota Manado. Jurnal LPPM Bidang EkoSosBudKum (Ekonomi, Sosial, Budaya, Dan Hukum), 6(1), 231–240.

[3] Gazalba, S. (1983). Mesjid, Pusat Ibadat dan Kebudayaan Islam. Pustaka Antara.

[4] Harahap, S. S. (2018). Analisis Kritis Atas Laporan Keuangan (1st ed.). Rajawali Press.

[5] Helen, K. (2017). Ciri-Ciri dan Standar Akuntansi Perusahaan Nirlaba.

[6] Hermanto, Suhendri, H., & Iriani, N. I. (2021). Transparansi dan Akuntabilitas Laporan Keuangan Organisasi Keagamaan pada Gereja GPDI Gloria Malang. Jurnal Cakrawala, 10(1), 21–38.

[7] Ikatan Akuntan Indonesia. (2011). Standar Akuntansi Keuangan. Penerbit Salemba Empat.

[8] Ikatan Akuntan Indonesia. (2018). ISAK 35: Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba. In Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia. https://www.iaiglobal.or.id/v03/files/file_berita/DE ISAK 35.pdf

[9] Ikatan Akuntan Indonesia. (2019). Pernyataan Standar Akuntansi Keuangan (PSAK) No. 1 (Penyesuaian Tahunan 2019): Penyajian Laporan Keuangan.

[10] Kasmir. (2019). Analisis Laporan Keuangan (12th ed.). PT Rajagrafindo Persada.

[11] Korompis, C. (2014). Penerapan PSAK No. 45 Tentang Pelaporan Keuangan Organisasi Nirlaba Pada Sanggar Seni Budaya Logos Ma’Kantar. Jurnal Riset Akuntansi Going Concern, 9(3).

[12] Lating, A. I. S. (2014). Penerapan Laporan Keuangan Masjid Sesuai ISAK No. 35 Untuk Peningkatan Transparasi dan Akuntabilitas (Studi Kasus Pada Masjid At- Tadzkiroh, Sidoarjo). Owner: Riset & Jurnal Akuntansi, 7(1), 498–511. https://doi.org/10.33395/owner.v7i1.1222

[13] Munawir, S. (2014). Analisa Laporan Keuangan. Liberty.

[14] Mustari, M. I., & Jasmi, K. A. (2008). Fungsi dan Peranan Masjid dalam Masyarakat Hadhari.

[15] Revsine, L., Collins, D. W., Johnson, W. B., Mittelstaedt, H. F., & Soffer, L. (2021). Financial Reporting & Analysis (8th ed.). McGraw-Hill. https://doi.org/LK - https://worldcat.org/title/1130386734

[16] Syam, D., & Latifah, W. L. (2022). Akuntansi Keuangan Menengah. UMMPress.

[17] Tinungki, A. N. M., & Pusung, R. J. (2014). Penerapan Laporan Keuangan Organisasi Nirlaba Berdasarkan PSAK No. 45 pada Panti Sosial Tresna Werdha Hana. Jurnal EMBA, 2(2), 716–840. https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/196

[18] Wijoyo, H. (2020). Analisis Sistem Akuntansi Pencatatan Kas pada PT Expedisi Bakung Pekanbaru. Jurnal Akun STIE (JAS), 6(1), 52–61.

2026-05-04