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Muhammad Syahbudi
Universitas Islam Negeri Sumatera Utara
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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ISAK 35 to Improve Accountability and Transparency in Nonprofit Organizations: ISAK 35 untuk Meningkatkan Akuntabilitas dan Transparansi Organisasi Nirlaba Sabrina Adawiyah; Aqwa Naser Daulay; Muhammad Syahbudi
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11761

Abstract

General Background: Non-profit organizations, including mosques, face increasing demands for transparent and accountable financial reporting. Specific Background: In Indonesia, ISAK 35 was introduced to enhance financial governance in religious institutions, replacing PSAK 45. Knowledge Gap: Despite growing adoption, few studies assess the practical impact of ISAK 35 on financial reporting quality across different mosque governance models. Aims: This study aims to analyze the application of ISAK 35 in two major mosques in Medan City—Al-Mashun Grand Mosque and the Medan Grand Mosque—and evaluate its role in improving accountability and transparency. Results: Findings reveal significant disparities: Medan Grand Mosque achieved 95% compliance, supported by structured systems and audits, while Al-Mashun scored 65%, with limited reporting practices. Novelty: The study is unique in comparing ISAK 35 implementation across distinct governance structures and linking technical compliance to Sharia ethical values and strategic governance. Implications: Results underscore the need for regulatory support, digital infrastructure, and ethical training to institutionalize ISAK 35. This study contributes to public sector accounting literature and offers practical pathways for professional, transparent mosque financial management in Indonesia.Highlight : The study assessed the implementation of ISAK 35 in two large mosques in Medan City. The results showed differences in compliance levels that reflected the quality of governance. ISAK 35 plays an important role in improving the accountability and transparency of mosque financial reports. Keywords : ISAK 35, Accountability, Transparency, Financial Reports, Religious Non-Profit Organizations
Co-Authors Ahmad Muhaisin Ahmad Muhaisin B. Syarbaini Ahmad Ryasid Ahri Musalim Aisiyah Rahma Alfaqih Tariq Aziziy Hasibuan Amalia Ramadhani Suci Ardi Amiur Nuruddin Anggi Pratiwi Antin Kurnyasih Aqila Fadila Haya Malau Aqwa Naser Daulay Ardi Prayetno Arifin Fauzi Lubis Aulia Nurul Annisa Harahap Azhari Akmal Tarigan Bayu Mega Nanta Bunga Anggraini Delyana Dila Fahira Dinda Dewi Rahma Wijaya Diva Ananda Elida Elfi Barus Elida Elfi Barus Elsa Nur Habibi Fadillah Ramadhani Siregar Fadlan Arrasyid Bintang Fera Silvia Hendra Harmain Ibnu Sholihin Imsar, Imsar Indah Khairunnisa Sihotang Indah Rayansi Irfah Alwainiy Isnaini Harahap Juliana Nasution Khairani Nisa Kusmilawaty Laura Natasya Saragih Lukman Nasution M. Luthfi Perdana siregar Marwah Auliyani Maryam Batubara Muhammad Arif Muhammad Habibi Harahap Muhammad Ikhsan Muhammad Lathief Ilhamy Nasution Muhammad Rizky Putra Mustapa Khamal Rokan Mutia Zahra Lubis Nanda Syafira Afriyani Nasution, Muhammad Irwan Padli Natasya Agustine Asali Nazlah Rachma Panggabean Nur Ahmadi Bu Rahmani Nurbaiti, Nurbaiti Nurhayati Gultom Nurlaila Nursantri Yanti Nurul Fadhillah Nurul Hasanah Nurul Inayah Nurul Wafiq Azizah Nasution Putri Amanda R. Juli Moertiono Radiansyah Radiansyah Rafika Azwina Rahma Wulan Suci Nasution Rahmat Daim Harahap Rahmi Syahriza Raja Putri Salsabila Rajab Siregar Ranah Santri Dongoran Reza Nurul Ichsan Rika Utari Riska Amaliah Rizky Febrian Saragih Rizky Padlan Sabrina Adawiyah Saparuddin Siregar Sarah Febrian Siti Nurhaliza Sofia Lazura Sri Rahayu Sri Ramadhani Suci Wulandari Sugianto Sugianto Suhardina Syahrul Tanjung Trie Ananda Tuti Anggraini Wahyu Syarvina Yenni Samri Juliati Nasution Yona Andreani