AZHIM, AHMAD AZZAM ABDUL (2022) EVALUASI PENERAPAN ISAK 35 PADA LAPORAN KEUANGAN ENTITAS NONLABA: STUDI KASUS PADA MASJID BAITUSSALAM. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Entitas nonlaba tidak menjadikan laba sebagai tujuan utama dalam menjalankan kegiatannya. Dalam hal ini masjid merupakan salah satu bentuk dari entitas nonlaba yang sumber pendanaan utamanya berasal dari masyarakat dalam bentuk sumbangan atau hibah tanpa mengharap imbalan. Sejalan sebagai negara dengan jumlah penganut Agama Islam terbesar di dunia, Indonesia memiliki jumlah masjid yang sangat banyak untuk mengakomodir kegiatan Umat Islam. Terdapat aliran dana yang keluar dan masuk dengan jumlah masif sebagai akibat dari aktivitas yang dilakukan di masjid. Dana yang terkumpul ini harus dikelola dengan baik sebagai bentuk pertanggungjawaban takmir masjid kepada masyarakat. Sebagai bentuk pengelolaan yang baik, masjid harus mengeluarkan laporan keuangan yang relevan secara rutin kepada pihak-pihak yang memiliki kepentingan. Laporan keuangan ini harus sesuai dengan Interpretasi Standar Akuntansi (ISAK) 35 tentang penyajian laporan keuangan entitas berorientasi nonlaba. Penelitian ini bertujuan untuk mengetahui dan mengevaluasi kesesuaian laporan keuangan Masjid Baitussalam dengan ISAK 35. Penelitian ini menggunakan data primer berupa laporan keuangan yang diterbitkan Takmir Masjid Baitussalam, observasi langsung di lapangan, dan wawancara kepada Takmir Masjid Baitussalam serta data sekunder berupa studi pustaka. Hasil dari penelitian ini menunjukkan bahwa laporan keuangan Masjid Baitussalam sederhana dan belum sesuai dengan ISAK 35./Non-profit entities do not make profit as the main purpose in carrying out their activities. In this case, the mosque is a form of non-profit entity whose main source of funding comes from the community in the form of donations or grants without expecting anything in return. In line as a country with the largest number of followers of Islam in the world, Indonesia has a large number of mosques to accommodate the activities of Muslims. There is a massive inflow and outflow of funds as a result of the activities carried out at the mosque. The collected funds must be managed properly as a form of accountability for takmir masjid as the management to the community. As a form of good management, mosques must issue relevant financial reports regularly to parties who concerned. These financial statements must comply with the Interpretation of Accounting Standards (ISAK) 35 concerning the reporting of financial statements of non-profit oriented entities. This study aims to determine and evaluate the suitability of the Baitussalam Mosque's financial statements with ISAK 35. This study uses primary data in the form of financial reports published by the Takmir Masjid Baitussalam, direct observations in the field, and interviews with the Takmir Masjid Baitussalam as well as secondary data in the form of literature research. The results of this study indicate that the financial statements of the Baitussalam Mosque are still simple and not in accordance with ISAK 35.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | masjid, Masjid Baitussalam, laporan keuangan, entitas nonlaba, ISAK 35.,mosque, Baitussalam Mosque, financial statements, non-profit entity, ISAK 35. |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Akuntansi Keuangan |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 02 Mar 2023 07:12 |
| Last Modified: | 02 Mar 2023 07:12 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1074 |
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