Desain Model Akuntansi Mesjid (Studi Kasus pada Mesjid Jami Al Kautsar Kairagi Dua, Kecamatan Mapanget, Kota Manado)

Abstract

The purpose of this study is to design a mosque accounting in accordance with the Interpretation of Financial Accounting Standards 35. This study uses a qualitative descriptive method with data collection techniques of observation, interviews, documentation and literature study. The research object chosen is the Jami Al Kautsar Mosque, Kairagi Dua Village, Mapanget District, Manado City, which is the main mosque in Kairagi Dua Village. The results show that with the design of the mosque accounting model, the mosque management can process transactions related to mosque activities, so that they can present financial reports in accordance with the Interpretation of Financial Accounting Standards 35. Thus, the management can be responsible for the financial management of the mosque to the congregation and donors. so that it is hoped that there will be no suspicion, as has happened so far.

Keywords: Mosque Accounting, Interpretation of Financial Accounting Standards 35