An Implementation of Non-Profit Accounting Based on ISAK No. 35 as a Manifestation of Accountability and Transparency in Financial Reports at the Ar-Rahmah Mosque
Penerapan Akuntansi Nirlaba Berdasarkan ISAK No. 35 Sebagai Perwujudan Akuntanbilitas Dan Transparansi Pada Laporan Keuangan Di Masjid Ar-Rahmah
DOI:
https://doi.org/10.21070/ups.9728Keywords:
Non-Profit Accounting, ISAK No. 35, Accountability, Transparency, Ar-Rahmah MosqueAbstract
The purpose of this study is to determine the Implementation of Non-Profit Accounting Based on ISAK No. 35 as a Manifestation of Accountability and Transparency in Financial Reports at the Ar-Rahmah Mosque. This study uses a qualitative method. The location of this research was conducted at the Ar-Rahmah Mosque in Surabaya. The results of the study indicate that the Accountability of the financial management of the Ar-Rahmah Mosque in Surabaya has been running quite well, indicated by the recording of transactions, the use of funds according to their intended purpose, and accountability to the congregation. Financial transparency is realized through the openness of cash reports, periodic financial announcements, and the submission of annual reports to the congregation.
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