Laporan Keuangan Masjid Berdasarkan Kombinasi PSAK Nomor 45 dan PSAK Nomor 109 (Studi Kasus Pada Masjid XYZ)

Dewi Yibta Nariasih; Taufik Kurrohman; Andriana Andriana

doi:10.19184/ejeba.v4i1.4553

Dewi Yibta Nariasih Jurusan Akuntansi, Fakultas Ekonomi, Universitas Jember (UNEJ) Jln. Kalimantan 37, Jember 68121
Taufik Kurrohman Jurusan Akuntansi, Fakultas Ekonomi, Universitas Jember (UNEJ) Jln. Kalimantan 37, Jember 68121
Andriana Andriana Jurusan Akuntansi, Fakultas Ekonomi, Universitas Jember (UNEJ) Jln. Kalimantan 37, Jember 68121

DOI: https://doi.org/10.19184/ejeba.v4i1.4553

Abstract

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.