Analisis Penerapan Prinsip Akuntansi Terhadap Akuntabilitas Laporan Keuangan Masjid (Studi Kasus Masjid Desa Bandar Khalipah)

Authors

  • Muhammad Syukri Nasution Universitas Muslim Nusantara Al-Washliyah
  • Junita Putri Rajana Universitas Muslim Nusantara Al-Washliyah

Keywords:

Accounting Principles, Accountability, PSAK No. 45

Abstract

Mosque is one form of non-profit organization or organization that does not expect profit (non profit oriented). Therefore, mosques as a means of worship and activities of the ummah require effective financial reporting, this is because to support worship and religious activities. The results showed that the application of accounting principles had a huge effect on accountability or accountability of mosque financial statements. The results of interviews from various sources can be known that accounting principles have been applied to the creation of the mosque's financial statements. So that the mosque administrator has managed finances openly as a form of accountability or financial accountability of the mosque by recording receipts and cash expenditures. Financial management is well recorded even though it is still simple. Related to PSAK 45, the mosque administrator has not recorded based on PSAK 45 because the standard is recognized to have never been heard and introduced to the mosque administrator.

Downloads

Published

2021-12-17

Issue

KITABAH │ VOL. 5 │ NO. 2 │ 2021

Section

Articles

License

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).

KITABAH: Jurnal Akuntansi dan Keuangan Syariah have CC-BY-SA or an equivalent license as the optimal license for the publication, distribution, use, and reuse of scholarly work.

In developing strategy and setting priorities, KITABAH: Jurnal Akuntansi dan Keuangan Syariah recognize that free access is better than priced access, libre access is better than free access, and libre under CC-BY-SA or the equivalent is better than libre under more restrictive open licenses. We should achieve what we can when we can. We should not delay achieving free in order to achieve libre, and we should not stop with free when we can achieve libre.

KITABAH: Jurnal Akuntansi dan Keuangan Syariah is licensed under a Creative Commons Attribution 3.0 International License

You are free to:

  • Share — copy and redistribute the material in any medium or format
  • Adapt — remix, transform, and build upon the material for any purpose, even commercially.

The licensor cannot revoke these freedoms as long as you follow the license terms.