<![CDATA[ABSTRACTPurpose:This study examines the implementation of Indonesian Financial Accounting Standards (PSAK) 401 and 409 in the financial reporting of the Charity House of Jamik Mosque, Universitas Syiah Kuala, and identifies the principal challenges affecting their application.Design/Methodology:The study employed a qualitative descriptive, cross-sectional design. Primary data were collected through an open-ended interview with a finance and accounting staff member. Secondary data were obtained from published financial statements and related documents, including the statement of financial position, statement of changes in funds, statement of changes in managed assets, cash flow statement, and notes to the financial statements. Data were analysed using the Miles and Huberman interactive model, comprising data collection, data reduction, data display, and conclusion drawing. The institution’s reporting practices were compared with the recognition, measurement, presentation, and disclosure requirements of PSAK 401 and PSAK 409.Findings:The institution has attempted to implement both standards by preparing the principal financial statements and reporting zakat, infaq, and sadaqah transactions. However, implementation remains partial, particularly in the measurement and disclosure aspects. Manual recording procedures, limited staff understanding of sharia accounting standards, and the absence of a fully integrated accounting information system constrain timely and consistent compliance.Practical Implications:An integrated digital accounting system and continuing staff development are required to strengthen reporting accuracy, transparency, and accountability.Originality/Value:This study provides evidence from a university-affiliated mosque-based ZIS institution, a context less frequently examined than formal zakat agencies.]]>
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