Implementasi Interpretasi Standar Akuntansi Keuangan (ISAK) No.35 Tentang Penyajian Laporan Keuangan Entitas Berorientasi Non Laba Pada Masjid Agung Kalianda
DOI:
https://doi.org/10.35870/jemsi.v11i4.4411Keywords:
Mosque, Financial Statements, ISAK 35Abstract
Mosques are non-profit entities that use guidelines from Financial Accounting Standards Interpretation (ISAK) 35 in preparing their financial statements. The purpose of this study is to analyze the compliance of the financial statements of the Kalianda Grand Mosque with ISAK 35. The research method used is qualitative, and data was obtained from observations, interviews, and documentation at the Kalianda Grand Mosque. The results of this study indicate that the financial statements of the Kalianda Grand Mosque are not yet in accordance with ISAK 35. The preparation of the financial statements of the Kalianda Grand Mosque only consists of recording cash outflows and inflows. Financial statements of the Kalianda Grand Mosque that comply with ISAK 35 consist of a Statement of Financial Position, a Statement of Comprehensive Income, a Statement of Changes in Net Assets, a Cash Flow Statement, and Notes to the Financial Statements.
Downloads
References
Amelia, S., & Bharata, R. W. (2022). Analisis penerapan ISAK No 35 tentang penyajian laporan keuangan organisasi nonlaba pada Yayasan Hati Gembira Indonesia (Happy Hearts Indonesia). Akuntansiku, 1(4), 288–298. https://doi.org/10.54957/akuntansiku.v1i4.314.
Dewan Standar Akuntansi Keuangan. (2018). ISAK 35 Penyajian Laporan Keuangan Entitas Berorientasi Non Laba. DSAK-IAI: Jakarta.
Diviana, S., Putra Ananto, R., Andriani, W., Putra, R., Yentifa, A., Zahara, & Siswanto, A. (2020). Penyajian laporan keuangan entitas berorientasi nonlaba berdasarkan ISAK 35 pada Masjid Baitul Haadi. Akuntansi Dan Manajemen, 15(2), 113–132. https://doi.org/10.30630/jam.v15i2.20.
Fitriana, A. (2024). Buku Ajar Analisis Laporan Keuangan. Akademi Keuangan & Perbankan Riau (AKBAR) Pekanbaru.
Hidayat, W. W. (2018). Dasar-Dasar Analisa Laporan Keuangan. Uwais Inspirasi Indonesia. https://doi.org/10.1016/j.nrleng.2011.09.004.
Kwalepa, E., Leunupun, P., & Persulessy, G. (2022). Kesiapan penerapan laporan keuangan organisasi nonlaba berdasarkan ISAK 35 (Studi kasus Jemaat GPM Murai Klasis Aru Tengah). IMPREST: Jurnal Ilmiah Akuntansi, 1(1), 38–44. https://doi.org/10.37476/imprest.v1i1.2975.
Peraturan Menteri Keuangan (PMK) No. 232/PMK.05/2022. (2022). Tentang Sistem Akuntansi dan Pelaporan Keuangan Instansi. 191303.
Rizaty, M. A. (n.d.). Data jumlah masjid di Indonesia menurut jenisnya per 7 Maret 2024. 2024. Retrieved from
Setiawati, B., & Hafni, D. A. (2023). Implementasi ISAK 35 pada laporan keuangan panti asuhan. Jurnal Akuntansi Dan Governance, 3(2), 101. https://doi.org/10.24853/jago.3.2.101-114.
Silmi Mursidah, Yenni Samri Juliati Nasution, & Laylan Syafina. (2023). Akuntabilitas pengelolaan keuangan masjid: ISAK 35 di Kecamatan Tanjung Morawa Kabupaten Deli Serdang. AKUA: Jurnal Akuntansi Dan Keuangan, 2(4), 232–245. https://doi.org/10.54259/akua.v2i4.1907.
Sugiarto. (2021). Pelaporan Keuangan Segmen. Academia. Retrieved from
Sugiyono. (2022). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Penerbit Alfabeta.
Turangan, G. J., Putong, I. H., & Tangon, J. N. (2022). Implementasi ISAK No. 35 atas penyajian laporan keuangan entitas berorientasi nonlaba (Studi kasus pada GMIM Bethesda Tatelu). Jurnal Kewarganegaraan, 6(2), 3753–3762.
Wardoyo, D. U., Perdana, N. A. R., & Khotimah, D. K. (2022). Analisis implementasi ISAK 35 terhadap laporan keuangan Masjid Syamsul Ulum periode 2021. Jurnal Publikasi Ekonomi Dan Akuntansi, 2(3), 356–369. https://doi.org/10.51903/jupea.v2i3.387.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Eka Khoiriah, Any Eliza, Dimas Pratomo
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers 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, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.
