<![CDATA[Purpose: This study examines the implementation of Indonesian Financial Accounting Standards (PSAK) 401 and 409 in the financial reporting of the Charity House of Jamik Mosque, Universitas Syiah Kuala, and identifies the principal challenges affecting their applicationDesign/Methodology: The study employed a qualitative descriptive design. Primary data were obtained through an open-ended interview with a finance and accounting staff member, and secondary data from the institution’s published financial statements and related reporting documents. Data were analysed using Miles, Huberman, and Saldaña’s (2019) interactive approach, comparing the institution’s reporting practices with the recognition, measurement, presentation, and disclosure requirements of PSAK 401 and PSAK 409.Findings: The institution has implemented several fundamental elements of PSAK 401 and PSAK 409, preparing the principal financial statements and recording cash-based zakat, infaq, and sadaqah transactions, but implementation remains partial. The main weaknesses are the absence of fair-value measurement for non-cash contributions and incomplete disclosure of accounting policies, valuation methods, fund reconciliation, and allocation policies. Manual recording, limited staff understanding of sharia accounting standards, and weak accounting-system integration further constrain consistent implementation.Practical Implications: Standardised accounting procedures, staff development, and gradual adoption of low-cost digital reporting tools may strengthen reporting accuracy, transparency, and accountabilityOriginality/Value: This study contributes context-specific empirical evidence from a single, underexplored, university-affiliated mosque-based ZIS institution, drawing on one internal informant and supporting financial documents.]]>
