Akuntabilitas Pengelolaan Keuangan Masjid Sabilillah Kota Malang Berdasarkan ISAK 35

Karyn Tri Juniaswati (UIN Maulana Malik Ibrahim)
Isnan Murdiansyah (UIN Maulana Malik Ibrahim)

AKTSAR: Jurnal Akuntansi Syariah
Vol 5, No 1 (2022)

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.