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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Dehasen Untuk Negeri Jurnal Dehasen Mengabdi West Science Business and Management Journal of Management, Economic, and Accounting Tractare: Jurnal Ekonomi-Manajemen Jurnal Semarak Mengabdi Jurnal Kewirausahaan dan Inovasi Jurnal Pusat Manajemen Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Jurnal Gotong Royong Innovative Business Management Journal Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Focus of Human Resource Management Journal Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Zoniarti Zoniarti
Universitas Dehasen
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Enhancing Mosque Financial Transparency through a Mobile System under ISAK 35 Edy Anan; Zoniarti Zoniarti; Agung Wijanarko
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5520

Abstract

Purpose: This study develops a mobile-based financial reporting system for mosques under ISAK 35 to improve the reporting quality and donor trust through real-time updates. Methodology/approach: Using the Rapid Application Development (RAD) method, this study covers system requirement analysis, design, implementation, and testing. Data were collected through observations, Focus Group Discussions (FGDs) with mosque administrators, and literature reviews. Usability was tested using black-box and task-based evaluations. Results: The system generates ISAK 35–compliant reports, including statements of financial position, comprehensive income, cash flow, and changes in net assets. This enables real-time recording and reporting, thereby improving transparency and efficiency. Usability testing showed that administrators found the system to be intuitive and useful, although some struggled with adjustment entries. The system also improves financial literacy and donor confidence. Conclusions: The ISAK 35–based mobile system strengthens mosque financial reporting and offers a practical and replicable model for nonprofit entities. Limitations: The system is limited by database capacity (200 MB, 500 rows), lacks integration with digital payment tools (e.g., QRIS), and does not fully support multi-user or multi-entity functions. Limited accounting knowledge among administrators also affects usage. Contributions: This study presents a digital financial management prototype that integrates ISAK 35 with mobile technology to build donor trust and improve responsible reporting. The model can be adapted for other nonprofits, such as churches, foundations, and NGOs.
Co-Authors Abdul Rahman Agung Wijanarko Ahmad Soleh Akbar Akbar Alda, Denada Aliano, Dio Aprilia, Melisa Ari yanto Ariska, Yesi Indian Armeni, Sinta Bela Beti Sahdiya Bintang, Muhammad Ilham Defa, Kikim Gumala Edy Anan Edy Anan Edy Anan Efendi, Bahman Erenherlika Erenherlika Gayatri, Ida Ayu Made Er Meytha Halek Mu'min Handayani, Sri Hanila , Siti Hanila, Siti Harri Agustin Hesi Putri Ayu Hutagaol, Julianti Br Hutagaol Ida Anggriani Ida Anggriani Ida Ayu Made E G Ida Ayu Made E.G Kurniawan, Kiemas Merri Anitasari Mu'min, Halek Muhammad Roky Prasetya Nasution , Suswati Nasution, Suswati Neri Susanti Nia Indriasari, Nia Nirta Vera Yustanti Nurzam, Nurzam Oktaviana, Nensy Panjaitan, David Peli Rahmita Sari Putra, M. Sendika Martha Dwi Putra Radilli, Putri Rahmanda, Via Nabila Ramadan Subhi Ramadhan, Sahrul Reskyana, Wita Fitria Riski, Muhammad Ikmal Sachanovrissa, Silke Salsabila, Aldy Andhika Saputra, Ilham Giri Muda Simarmata, Sulastri Sriwijaya, Adio Stiawan, Erix Subhi , Ramadan Subhi, Ramadan Subhi, Ramadhan Sulisti Afriani, Sulisti Suwarni Syallaysyah, Jenny Dwi Tiansari, Urba Tito Irwanto Tri Febrina Wagini Wagini, Wagini Wijaya , Ermy Wijaya, Ermi Yeni Herlina Yun Fitriano Yusnita, Yuli