Penyusunan laporan keuangan masjid berdasarkan PSAK 45

Fauzi, Mohammad Rizka Cholid and Setyaningsih, Nina Dwi (2020) Penyusunan laporan keuangan masjid berdasarkan PSAK 45. El Muhasaba Jurnal Akuntansi, 11 (2). pp. 114-122. ISSN 2442-8922

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Abstract

Funds needed by the mosque are mostly obtained from public. The funds obtained can be used and responsibly according their use. More people providing fund to mosque, management must be give a report or financial statement based on financial accounting standard. The purpose of this research is to find out and do the mosque financial report based on PSAK 45, so can give a facility to give an infotmation related mosque finance. This research uses a qualitative approach with descriptive methods. The data obtained in this study came from observations, interviews and documentation The results of this study are the mosque management still has not applied PSAK 45 in the compiling of financial statements.

Item Type:	Journal Article
Keywords:	compiling; PSAK 45; mosque
Subjects:	14 ECONOMICS > 1401 Economic Theory
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	Nina Dwi
Date Deposited:	02 Dec 2020 04:34

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