ISAK 35-Based Financial Statement Training for Improving Transparency and Accountability at Masjid Jami’ Al-Barokah

Abstract

This community service program was conducted to increase the knowledge and understanding of mosque administrators in preparing financial statements based on ISAK 35 at Masjid Jami’ Al-Barokah. Financial transparency and accountability are important aspects in maintaining community trust toward mosque management. However, the financial recording system used by the mosque was still limited to simple records of cash inflows and outflows without applying appropriate accounting standards. The program was implemented through several stages, including preparation, implementation, and evaluation, using observation, interviews, counselling sessions, practical exercise, and group discussions. The activity results showed that participants gained a better understanding regarding the preparation of ISAK 35-based financial reports, such as statements of financial position, comprehensive income statements, cash flow statements, and notes to financial statements. This program is expected to encourage mosque administrators, as managers of non-profit organizations, to implement financial management practice that are more structured, transparent, and accountable