Improving the Mosque Accountability Through Financial Reporting Assistance Based on ISAK 35
Keywords:
ISAK 35, Accountability, Financial ReportingAbstract
Purposes: This community service activity aims to introduce, inform, and provide an understanding of the importance of preparing financial reports and the technical steps for preparing financial reports based on ISAK 35 to Al Ikhlas Patukan mosque.
Design/Methodology/Approach: The community service program employed a group-based, comprehensive, and sustainable approach by involving partner mosques in all stages of planning, implementation, training, practice, monitoring, and mentoring to improve their knowledge and skills in preparing financial reports independently.
Findings: The results showed that the program improved the ability of the Al Ikhlas Patukan Mosque committee to prepare transparent and accountable financial reports in accordance with ISAK 35, particularly the statement of financial position and comprehensive income statement. Through training and continued mentoring, the committee gained better understanding of financial reporting procedures and became more capable of preparing mosque financial reports independently.
Originality/Value: This service activity provides practical solutions for implementing ISAK 35 in the context of mosque as the object.
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