Description of the Implementation of PSAK 45 and ISAK 35 in Mosque Financial Reporting Accounting

Abstract

Mosques are non-profit organizations in the religious sector. Mosque institutions must and have the right to make responsible financial reports and report to users of mosque institutional financial reports. This study provides an overview of the application of PSAK 45 and ISAK 35 in mosque financial reporting. The results of the application of IAS 45 and Interpretation of SFAS 35 second reporting standards have almost no difference, especially in the financial statements only in ISAK 35 m emperhatikan persyartaan minimum content of financial statements in IAS 1 then d apat menyesuaiakan description of some pis, d apat menyesuaiak a n a description of the report finance: report title, considering the relevant facts so as not to reduce the quality of the information presented and the addition of LRA financial reports is possible as long as it is explained in the accounting policy there are regulatory references, in this case assumptions and what is managed by the mosque is much more complex in its sources and uses. Based on the descriptions regarding the reporting standards of PSAK 45 and ISAK 35, the two reporting standards can be used in the preparation of mosque financial reports, although many mosques still use simple reports.