Preparation of Financial Reports at Al-Ishlah Mosque Based on SAK EP and ISAK No. 335

Abstract

This study aims to produce financial reports for the Al-Ishlah Mosque in accordance with SAK EP and ISAK No. 335, as well as to produce a module containing the steps for preparing financial reports in accordance with SAK EP and ISAK No. 335. The object of this study is one of the houses of worship in East Jakarta, namely the Al-Ishlah Mosque, Malaka Jaya, Duren Sawit District, East Jakarta, DKI Jakarta. The data used in this study consist of primary and secondary data. The data analysis method used is the Miles Huberman technique. This study uses a qualitative descriptive approach. The results of the study indicate that the Al-Ishlah Mosque has not yet recorded its financial reports in depth. This prompted the researcher to prepare financial reports and design a financial reporting module so that the prepared financial reports can serve as a long-term reference. In addition to preparing financial reports in accordance with government regulations, namely SAK EP and ISAK No. 335.