<![CDATA[As a non-profit organization, the At-Taqwa Banjarmasin mosque administrators are required to prepare and present financial reports in accordance with ISAK 335. However, in reality, until now, the At-Taqwa Banjarmasin Mosque administrators have not been able to prepare and present financial reports in accordance with ISAK 335. This study was conducted using an interview method conducted with the administrators and congregation of the At-Taqwa Banjarmasin Mosque to find various obstacles faced by the mosque administrators in implementing ISAK 335. From the results of the interviews, various obstacles were found faced by the At-Taqwa Mosque administrators in implementing ISAK 335 for the preparation and presentation of mosque financial reports, including the lack of understanding of the mosque administrators regarding the transparency of the presentation of mosque financial reports, limited information known to the mosque administrators regarding the existence of accounting standards that must be applied in the preparation of mosque financial reports, the lack of understanding of the mosque administrators regarding the accountability of financial reports, and the absence of administrators who handle mosque finances who have an Accounting Education background. It is also known that there is no demand from the mosque congregation for the mosque administrators to prepare and present financial reports. mosque according to ISAK 335, resulting in the mosque administrators feeling no need to prepare financial reports in accordance with ISAK 335.]]>
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