%A Nariasih, Dewi Yibta %A Kurrohman, Taufik %A Andriana, Andriana %D 2017 %T Laporan Keuangan Masjid Berdasarkan Kombinasi PSAK Nomor 45 dan PSAK Nomor 109 (Studi Kasus Pada Masjid XYZ) %K %X This research aims to know the financial statements have been drawn up by the institutions of the mosque especially XYZ mosque for later comparison with the PSAK Number 45 and PSAK Number 109 and solved into the financial statements based on the combination of PSAK Number 45 and PSAK Number 109. The Type of this research is a qualitative descriptive by using primary and secondary data collected by using the techniques of observation, interviews, and documentation. In this research the author did data analysis by collecting, reduction, and serves data to be drawn a conclusion. The validity of data was checked using the triangulation method. The results of this research are the financial statements have been prepared by XYZ mosque are still not in accordance with the PSAK Number 45 and or PSAK Number 109. Financial report compiled by XYZ mosque still in the form of a simple cash book. The combination is done by compiling financial position reports and activity reports based on PSAK Number 45 in which account assets neto was changed to fund balance, asset-run changes report based on PSAK Number 109, and the cash flow statement and the notes of financial statements based on PSAK Number 45. %U https://jurnal.unej.ac.id/index.php/e-JEBAUJ/article/view/4553 %J e-Journal Ekonomi Bisnis dan Akuntansi %0 Journal Article %R 10.19184/ejeba.v4i1.4553 %P 6-11%V 4 %N 1 %@ 2685-3523 %8 2017-05-08