Penerapan Laporan Keuangan Pada Lembaga Masjid (Studi Kasus Pada Masjid Al-Baitul Muqaddam Tokelan Panji Situbondo)

This research was conducted at the Masjid Al-Baitul Muqaddam Tokelan Panji - Situbondo, with respect to the implementation of SFAS No. 109 accounting charity, donation / charity. Diman in IAS financial statements are arranged on a non-profit organization which essentially is to manage funds received from the public in order to be channeled back to the community and accountable to the public anyway.
The goal of this research is to provide an overview of the financial institutions reporting Mosque Baitul Muqaddam tokelan Panji Situbondo, which then does its financial reporting in accordance with SFAS 109. The results of the research conducted showed that financial institutions reporting Mosque Baitul not Muqaddam in accordance with SFAS No. 109. However, when viewed from the income received by the mosque comes from zakat, charity box Friday prayers, Fateha / benefactors, donors, squeeze, others indicate that financial reporting refers to SFAS 109. SFAS 109 In that the resources of entities in getting funds from the charity, donation / charity. Revenue Masjid Al-Baitul Muqaddam other than zakat funds also come from donations several donations / alms from the public / muzaki well as donors intended for distribution to the public.