Akuntabilitas pengelolaan keuangan Masjid Sabilillah Kota Malang berdasarkan ISAK 35

Juniaswati, Karyn Tri ORCID: https://orcid.org/0000-0002-1825-0003 and Murdiansyah, Isnan ORCID: https://orcid.org/0000-0002-1825-0097 (2022) Akuntabilitas pengelolaan keuangan Masjid Sabilillah Kota Malang berdasarkan ISAK 35. Aktsar : Jurnal Akuntansi Syariah, 5 (1). pp. 118-135. ISSN ISSN 2622-5255 (online) ISSN 2622-2345 (cetak)

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Abstract

This study aims to determine the accountability, transparency, and implementation of ISAK 35 in the financial management of the Sabilillah Mosque in Malang in the 2021 observation year. This research used a qualitative method. Primary and secondary data were collected from observations, interviews, and documentation. The collected data will be compared with Law No. 28 of 2004 and ISAK 35. The results show that the Sabilillah Mosque Malang has implemented accountability indicators but is not yet accountable because the financial statements of the Sabilillah Mosque Malang have not implemented ISAK 35. Meanwhile, transparency has not been fully implemented because it has not complied with Law No. 28 of 2004.

Item Type:	Journal Article
Keywords:	accountability; transparency; financial statements; ISAK 35; mosque
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150115 Sharia Accounting 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150199 Accounting, Auditing and Accountability not elsewhere classified
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	Isnan Murdiansyah
Date Deposited:	01 Nov 2022 14:32

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