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Mohamad Zulman Hakim
Universitas Muhammadiyah Tangerang
Religion Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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ISAK 35-Based Financial Statement Training for Improving Transparency and Accountability at Masjid Jami’ Al-Barokah Mohamad Zulman Hakim; Amaliah Muliawati; Efi Apriliani; Ine Rahmawati Bahtiar; Siti Mardiyanah
CITAKARYA Jurnal Pengabdian Masyarakat Vol. 4 No. 02 (2026): Mei - Juli
Publisher : CITAKARYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/citakarya.v4i02.4563

Abstract

This community service program was conducted to increase the knowledge and understanding of mosque administrators in preparing financial statements based on ISAK 35 at Masjid Jami’ Al-Barokah. Financial transparency and accountability are important aspects in maintaining community trust toward mosque management. However, the financial recording system used by the mosque was still limited to simple records of cash inflows and outflows without applying appropriate accounting standards. The program was implemented through several stages, including preparation, implementation, and evaluation, using observation, interviews, counselling sessions, practical exercise, and group discussions. The activity results showed that participants gained a better understanding regarding the preparation of ISAK 35-based financial reports, such as statements of financial position, comprehensive income statements, cash flow statements, and notes to financial statements. This program is expected to encourage mosque administrators, as managers of non-profit organizations, to implement financial management practice that are more structured, transparent, and accountable
Co-Authors Abbas, Dirvi Surya Aditya Prayoga Amaliah Muliawati Anggi Wahyuni Nasution Aprilliani Tri Wiyanti Arif Dwi Prayoga Arry Eksandy Ayudhia Rizki Azqirana Nurachma BASUKI Citra Kharisma Putri Tias Danty Aulia Rachmi Dewi Rachmania Dewi Rachmania Dewi Rachmania Dhea Zatira Dinda Apriliani Djenni Sasmita Dwi Widianingsih Efi Apriliani EKAWATI EKAWATI Eni Nuraeni Eni Suharti Fathan Mubina Fatmawati Fatmawati Febiana Aulia Siti Hafsah Gusti Amanutaqwa Hamdani Hamdani Hanna Putri Fatharani Hesty Erviani Zulaecha Hesty Erviani Zulaecha Ine Rahmawati Bahtiar Lela Novita Listi Aisyah Lolla Kholifah Mega Ade Setiawati Meliana Putri Hamida Mikrad mikrad Muhamad Sobirin Neneng Nurlaila Nesya Nopia Nita Widya Hardiyanti Novel Asruri Nur Fizriati Ananda Nur Istianah Pambudi, Januar Eky PRATIWI OKTAVIA PUTRI Puspita Sari Putri Okta Andani Rika Ristianti Riky Andrianto Riri Trinanda RR. Ella Evrita Hestiandari Sari, Riski Ulan Seleman Hardi Yahawi Selmha Bella Arvhiari Sigit Budi Santoso Siti Chanifah Siti Dewi Kusmiyati Siti Mardiyanah Siti Nuraini Sri Utami Sustari Alamsyah Tryastuti Sulistyaningrum Tyas Febriyantika Mawardhani Vivi Narulita Yeni Purwanti Yoni Syafitri Yovi Prilia Yuyun Naelufar Zanida Amelia Mahmud