FINANCIAL MANAGEMENT AND REPORTING AT THE I'ANATUT THOLIBIN MOSQUE SURABAYA

Abstract

This study aims to analyze the accountability of the management and reporting of the I'anantut Tholibin Mosque. The research method used is a qualitative case study by highlighting the phenomenon of management and reporting at the I'anantut Tholibin Mosque in Surabaya. The researcher uses data analysis techniques starting from data collection to the completion of the data collection process by collecting data, reducing data, presenting and drawing conclusions. Data collection is carried out through observation, interviews and documentation. The selected informants are people who really understand the problems to be studied and people who currently hold positions that are in accordance with the information to be extracted. Based on the results of the study, the I'anantut Tholibin Mosque in Surabaya has a similar understanding, namely the understanding of financial management and reporting. Unfortunately, the implementation of PSAK 109 and PSAK 45 has not been fully fulfilled by the mosque management. So the reports presented are merely an indication of the incoming and outgoing financial reports, not in accordance with existing policies, the implementation of KDPPLKS is also unknown and has not implemented sharia reporting in the presentation of its reports.