Implementasi ISAK 35 dan Penyajian PSAK 109 dalam Laporan Keuangan pada Masjid Al-Muslimun Tulungagung

Abstract

This study aims to determine the application of ISAK 35 as a standard for presenting financial statements, especially at the Al-Muslimun mosque, Tulungagung Regency, and to determine the presentation of financial statements combined between PSAK 109 and ISAK 35 to facilitate accountability and transparency of the management. The method used is a qualitative method with a case study approach. The data used in the study came from interviews, observations, documentation, and other relevant literature sources. The results of the study indicate that the Al-Muslimun mosque has not implemented ISAK 35 in the presentation of its financial statements. The financial statements are presented simply by only writing down the cash income and usage each month. The reconstruction of the financial statements for Al-Muslimun mosque shows a statement of financial position according to ISAK 35. Still, in the net assets section, it is converted into a balance of funds. Statements of comprehensive income, statements of changes in net assets, statements of cash flows, and notes to financial statements are presented under ISAK 35. Meanwhile, reports of changes in funds and reports of changes in assets under management are presented under PSAK 109.