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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Ekonomi Islam Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Jurnal Pajak dan Bisnis (Journal of Tax and Business) Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Media Bina Ilmiah Research of Finance and Banking
Ririn Widyastuti Wulaningsih
Akuntansi, Universitas Bung Karno, Jakarta
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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REVEALING THE ACCOUNTABILITY AND TRANSPARENCY OF FINANCIAL MANAGEMENT PUBLIC SECTOR ORGANIZATIONS IN IMPLEMENTING ISAK 35 Mais, Rimi Gusliana; Munir, Munir; Guvra, Hanifah Ellia; Wulaningsih, Ririn Widyastuti; Setiawan, Desy Amaliati
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 11, No 1 (2025): Vol 11, No. 1 (2025)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v11i1.10904

Abstract

ABSTRACTThis study aims to analyze the accountability and transparency of the financial management of the Istiqlal Mosque and the suitability of the financial report presentation format of the Istiqlal Mosque with the financial report presentation format in the Interpretation of Financial Accounting Standards (ISAK) 35. The research method used is qualitative with a descriptive research type. Data was collected through interviews with three informants responsible for the Istiqlal Mosque's financial management. The findings show that of the eight accountability indicators, only two have been successfully met: Evaluation Learning and Accountability. In addition, only five of the nine indicators, Timely, Clear, Accurate, Comparable, and Organizational Structure, have been met. The Istiqlal Mosque has not presented the standard financial report format of ISAK 35 in implementing Accountability and Transparency. This study is expected to significantly impact and increase the awareness of the daily management of the Istiqlal Mosque in maintaining the mandate of stakeholders and the community.ABSTRAKPenelitian ini bertujuan untuk menganalisis akuntabilitas dan transparansi pengelolaan keuangan Masjid Istiqlal dan kesesuaian format penyajian laporan keuangan Masjid Istiqlal dengan format penyajian laporan keuangan dalam Interpretasi Standar Akuntansi Keuangan (ISAK) 35. Metode penelitian yang digunakan adalah kualitatif dengan jenis penelitian deskriptif. Pengumpulan data dilakukan melalui wawancara kepada tiga informan yang bertanggung jawab terhadap pengelolaan keuangan Masjid Istiqlal. Hasil temuan menunjukkan bahwa dari delapan indikator akuntabilitas, hanya dua yang berhasil dipenuhi, yaitu Evaluasi Pembelajaran dan Akuntabilitas. Selain itu, hanya lima dari sembilan indikator yang terpenuhi, seperti Tepat Waktu, Jelas, Akurat, Dapat Dibandingkan dan Struktur Organisasi. Masjid Istiqlal belum menyajikan format laporan keuangan standar ISAK 35 dalam menerapkan Akuntabilitas dan Transparansi. Penelitian ini diharapkan memberikan dampak yang signifikan terhadap peningkatan kesadaran Pengurus Harian Masjid Istiqlal dalam menjaga amanah para pemangku kepentingan dan masyarakat.
Co-Authors Achmad Jaelani Alief Ramdan Deni Sulistyo Desy Amaliati Setiawan Erita Oktasari Erita Oktasari Erita Oktasari Erna Lovita Firman Hidayat Guvra, Hanifah Ellia Hayuningtyas, Roro Moh. Arief Budiman Munir , Munir Munir Munir, Munir NURUL HIDAYAH Oktasari, Erita Panji Harapan Agung Prihatna, Nandang Rimi Gusliana Mais Rimi Gusliana Mais Safitri, Raisa Arifahani Salsabila, Nadia Saputra, Pandu Perdana Uun Sunarsih Widyaningsih Azizah Winda Wulandari Winda Wulandari Winda Wulandari, Winda