IMPLEMENTATION OF MOSQUE FINANCIAL REPORTING BASED ON PSAK 109
HELLIANA, NUNUNG NURHAYATI, RIYANG MARDINI, FIRMAN SHAKTI

Fakultas Ekonomi dan Bisnis

Abstract

Mosques have the potential to be a resource that supports economic and financial development based on Sharia principles, but there are still many mosques in Bandung City that have not made transparent and accountable mosque financial reports due to the limited knowledge and skills of mosque administrators in preparing mosque financial reports.
Based on these problems, the PKM Team provides solutions through (1) training and assistance in making mosque-based financial reports. (2) Providing assistance to mosques that require the preparation of transparent and accountable mosque financial reports, so that participants are able to prepare transparent and accountable mosque financial reports based on PSAK 109.
The training method is to provide a one-day workshop and provide material and practice in making financial reports from recording transactions, making journals, ledgers and mosque financial reports, assisted by lecturers in the accounting study program and 4th semester accounting study program students. In addition, participants were also given the opportunity to ask questions if there were cases that could not be resolved properly. The PKM activity has been held and has run smoothly.
The results obtained are that at least the DKM chairman and the mosque treasurer have an understanding of the importance of making transparent and accountable mosque financial reports and can practice it in their respective mosques. There are participants who already understand and there are some participants who still ask questions in electronic media via WhatsApp to the team.

Keywords: FINANCIAL REPORINGT, MOSQUE, PSAK 109

Topic: Economic Welfare in Terms of Islamic Perspective