Accountability and Financial Management of Mosques Based on ISAK 35 Concerning Financial Reporting of Non-Profit Organizations: Case Study at Al-Ikhlas Mosque

This study aims to find out how accountability for financial management exists at the Al-Ikhlas mosque and to find out how it conforms to ISAK 35 regarding financial reporting of non-profit organizations. The method used in this research is descriptive qualitative research method. Data collection techniques used are observation, interviews, and documentation. According to ISAK 35, the financial statements of non-profit entities include statements of financial position, statements of comprehensive income, statements of cash flows and notes to financial statements. With good cash management, we can provide information to donors and other interested parties. The results of this study indicate that financial management at the Al-Ikhlas Mosque is still not in accordance with ISAK 35 standards, and the recording carried out by mosque administrators is still simple, namely recording income and expenses which are presented every Friday manually. The accountability process, which in this case is the process of disclosing to the congregation, is still not maximally detailed, only conveying the amount of income and expenses without clear details. Even so, the mosque parties have tried to make the best possible disclosure. This is because the management of the mosque does not know the financial recording system based on ISAK 35.


Introduction
Mosques are categorized as non-profit organizations because they obtain resources from donations from members and other donors who do not expect anything in return from the nonprofit organization (Putra & Rumondor, 2019). However, it is not yet fully known by the public that non-profit organizations have guidelines in presenting financial statements, therefore this must be corrected. This the importance of accountability from the mosque in managing sources of funds obtained by making appropriate financial reports. With the recording of financial reports in accordance with existing regulations, the public will be able to see the financial position as a whole and it is hoped that it will be easier to understand, and every detail of the transaction must be considered carefully and in detail in the recording (Iyah, 2021). Accountability in mosque financial management is a form of accountability for the preparation and transparency of financial reports owned by mosques, every income and expenditure of mosques must be properly recorded, and the recording itself must be based on accounting principles that have become the standard, so that every record income and expenses are recorded in a structured manner according to accounts and easily understood by the public as mosque congregations who are one of the users of financial reports (Noviana, 2019).
Presentation of financial reports at mosques is usually only made of cash receipts and disbursements without showing the amount of assets owned by the mosque, so that the information provided to users of financial reports, namely mosque donors, does not match what is seen because of weaknesses in the system for recording financial reports. So the implementation of a good financial system will provide the right answer to the public's distrust of the mosque organization and its takmir/administrators. According to Nurjannah (2018), accountability will improve if it is supported by an accounting system that produces timely, accurate and accountable information. Accounting standards for preparing financial reporting for non-profit entities have been regulated and stipulated by IAI in 2009 through Statement of Financial Accounting Standards (PSAK) No 45 (Angelia & & Rudy J. P, 2018). PSAK 45 underwent a revision process in 2011 before finally being replaced by Interpretation of Financial Accounting Standards (ISAK) Number 35 concerning Financial Reporting of Non-profit Entities in 2018. ISAK 35 reveals that a nonprofit organization is an institution whose main activities are not profit-oriented but that does not mean it does not produce profit (non-profit). According to ISAK 35, the financial statements of non-profit entities include statements of financial position, statements of comprehensive income, statements of cash flows and notes to financial statements. With good cash management, we can provide information to donors and other interested parties (Nurjannah, 2018).

Literature Review
The definition of accountability according to Abdul Hafiz Tanjung (2014) is "To be accountable for the management of resources and the implementation of the activities of a reporting entity that is entrusted to the reporting entity in achieving the objectives that have been set periodically." (Damin & Mustaqim, 2021) Mosque accounting can be interpreted as bookkeeping or a series of activities that are carried out systematically in the financial sector, based on certain principles, standardization, and procedures to produce actual information in the financial sector in mosque organizations. (Khairaturrahmi & Ibrahim, 2018) Accounting assigned to religious organizations has a close relationship with the application and treatment of accounting in the public domain. The public

Accountability and Financial Management of Mosques Based on ISAK 35 Concerning Financial Reporting of Non-Profit Organizations: Case Study at Al-Ikhlas Mosque
domain in question is the members, people, or followers of religion in the religious organization concerned. In this case, the public domain of mosque organizations is Muslims as a whole in general, and the surrounding community in particular. (Nuramalina, 2021) Mosque financial management consists of (1) The drafting mechanism consists of: Each work field describes the work program as a result of the congregation's deliberations for annual activities, identifies activities and schedules them, calculates costs and funding for each activity, submits a budget that is has been prepared for each sector at the Board of Directors Working Meeting, integrating all financing and receipts by taking into account the priority scale.
(2) Budgeting, through work meetings, the management prepares the expenditure and income budget according to the activities to be held. It is endeavored that in preparing the budget, the management's budget has a clear source of funds so as not to experience a deficit. Several things that need to be considered include: Prioritizing activities according to funding needs, the amount of expenditure for each sector is stated in numbers, Expenditures and income items are clearly indicated, integrating all fields in preparing the budget by establishing a Work Plan and Budget Management (RKAP). (3) Income and Expenditure Every income and expenditure should always be recorded carefully and regularly in a daily cash book to then be accumulated monthly. Recording of cash finances is usually done by a treasurer who is appointed in the management of the mosque. (Angelia & & Rudy J. P, 2018) ISAK 35 is a financial accounting standard that is categorized as new, this standard was ratified on April 11, 2019 and became effective on January 1, 2020. When ratifying ISAK 35, the Financial Accounting Standards Board also issued PSAK 13 which contains the revocation of PSAK 45 financial reporting for non-profit entities. (Hopefully, 2020) In PSAK 45, financial statements consist of statements of financial position, reports of activities, reports of cash flows, reports of changes in net assets, and notes to financial statements. In classifying net assets. PSAK 45 divides restricted net assets in which there are permanent restrictions and temporary restrictions, and unrestricted net assets. 47 Whereas in ISAK 35 there is a statement of comprehensive income, the classification of net assets used in ISAK 35 is divided into restricted net assets and restrictions. (Aisyah, 2019)

Research Method
The method used in this research is descriptive qualitative research method. Data collection techniques used are observation, interviews, and documentation. Qualitative research emphasizes more on the type of data collected in research, namely qualitative descriptive data. In other words, qualitative research is research that produces descriptive data and seeks to explore the meaning of a phenomenon based on existing facts.
The author conducted research at the Al-Ikhlas Mosque which is located at Jl. Madiosantoso, Pulo Brayan Darat I, Kec. East Medan, Medan City, North Sumatra. The research was conducted on April 16-20 2023. The subject in this study was the BKM Al-Ikhlas Mosque and the object in this study was accountability for financial management at the Al-Ikhlas mosque.

Result/Findings
The mosque is a non-profit organization, where in non-profit organizations the source of funds that can come from the community aims to be able to prosper the Al-Ikhlas Mosque. Therefore, as administrators of mosques, especially mosque treasurers who play an important role in managing and recording mosque finances, they should manage and report finances in an accountable, clear and honest manner. Many mosques are generally carried out by a mosque treasurer who has no background in accounting or in the field of economics, but there are already many mosques that have treasurers who already have a background in accounting and economics but have not implemented records in accordance with non-profit organization accounting, and each -Each of them has their own reasons, why they have not implemented a recording system in accordance with the financial recording regulations of non-profit organizations referring to ISAK 35, and this has attracted the attention of the general public who are aware that financial recording and management is in accordance with ISAK 35 accounting principles. very important and should be implemented in the financial management of the mosque. (Ramadan Riza, 2002) The Al-Ikhlas Mosque in implementing accountability uses various stages which in essence the mosque treasurer records cash income and expenditure. At this stage the treasurer is very thorough in recapping the transaction because later it will be posted on a notice board which aims to increase the congregation's trust in creating something that is accountable, which must be transparent at the time of the transaction Based on the results of interviews conducted by the treasurer and chairman of the mosque, it can be concluded that the Al-Ikhlas mosque has implemented accountability properly and transparently so that it has the full trust of the congregation. Also the management of the mosque must be responsible for the trust given and transparent, so that it can make the Al-Ikhlas Mosque prosperous and prosperous.

Conclusion
Based on the results and discussion that have been described by the researchers above, it can be concluded that the financial management at the Al-Ikhlas Mosque is not in accordance with the ISAK 35 accounting standards, just as the financial management reported at the Al-Ikhlas mosque still uses simple financial reports, namely only the report format containing the income and expenses of the mosque is recorded according to the mosque's financial transactions. Also for the recording is still done manually and recorded in a notebook. Accountability in the financial management of the Al-Ikhlas Mosque has been carried out properly and is accountable. However, in this case it is still not maximal in the delivery and recording of details of the mosque's cash inflows and outflows.