PENYUSUNAN LAPORAN KEUANGAN MASJID BERDASARKAN PSAK 45

Main Authors: Fauzi, Mohammad Rizka Cholid, Setyaningsih, Nina Dwi
Format: Article info application/pdf eJournal
Bahasa: eng
Terbitan: Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang , 2020
Subjects:
Online Access: http://ejournal.uin-malang.ac.id/index.php/el-muhasaba/article/view/7645
http://ejournal.uin-malang.ac.id/index.php/el-muhasaba/article/view/7645/pdf
Daftar Isi:
  • 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.