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All Journal AKTSAR: Jurnal Akuntansi Syariah
Karyn Tri Juniaswati
UIN Maulana Malik Ibrahim
Economics, Econometrics & Finance

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Akuntabilitas Pengelolaan Keuangan Masjid Sabilillah Kota Malang Berdasarkan ISAK 35 Karyn Tri Juniaswati; Isnan Murdiansyah
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 1 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i1.15273

Abstract

This study aims to determine the accountability, transparency, and implementation of ISAK 35 in the financial management of the Sabilillah Mosque in Malang in the 2021 observation year. This research used a qualitative method. Primary and secondary data were collected from observations, interviews, and documentation. The collected data will be compared with Law No. 28 of 2004 and ISAK 35. The results show that the Sabilillah Mosque Malang has implemented accountability indicators but is not yet accountable because the financial statements of the Sabilillah Mosque Malang have not implemented ISAK 35. Meanwhile, transparency has not been fully implemented because it has not complied with Law No. 28 of 2004.
Co-Authors Isnan Murdiansyah