Paripurna, M Hendra (2023) Analisis Penerapan Akuntansi Pada Masjid Paripurna Al-huda Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to find out whether the financial statements presented by the treasurer of the Paripurna Al-Huda Mosque in Pekanbaru are in accordance with the accounting standards for non-profit-oriented entities, namely interpretation of financial accounting standards 35. This is done because of the importance of mosque accounting as a form of accountability for funds obtained from donors that have been managed by the takmir or mosque administrators by presenting financial reports. This type of research is a descriptive qualitative research that aims to understand how the process of preparing financial reports by the Paripurna Al-Huda Mosque Pekanbaru, the treasurer's division. This study uses primary data and secondary data. The results of this study indicate that the financial reports of the Paripurna Al-Huda Pekanbaru Mosque which have been presented in 2020 are not appropriate and have not applied financial accounting standards for entities that have a non-profit orientation, namely ISAK No. 35

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