ISAK 35 Socialization and Training in Non-profit Organizations (Case study on Mosque Management in Jambudipa Village West Bandung Regency)


International Research Journal of Economics and Management Studies
© 2023 by IRJEMS
Volume 2  Issue 4
Year of Publication : 2023
Authors : Siti Kustinah, Eddy Winarso, Vita Citra Mulyandini, Marlina, Dwi Jayanti, Romli, Jafar M. Sidik, Fadilla Aprilia
irjems doi : 10.56472/25835238/IRJEMS-V2I4P123

Citation:

Siti Kustinah, Eddy Winarso, Vita Citra Mulyandini, Marlina, Dwi Jayanti, Romli, Jafar M. Sidik, Fadilla Aprilia. "ISAK 35 Socialization and Training in Non-profit Organizations (Case study on Mosque Management in Jambudipa Village West Bandung Regency)" International Research Journal of Economics and Management Studies, Vol. 2, No. 4, pp. 198-205, 2023.

Abstract:

Community organizations were founded to accommodate aspirations and can run well and be accountable. Just as mosques are non-profit organizations managed independently and without being forced to manage the mosque. However, it must be handled properly and correctly, one of which is by recording every transaction related to the flow of mosque funds as the responsibility of the mosque management to the community, namely by implementing ISAK 35, which was ratified and began to be implemented on January 1 2022. All non-profit organizations refer to those standards. To introduce ISAK 35, socialization and training on ISAK 35 was carried out on mosque management in Jambudipa Village, West Bandung Regency. The results showed a good understanding of mosque management to prepare financial reports based on ISAK 35, and there was a need for continuous assistance from academics to realize financial management, which is accountable and accountable.

References:

[1] D. T. Darinda, Y. D. Anggraini, and M. Djasuli, “Akuntabilitas Dan Transparansi Terhadap Pelaporan Keuangan Dana Sumbangan Masjid ( Studi Khasus Masjid Fastabiqul Qairot ),” J. Ekon. Dan Bisnis, vol. 2, no. 3, pp. 1003–1007, 2022.
[2] R. Mursidah, N. Islamiyah, E. Rusanti, and A. S. Sofyan, “Pengelolaan Dan Penyimpanan Uang Kas Masjid: Analisis Kualitatif Pemilihan Jasa Perbankan Syariah Dan Konvensional,” Ar-Ribh J. Ekon. Islam, vol. 4, no. 2, pp. 161–172, 2021, doi: 10.26618/jei.v4i2.6154.
[3] N. Nurfaizah, A. N. Faizah, and Z. I. Sholihati, “Pelatihan pengelolaan keuangan masjid untuk meningkatkan transparansi dan akuntabilitas dana masjid,” J. Pengabdi. Mitra Masy., vol. 3, no. 1, pp. 10–17, 2021, [Online]. Available: https://ejournal.amikompurwokerto.ac.id/index.php/jpmm/article/view/1224.
[4] R. Jefri, “Teori Stewardship dan Good Governance,” J. Ris. Ed. XXVI, vol. 4, no. 3, pp. 14–28, 2018.
[5] L. Donaldson and J. H. Davis, “Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns,” Aust. J. Manag., vol. 16, no. 1, pp. 49–64, 1991, doi: 10.1177/031289629101600103.
[6] H. Karimah and A. Baehaqi, “Akuntabilitas Dan Transparansi Manajemen Keuangan Masjid Agung Al Barkah Kota Bekasi,” JIAI (Jurnal Ilm. Akunt. Indones., vol. 7, no. 1, pp. 1–13, 2022, doi: 10.32528/jiai.v7i1.6898.
[7] Khairaturrahmi and R. Ibrahim, “Akuntabilitas dan Transparansi Pengelolaan Keuangan Masjid Di Kota Banda Aceh,” J. Ilm. Mhs. Ekon. Akunt., vol. 3, no. 1, pp. 111–119, 2018.
[8] R. Tehuayo, F. Syariah, and I. Iain, “Pengelolaan Dana Masjid di Kota Ambon (Studi Terhadap Fungsi Sosial Masjid An-Nur Batu Merah dan Masjid AlUkhuwah Kapaha),” Tahkim, vol. 17, no. 1, pp. 95–118, 2021.
[9] A. V. Effendy, N. Citra Y, and G. Aulin Nuha, “Penerapan PSAK No. 45 Tentang Pelaporan Keuangan Entitas Nirlaba Pada Lksa Panti Asuhan Nurul Husna Patrang,” Int. J. Soc. Sci. Bus., vol. 3, no. 3, p. 291, 2019, doi: 10.23887/ijssb.v3i3.21055.
[10] I. D. Atufah, “Penerapan Psak No.45 Tentang Pelaporan Keuangan Organisasi Nirlaba Yayasan Pendidikan Pondok Pesantren Al-Khairiyah,” Int. J. Soc. Sci. Bus., vol. 2, no. 3, p. 115, 2018, doi: 10.23887/ijssb.v2i3.16218.
[11] IAI, Standar Akuntansi Keuangan ISAK 35 Penyajian Laporan Keuangan Entitas BerorientasiNonlaba

Keywords:

ISAK 35, Socialization, Training, Non-Profit Organizations.