Balance: Journal of Islamic Accounting
Vol 4 No 2 (2023): Balance: Journal of Islamic Accounting

IMPLEMENTATION OF ACCOUNTABILITY AND TRANSPARENCY IN FINANCIAL MANAGEMENT OF MIFTAHUL JANNAH MOSQUE IN BLITAR DISTRICT BASED ON ISAK 35

Kirani Salsabila 123 (Universitas Islam Negeri Sayyid Ali Rahmatullah)
Ruly Priantilianingtiasari (Universitas Islam Negeri Sayyid Ali Rahmatullah)



Article Info

Publish Date
29 Dec 2023

Abstract

The mosque is a non-profit organization whose accounting records have been regulated by the Interpretation of Financial Accounting Standards No. 35. The problem that has been occurring in society is a lack of knowledge regarding the importance of accountability and transparency in financial management and mosque financial records that have not complied with applicable accounting standards. The purpose of this study was to determine the application of accountability and transparency in financial management at the Great Miftahul Jannah Mosque in Blitar Regency and to analyze the financial reports at the Miftahul Jannah Grand Mosque in Blitar Regency, whether they are in accordance with ISAK 35. The method used is a qualitative case study. The results of this study indicate that accountability and transparency in the financial management of the Miftahul Jannah Grand Mosque as a whole have been implemented and are running well. The Miftahul Jannah Grand Mosque has not presented financial reports in accordance with ISAK 35, only presents financial reports in the form of cash in and cash out only in the General Cash Book and Financial Accountability Report.

Copyrights © 2023






Journal Info

Abbrev

jas

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal BALANCE merupakan media kajian artikel ilmiah hasil penelitian dan kajian analisis kritis dalam bidang akuntansi, baik secara nasional maupun internasional. Artikel ilmiah dapat berupa penelitian kualitatif maupun penelitian kuantitatif. Jurnal BALANCE menerima artikel ilmiah dengan area ...