Akuntabilitas Pengelolaan Keuangan Masjid Sabilillah Kota Malang Berdasarkan ISAK 35

Abstract

<p><em><span lang="IN">This study aims to determine </span><span lang="EN-US">the </span><span lang="IN">accountability, transparency, and implementation of ISAK 35 in the financial management of the Sabilillah Mosque in Malang in the 2021 observation year. This research use</span><span lang="EN-US">d</span><span lang="IN"> a qualitative method. </span><span lang="EN-US">P</span><span lang="IN">rimary and secondary data</span><span lang="EN-US"> were collected</span><span lang="IN"> from observations, interviews, and documentation. The collected data will be compared with Law No. 28 of 2004 and ISAK 35. The results show that the Sabilillah Mosque Malang has implemented accountability indicators but is not yet accountable because the financial statements of the Sabilillah Mosque Malang have not implemented ISAK 35. Meanwhile, transparency has not been fully implemented because it has not complied with Law No. 28 of 2004.</span></em></p>