Laporan Keuangan Masjid Madinatul Munawaroh

Abstract

Abstract. According to ISAK 35, the financial statements consist of statements of financial position, statements of comprehensive income, statements of changes in net assets, statements of cash flows and notes to financial statements. This study aims to analyze the form of Financial Statements at the Madinatul Munawaroh Mosque and analyze the Interpretation of Financial Accounting Standards 35 (ISAK 35) regarding the Presentation of Financial Statements at the Madinatul Munawaroh Mosque. The research method used is qualitative with descriptive analysis. Data sources used are primary and secondary. Primary is in the form of interview while secondary is in the form of financial statement data.
Research Results The presentation of financial statements at this mosque has not been prepared based on ISAK 35 (Interpretation of Financial Accounting Standards 35), which must be presented in four forms of financial statements including statements of financial position, comprehensive income statements, changes in net assets reports, cash flow statements and notes to financial statements. The financial statements of the Madinatul Munawaroh Mosque only include a simple financial report that is income and expenses without being grouped based on its account and still using its own language.
Based on the results of the Interpretation analysis, the interpretation has 4 points that produce financial statements in accordance with ISAK 35 consisting of financial statements, where the financial statements consist of statements of financial position, comprehensive income statements, statements of changes in net assets, cash flow statements and notes to statements finance. Therefore, Madinatul Munawaroh Mosque needs to apply non-profit organization accounting standards based on ISAK 35 in the preparation and presentation of its financial statements because the Madinatul Munawaroh Mosque has not. If the financial statements are presented in accordance with ISAK 35 it will directly make donors and the surrounding community feel confident in the allocation of funds and accountability of funds that have been well managed. The conclusion from this study is that the financial statements of the mosque are still not appropriate and based on the analysis of interpretations produce financial reports that are in accordance with ISAK 35.

Keywords: Mosque, Financial Statements, ISAK 35.

Abstrak. Menurut ISAK 35 laporan keuangan terdiri dari laporan posisi keuangan, laporan penghasilan komprehensif, laporan perubahan aset neto, laporan arus kas dan catatan atas laporan keuangan. Penelitian ini bertujuan untuk menganalisis bentuk Laporan Keuangan di Masjid Madinatul Munawaroh dan menganalisis Interpretasi Standar Akuntansi Keuangan 35 tentang Penyajian Laporan Keuangan di Masjid Madinatul Munawaroh. Metode penelitian yang digunakan adalah kualitatif dengan analisis deskriptif. Sumber data yang digunakan adalah primer dan sekunder. Primer berupa wawancara sedangkan sekunder berupa data laporan keuangan. Hasil penelitian Penyajian laporan keuangan pada masjid ini belum disusun berdasarkan ISAK 35 (Interpretasi Standar Akuntansi Keuangan 35), yang harus disajikan dalam empat bentuk laporan keuangan antara lain laporan posisi keuangan, laporan penghasilan komprehensif, laporan perubahan aset neto, laporan arus kas dan catatan atas laporan keuangan. Laporan keuangan Masjid Madinatul munawaroh hanya mencakup laporan keuangan yang sederhana yaitu pemasukan dan pengeluaran saja tanpa dikelompokkan berdasarkan akunnya serta masih menggunakan bahasa sendiri. Berdasarkan hasil analisis Interpretasi, yaitu interpretasi memiliki 4 poin yang menghasilkan laporan keuangan yang sesuai dengan ISAK 35 terdiri dari laporan posisi keuangan, laporan penghasilan komprehensif, laporan perubahan aset neto, laporan arus kas dan catatan atas laporan keuangan. Oleh karena itu, Masjid Madinatul Munawaroh perlu menerapkan standar akuntansi organisasi nonlaba berdasarkan ISAK 35 dalam penyusunan dan penyajian laporan keuangannya karena Masjid Madinatul Munawaroh. Jika laporan keuangan disajikan sesuai dengan ISAK 35 secara langsung akan membuat para donatur dan masyarakat sekitar merasa percaya dengan pengalokasian dana dan pertanggungjawaban dana yang telah dikelola dengan baik. Kesimpulannya adalah laporan keuangan masjid masih belum sesuai dan berdasarkan analisis interpretasi menghasilkan laporan keuangan yang sesuai dengan ISAK 35.

Kata Kunci: Masjid, Laporan Keuangan, ISAK 35