Penyusunan Laporan Keuangan Masjid Al Anwar Berdasarkan ISAK 35

Farisa, Rachmaddin Adam (2023) Penyusunan Laporan Keuangan Masjid Al Anwar Berdasarkan ISAK 35. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Masjid merupakan salah satu contoh organisasi nirlaba yang mendapatkan sumberdaya keuangan dari donatur. Masjid harus mengelola sumber daya keuangan dari donatur secara professional dan akuntabel sehingga kepercayaan donatur atas sumberdaya keuangan yang disumbangkan kepada masjid dapat terjaga. Dalam rangka pengelolaan keuangan tersebut, masjid memerlukan suatu sistem pelaporan keuangan yang dapat mencakup semua informasi keuangan yang diperlukan oleh donatur . Standar pelaporan keuangan yang berlaku untuk organisasi nirlaba di Indonesia adalah Interpretasi Standar Akuntansi keuangan nomor 35 (ISAK 35). Masjid Al Anwar menjadi objek dalam penelitian ini. Proses pengumpulan data dilakukan dengan studi literasi maupun wawancara kepada para pengurus masjid. Hasil dari penelitian diperoleh bahwa pelaporan keuangan di Masjid Al Anwar belum sesuai dengan ISAK 35. Dalam karya tulis ini, penulis menyusun laporan keuangan yang sesuai dengan ISAK 35 menggunakan data keuangan Masjid Al Anwar tahun 2022. Laporan keuangan yang disusun meliputi Laporan Penghasilan Komprehensif, Laporan Perubahan Aset Neto, Laporan Posisi Keuangan, Laporan Arus Kas dan Catatan atas Laporan Keuangan. The Mosque is one of the example of non-profit organization which raises fund form public. The Mosque have to preserve the trust of public toward the fund that they donate to the mosque by managing the fund professionally and reporting the expenditures accountably. In order to manage the fund, the mosque requires a financial reporting standard that can provide information needed by the public. Financial Reporting Standard for non-profit organization prevailed in Indonesia is The Interpretations of Financial Accounting Standards No. 35 (ISAK 35). Masjid Al Anwar is the object of this study. The data accumulation process of this study carried out in the form of literature studies and interview with the mosque managers. This study results the statement that the financial reporting activities of Masjid Al Anwar does not appropriate with the ISAK 35. In this paper, author constructs financial reports according to ISAK 35 using the financial data of Masjid Al Anwar for the year of 2022. The financial reports constructed are The Comprehensive Income Statement, Statement of Change in Net Asset, Statement of Financial Positions, Statement of Cash Flow and Notes to Financial Statements.

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