Published: 2025-08-01

Implementasi Interpretasi Standar Akuntansi Keuangan (ISAK) No.35 Tentang Penyajian Laporan Keuangan Entitas Berorientasi Non Laba Pada Masjid Agung Kalianda

DOI: 10.35870/jemsi.v11i4.4411

Eka Khoiriah, Any Eliza, Dimas Pratomo
  • Eka Khoiriah: Universitas Islam Negeri Raden Intan Lampung , Indonesia
  • Any Eliza: Universitas Islam Negeri Raden Intan Lampung , Indonesia
  • Dimas Pratomo: Universitas Islam Negeri Raden Intan Lampung , Indonesia
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Abstract

Mosques are non-profit entities that use guidelines from Financial Accounting Standards Interpretation (ISAK) 35 in preparing their financial statements. The purpose of this study is to analyze the compliance of the financial statements of the Kalianda Grand Mosque with ISAK 35. The research method used is qualitative, and data was obtained from observations, interviews, and documentation at the Kalianda Grand Mosque. The results of this study indicate that the financial statements of the Kalianda Grand Mosque are not yet in accordance with ISAK 35. The preparation of the financial statements of the Kalianda Grand Mosque only consists of recording cash outflows and inflows. Financial statements of the Kalianda Grand Mosque that comply with ISAK 35 consist of a Statement of Financial Position, a Statement of Comprehensive Income, a Statement of Changes in Net Assets, a Cash Flow Statement, and Notes to the Financial Statements. 

Keywords

Mosque ; Financial Statements ; ISAK 35

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Khoiriah, E., Eliza, A., & Pratomo, D. (2025). Implementasi Interpretasi Standar Akuntansi Keuangan (ISAK) No.35 Tentang Penyajian Laporan Keuangan Entitas Berorientasi Non Laba Pada Masjid Agung Kalianda. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(4), 2561-2569. https://doi.org/10.35870/jemsi.v11i4.4411
Article Information

This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 11 No. 4 (2025)

  • Section: Articles

  • Published: %750 %e, %2025

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Author Biographies
Eka Khoiriah
Google Scholar ResearchGate ORCID

Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Raden Intan Lampung, Indonesia.

Any Eliza
Google Scholar ResearchGate ORCID

Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Raden Intan Lampung, Indonesia.

Dimas Pratomo
Google Scholar ResearchGate ORCID

Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Raden Intan Lampung, Indonesia.

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