Implementation Of Accounting for Mosque in Some Mosque in Bandung Regency

Abstract

Community service can take any form. One of them is by giving thoughts in increasing the accountability 
of mosques. Mosques, at this time in Indonesia, not only function as places of worship but also have socio
economic functions. One of the mosques belonging to this class is the Jami Mosque. Although it is a jami 
mosque, most of the mosques have not yet processed into mosques that can account for their socio
economic funds to the people. Evidence of several jami mosques in Bandung Regency shows a low level 
of financial accountability readiness with reference to the Interpretation of Financial Accounting 
Standards (ISAK) 35, especially the introduction of ISAK 35. An assessment of the level of reporting 
readiness is carried out using an exploratory method. Mosque samples were collected from mosque 
administrators who responded to the researcher's questionnaire. Research outputs are in the form of 
national and international journals as well as mosque accounting modules. The purpose of the study is to 
measure the level of recognition and increase in understanding of mosque takmir practitioners and the 
public on mosque accounting as well as to be able to provide input for the accounting standard board 
in preparing the Statement of Financial Accounting Standards (PSAK) for Mosques which currently does 
not exist. The results of the study show that the recognition of the form of reports alone is still low, so 
socialization about the forms and elements of financial reports is needed.