Akuntabilitas dan Pengelolaan Keuangan di Masjid

(Studi Kasus Masjid Al-Iqro’ Kota Pematangsiantar)

Authors

  • Sumaizar Sumaizar Sekolah Tinggi Akuntansi Dan Manajemen Indonesia
  • Eko Deswin Miechaels Siringo-ringo Sekolah Tinggi Akuntansi Dan Manajemen Indonesia
  • R. Elfrida Panjaitan Politeknik Bisnis Indonesia
  • Septiany A Siallagan Sekolah Tinggi Akuntansi Dan Manajemen Indonesia

DOI:

10.33395/owner.v3i1.113

Abstract

This research was conducted at Al-Iqra’ Mosque, Pematangsiantar. This  study aims to find out hoe accounting and practice financial management carried out by the mosque management.This research was conducted using qualitative methods, collection of data conducted with interviews and information retrieval from the mosque cash report Al-Iqra’. The data source was obtained from the statement of chairmen, treasurer and jama’ah Al-Iqra’ Mosque who knows about practice accounting and financial management at the Al-Iqra’ Mosque. Based on results of data conducted by researchers, shows that the management the mosque has adopted accounting practices,although it still uses methods simple  one. Financial management is recorded well, although still simple, but the method lasts well for years.

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References

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Nur Aisyah, Akuntabilitas pada Pengelolaan Keuangan Masjid Agung Lamongan menurut PSAK 45 tentang Pelaporan Keuangan Organisasi Nirlaba, UIN Sunan Ampel, Surabaya, 2019.

M. Alqodri Pratama, Analisis Penerapan Prinsip Akuntansi terhadap Akuntabilitas Laporan Keuangan Masjid (Studi Kasus Masjid di Medan), Fakultas Ekonomi dan Bisnis Islam, UIN Sumatera Utara, 2017.

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Rudianto, Pengantar Akuntansi Konsep dan Penyusunan Laporan Keuangan (Adaptasi IFRS), Jakarta, Erlangga, 2012.

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Published

2019-02-01

How to Cite

Sumaizar, S., Siringo-ringo, E. D. M. ., Panjaitan, R. E. ., & Siallagan, S. A. . (2019). Akuntabilitas dan Pengelolaan Keuangan di Masjid: (Studi Kasus Masjid Al-Iqro’ Kota Pematangsiantar). Owner : Riset Dan Jurnal Akuntansi, 3(1), 144-153. https://doi.org/10.33395/owner.v3i1.113