Analisis Penerapan Penyusunan Laporan Keuangan Organisasi Nirlaba berdasarkan ISAK Nomor 35 (Studi pada Masjid Taqwa Kampung Batas, Desa Cipang Kanan, Kecamatan Rokan IV Koto Kabupaten Rokan Hulu Tahun 2025) Analysis of the Implementation of Financial Statement Preparation for Nonprofit Organizations Based on ISAK No. 35 (A Study at Masjid Taqwa Kampung Batas, Desa Cipang Kanan, Kecamatan Rokan IV Koto Kabupaten Rokan Hulu in 2025)
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Authors:Elza Desnita1*, Rusydi Fauzan2
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Abstract
The implementation of Interpretation of Financial Accounting Standards (ISAK) No. 35 in nonprofit organizations has received considerable research attention, but studies examining its application to the preparation of mosque financial statements at the local level remain limited. This study aimed to analyze the preparation of financial statements based on ISAK No. 35 at Masjid Taqwa Kampung Batas, Cipang Kanan Village, Rokan IV Koto Subdistrict, Rokan Hulu Regency, in 2025. This study employed a qualitative approach with a case study design. The informants comprised the mosque’s chairperson, secretary, and treasurer, who were selected through purposive sampling. Data were collected through observation, interviews, and documentation and subsequently analyzed using an interactive analysis model comprising data reduction, data presentation, and conclusion drawing. The results showed that Masjid Taqwa’s financial statements were still prepared in a simple form consisting of records of cash inflows, cash outflows, and cash balances and therefore did not yet comply with the provisions of ISAK No. 35. Based on the available transaction data, these records could be reconstructed into a statement of financial position, statement of comprehensive income, statement of changes in net assets, statement of cash flows, and notes to the financial statements in accordance with the standard. These findings reinforce the importance of accountability in the management of nonprofit organizations and provide a practical contribution in the form of a financial statement preparation model based on ISAK No. 35 for mosque administrators. This study highlights the need to strengthen administrators’ competence in preparing standardized financial statements and opens opportunities for further research on nonprofit organizations with a broader scope.
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