Year: 2025
Type: article
Abstract: The aim of this study is to analyze the financial report format presented by Masjid Besar Al-Jami' Khoirul Huda. This study also seeks to assess whether the financial report complies with ISAK 35 standards and to explore its benefits for the mosque's management. The research method used is a descriptive approach with a qualitative method. The findings of this study show that the financial report prepared by the mosque's treasurer only contains information about income and expenses, which complies with ISAK 35 standards. However, the report does not include a statement of financial position, which is an essential component of financial reporting according to accounting standards.
Source: Gorontalo Accounting Journal
Authors: Nurhadi Susanto, Ahmad Fahrudin Alamsyah
Institution: Universitas Islam Negeri Maulana Malik Ibrahim
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4411319156