Implementasi Interpretasi Standar Akuntansi Keuangan (ISAK) Nomor 35 dalam Penyusunan Laporan Keuangan pada Masjid Al Falah di Desa Sumber Rahayu Kabupaten Muara Enim

Abstract

This study seeks to comprehend how the AlFalah Mosque in Sumber Rahayu Village, Muara Enim Regency, uses the Interpretation of Financial Accounting Standards (ISAK) No. 35 to prepare its financial statements. This research is qualitative and descriptive. Data collected include documents, interviews, literature studies, observations, and secondary information. The data analysis framework put forth by Miles and Huberman is the approach used for analysis. The AlFalah Mosque treasurer's financial documents failed to comply with the standards set by ISAK 35, according to an assessment. The reason for this is that there are records that only track income and expenditures for a specific period of time. Furthermore, the current financial records lacked information on financial status, full income, cash flow, changes in net assets, and data pertaining to financial statements. This is a result of the AlFalah Mosque administration's lack of knowledge and capacity to comprehend the ISAK 35 financial statements. Consequently, the data is unreliable, and the AlFalah Mosque continues to rely on fundamental paperwork to back up its financial transactions.