PENYUSUNAN LAPORAN KEUANGAN ENTITAS BERORIENTASI NONLABA BERDASARKAN ISAK 35 (STUDI KASUS PADA MASJID TEDUH)

This study aims to determine how the form of presentation of financial statements applied by the Teduh Mosque is in accordance with the guidance of non-profit entities, namely ISAK 35. This type of research is quantitative descriptive research. The data collection methods used are documentation and interviews. The data used is 2023 data on financial reports from January to june which includes reports on mosque income and expenses. The financial statements used by the mosque are not in accordance with accounting standards (ISAK 35). It can be concluded that the Teduh Mosque has not implemented financial statements in accordance with the ISAK 35 standard. Teduh Mosque can make financial statements based on ISAK 35 including the statement of financial position, statement of comprehensive income, statement of net assets, statement of cash flows, and notes to financial statements.