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Penerapan PSAK 45 Tentang Penyajian Laporan Keuangan Organisasi Nirlaba (Studi Kasus di Masjid Ar Rahman Kelurahan Sidomulyo Barat) A, Adriani
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 1, No 4 (2023): November
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10620581

Abstract

Organizations that are not profit or profit oriented are usually called non-profit organizations. There are various types of non-profit organizations such as foundations according to their respective fields, including; social field, humanitarian field, and religious field. Mosques as a religious sector have an obligation to make financial reports as a form of accountability and report them to financial report users. This research aims to determine the accountability and transparency of mosque financial management and the conformity of financial reports with PSAK 45 at the Ar Rahman Mosque in West Sidomulyo District. The research method used is descriptive qualitative. With data collected using interviews with mosque administrators and other supporting documents. The results of this research indicate that the Ar Rahman Mosque has not implemented its financial reporting according to PSAK 45 standards. However, the recording process has been carried out in an open manner. The information obtained is that mosque administrators, especially the finance department, are very unfamiliar with the accounting term PSAK 45 itself because the educational background of mosque administrators is not from accounting, which is a problem with the proper implementation of accounting standards.
Counseling on Building the Concept of a Sakinah, Mawaddah, and Warahmah Family for the Congregation of Basyirul Amin Prayer Room, Kulim Subdistrict, Kulim District A, Adriani; Fatih, Alfahrezi Irfanda; Ali, Ahmad Haedar; M, Maysarah
Nanggroe: Jurnal Pengabdian Cendikia Vol 4, No 9 (2025): December 2025
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18662801

Abstract

The dream of every married couple is to build a family life that is peaceful, secure, and filled with love. However, in reality, many unexpected problems arise when two people who love each other begin their married life. Shortly after marriage, conflicts and disputes may occur due to minor issues and various other factors, one of which is economic problems. Through this counseling activity, knowledge is provided to the congregation of Basyirul Amin Prayer Room—whose members are predominantly Muslim—regarding how to build the concept of a sakinah, mawaddah, wa rahmah (peaceful, loving, and compassionate) family. It is hoped that households can be managed in accordance with these ideals. Although minor conflicts cannot always be avoided, they can be controlled when individuals understand the fundamental principles of marital harmony. The Basyirul Amin congregation lives in an environment surrounded by oil palm plantations and industrial factory areas. Therefore, it is considered necessary to provide counseling and socialization so that if domestic issues arise within their community, they can be properly addressed with the support of local village authorities.
Counseling on Building the Concept of a Sakinah, Mawaddah, and Warahmah Family for the Congregation of Basyirul Amin Prayer Room, Kulim Subdistrict, Kulim District A, Adriani; Fatih, Alfahrezi Irfanda; Ali, Ahmad Haedar; M, Maysarah
Nanggroe: Jurnal Pengabdian Cendikia Vol 4, No 9 (2025): December 2025
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18662801

Abstract

The dream of every married couple is to build a family life that is peaceful, secure, and filled with love. However, in reality, many unexpected problems arise when two people who love each other begin their married life. Shortly after marriage, conflicts and disputes may occur due to minor issues and various other factors, one of which is economic problems. Through this counseling activity, knowledge is provided to the congregation of Basyirul Amin Prayer Room—whose members are predominantly Muslim—regarding how to build the concept of a sakinah, mawaddah, wa rahmah (peaceful, loving, and compassionate) family. It is hoped that households can be managed in accordance with these ideals. Although minor conflicts cannot always be avoided, they can be controlled when individuals understand the fundamental principles of marital harmony. The Basyirul Amin congregation lives in an environment surrounded by oil palm plantations and industrial factory areas. Therefore, it is considered necessary to provide counseling and socialization so that if domestic issues arise within their community, they can be properly addressed with the support of local village authorities.
Co-Authors A Latif Ali, Ahmad Haedar Fatih, Alfahrezi Irfanda I Sulaksana M, Maysarah Oktaviani O S Fachri Suhesy S