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All Journal Jurnal IMPACT: Implementation and Action Bantenese Jurnal Pengabdian Masyarakat Jurnal Abadimas Gorontalo Indonesian Journal of Applied Accounting and Finance International Journal of Economics and Management Research Sinergi International Journal of Accounting and Taxation
Fadhillah, Rizky
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Journal : Jurnal IMPACT: Implementation and Action

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SOSIALISASI DAN PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN MASJID BERBASIS ISAK 35 Ainun, Basyirah; Andriani; Mutiara Sadewa, Manik; Fadhillah, Rizky
Jurnal IMPACT: Implementation and Action Vol. 5 No. 1 (2022): Jurnal Impact
Publisher : Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/impact.v5i1.14782

Abstract

Disahkannya ISAK 35 yang berlaku efektif sejak tanggal 1 Januari 2020 menuntut organisasi entitas non laba untuk menyusun laporan keuangannya mengacu pada format yang diatur dalam standar tersebut. Laporan Keuangan yang disajikan berupa Laporan Posisi Keuangan, Laporan penghasilan Komprehensif, Laporan Perubahan Aset neto, dan Laporan Arus Kas. Pengabdian yang dilaksanakan oleh tim Prodi D4 ALKS bertujuan untuk memberikan pendampingan bagi pihak mitra untuk menyusun laporan keuangannya sesuai dengan standar yang berlaku. Metode yang diberikan dimulai dengan sosialisasi tentang ISAK 35 dan pendampingan penyusunan laporan keuangan tahun 2021 bagi pihak mitra. Hasil pengabdian adalah laporan keuangan periode 2021 bagi pihak mitra yang dapat digunakan sebagai basis penyusunan laporan keuangan periode selanjutnya.
PENYUSUNAN LAPORAN KEUANGAN MASJID (STUDI KASUS MUHAMMADIYAH AL-MUHAJIRIN DAN MASJID JAMI PEMURUS DALAM) Fadhillah, Rizky; Ainun, Basyirah; Andriani, Andriani; Sadewa, Manik Mutiara
Jurnal IMPACT: Implementation and Action Vol. 7 No. 1 (2024): Jurnal Impact
Publisher : Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/impact.v7i1.14354

Abstract

Mosques are institutions that collect and distribute community funds, therefore it is necessary to carry out financial records in accordance with generally accepted standards for mosques. PSAK 1 and ISAK 35 are relevant financial reports for reporting mosque financial flows. In this activity, the objects were the Muhammadiyah Al-Muhajirin Mosque in Banjarmasin and the Jami Pemurus Dalam Mosque. Through technical guidance by direct visits to the field, results were obtained in the form of presenting financial reports in accordance with ISAK 35 standards, namely in the form of Financial Position Reports, Comprehensive Income Reports, Net Asset Change Reports and Cash Flow Reports. It is hoped that this activity can help mosque administrators to better understand the preparation of ISAK 35 standardized financial reports.
Co-Authors Andriani Andriani Andriani Ash Sidratil Muntaha, Muhammad Mu'allimi Atibah Basyirah Ainun Effendi, Syafwansyah Irma Yulianti Mahyuni Manik Mutiara Sadewa Mutiara Sadewa, Manik Nadiah Nur Fajeriati, Ariana Nurhidayati Pratama, Ramadhani Noor Rakhmawati, Aneta Saputra, Rully Rezki Syafitri, Puspa Rosiana Utami, Nadia Puteri