Analisis Penyajian Laporan Keuangan Organisasi Nirlaba Masjid Agung Kabupaten Tegal

Febriani, Fenti (2025) Analisis Penyajian Laporan Keuangan Organisasi Nirlaba Masjid Agung Kabupaten Tegal. Undergraduate Thesis thesis, UIN K.H. Abdurrahman Wahid Pekalongan.

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Abstract

Masjid sebagai lembaga keagamaan memiliki tanggung jawab tidak hanya dalam penyelenggaraan ibadah, tetapi juga dalam pengelolaan keuangan yang transparan dan akuntabel. Interpretasi Standar Akuntansi Keuangan (ISAK) 335 diterbitkan sebagai pedoman bagi entitas nirlaba untuk menyajikan laporan keuangan secara lebih terstruktur. Penelitian ini dilakukan pada Masjid Agung Kabupaten Tegal, salah satu masjid besar dengan aktivitas keuangan yang beragam. Tujuan penelitian adalah untuk menganalisis laporan keuangannya dengan standar ISAK 335. Penelitian ini memberikan sudut pandang yang berbeda karena menelaah kesesuain akuntansi pada masjid berskala kabupaten yang memiliki intensitas kegiatan dan transaksi lebih luas dibandingkan objek penelitian sebelumnya yang umumnya berfokus pada masjid lokal atau lembaga nirlaba kecil. Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan penelitian lapangan (field research). Data dikumpulkan melalui wawancara mendalam, observasi langsung, dan telaah dokumentasi laporan keuangan. Analisis data dilakukan menggunakan model Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Keabsahan data dijaga melalui triangulasi sumber dan teknik untuk memastikan konsistensi, akurasi, dan keandalan temuan. Hasil penelitian menunjukkan bahwa Masjid Agung Kabupaten Tegal belum sepenuhnya sesuai dengan standar ISAK 335. Laporan keuangan masih terbatas pada pencatatan kas masuk dan kas keluar, tanpa penyusunan laporan posisi keuangan, laporan arus kas, laporan perubahan aset neto, dan catatan atas laporan keuangan sebagaimana diatur dalam ISAK 335. Hambatan utama berasal dari keterbatasan pemahaman pengurus terhadap standar akuntansi dan minimnya sumber daya manusia yang kompeten. Meski demikian, pengurus telah menunjukkan komitmen transparansi melalui penyusunan APBM dan laporan pertanggungjawaban rutin kepada jamaah. Temuan penelitian ini memberikan gambaran yang lebih luas mengenai tantangan penerapan standar akuntansi pada masjid besar di tingkat daerah. Kata Kunci: ISAK 335, laporan keuangan, organisasi nirlaba, transparansi.   ABSTRACT FENTI FEBRIANI. Analysis of the Presentation of the Financial Report of the Non-Profit Organization of the Grand Mosque of Tegal Regency. Mosques, as religious institutions, have responsibilities not only in organizing worship but also in transparent and accountable financial management. Interpretation of Financial Accounting Standards (ISAK) 335 was issued as a guideline for non-profit entities to present financial reports in a more structured manner. This research was conducted at the Grand Mosque of Tegal Regency, one of the large mosques with diverse financial activities. The purpose of the research was to analyze its financial statements with ISAK 335 standards. This research provides a different perspective because it examines the suitability of accounting in a regency-scale mosque that has a wider intensity of activities and transactions compared to previous research objects that generally focused on local mosques or small non-profit institutions. This research employed a descriptive qualitative method with a field research approach. Data were collected through in-depth interviews, direct observation, and a review of financial report documentation. Data analysis was conducted using the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing. Data validity was maintained through triangulation of sources and techniques to ensure the consistency, accuracy, and reliability of the findings. The results of the study indicate that the Grand Mosque of Tegal Regency has not fully complied with ISAK 335 standards. Financial reports are still limited to recording cash inflows and outflows, without the preparation of a statement of financial position, a cash flow statement, a statement of changes in net assets, and notes to the financial statements as stipulated in ISAK 335. The main obstacles stem from the management's limited understanding of accounting standards and a lack of competent human resources. However, the management has demonstrated a commitment to transparency through the preparation of the APBM and regular accountability reports to the congregation. The findings of this study provide a broader picture of the challenges of implementing accounting standards in large mosques at the regional level. Keywords: ISAK 335, financial statements, non-profit organizations, transparency.

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