The mosque institution is a non-profit organization in the religious field. The mosque institution should and is entitled to make accountable financial statements and report to users of the mosque institutional financial statements. This study aims to determine whether the implementation of financial reporting Roudhotul Muchlisin Mosque has been in accordance with what is listed in PSAK No.45.
The research method used is descriptive analysis method that is the application of financial statements that include analysis of the recognition, measurement, disclosure and reporting. The results of this study indicate that the financial statements of the mosque Roudhotul Muchlisin still in the form of simple in the form of income and expenditure not yet in accordance with PSAK No. 45 in the absence of accounting personnel. The cause of inhibiting the application of PSAK No.45 to the mosque is because the resources in the field of accounting are still lacking and the names on the financial statement account are also not in accordance with PSAK No.45 and difficult to understand by the reader.