AKUNTABILITAS DAN TRANSPARANSI KEUANGAN MASJID BERDASARKAN PSAK NO.45 TENTANG PELAPORAN ORGANISASI

Abstract

Mosques become highlight within society for its transparency of using fund source either from donators or infaq. This determines mosques make financial statement as part of responsibility and have obligation to report it to the users of financial statement. Therefore, this research aimed to find out how accountability and transparency of mosques’ financial management; as well as method of related statement in accordance with its standard which established by Indonesian Accounting Association (IAA) for non-profit organization, i.e. PSAK No.45 at Raya Sabilal Muhtadin Mosque. Moreover, the research was descriptive qualitative. Furthermore, the data were secondary in from of financial statement documents and interview result among mosque administrator namely head of Takmir, treasurer, and mosque accountant; also two jamaah as its primary data. Additionally, from the research result, it was proven that the mosque had managed its finance accountably. In other words, there was financial statement book-keeping. In addition, the financial statement was reported well and in had successfully increased society on mosque financial statement report.

Keywords: accountability, transparency, mosque, PSAK 45