<![CDATA[This community service project aimed to enhance the financial accountability and transparency of Masjid Istiqomah by implementing proper financial reporting standards. The specific objectives were to: 1) Identify and inventory the mosque's assets and financial transactions, 2) Provide training and mentoring on applying Indonesian financial accounting standards for non-profit organizations (ISAK 35) and sharia-compliant philanthropy (PSAK 409), and 3) Assist the mosque's treasurer in preparing a complete set of financial statements for accountability to the congregation. The project employed the Participatory Rural Appraisal (PRA) method, focusing on collaborative mentorship. The execution was conducted in phases: a Focus Group Discussion (FGD) for initial assessment, an asset identification and data collection phase, a series of technical workshops and intensive mentoring sessions on preparing financial statements, and a finalization phase. The activities were carried out by a team of lecturers and students from UNS, working directly with the mosque's treasury officials. The project successfully produced Masjid Istiqomah's first complete set of financial statements for the period January 1 - June 30, 2025. The outputs include: a Statement of Financial Position, a Statement of Activities, a Statement of Changes in Net Assets, and Notes to the Financial Statements. Furthermore, the competence of the mosque's treasurer in understanding and practicing sharia-based financial recording and reporting was significantly improved. A simple Standard Operating Procedure (SOP) for ongoing bookkeeping was also established. This project provides significant practical value by transforming the mosque's financial management from simple cash notes to a standardized, transparent, and accountable system. It strengthens the mosque's social trust (legitimacy) by enabling clear financial accountability to its stakeholders (the congregation). The project also serves as a practical model for other mosques and non-profit organizations seeking to implement ISAK 335 and PSAK 409, demonstrating how academic knowledge can be directly applied to solve real-world community problems. The novelty of this work lies in its focused, hands-on application of complex sharia accounting standards (PSAK 409 and ISAK 335) within the specific, often overlooked context of a local mosque. While these standards exist theoretically, their practical implementation at the grassroots level is limited. This project bridges that gap by translating accounting theory into a simple, manageable framework for non-accountant mosque officials, ensuring both religious compliance (sharia principles) and financial accountability. The participatory mentorship model ensures the solution is sustainable and owned by the community.]]>
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