Financial Report Design for Mosque Based on Web

Abstract

A non-profit organization is a type of organization that receives funding from resource donors voluntarily, without expecting a reward in the form of a return of benefits in the form of cash or other items of value. In Indonesia, the practice of non-profit-oriented entities operates a lot, one of which is the mosque which is included in a religious organization oriented to social activities with the nuances of shari'ah, where the main activity is as a center of worship for Muslims. Mosques as non-profit entities must meet financial reporting standards that have been approved and issued by the Indonesian Accountants Association (IAI) to maintain the transparency of the entity. ISAK 35, as a guideline for the presentation of financial statements for non-profit-oriented entities, clearly explains how an entity that does not have a profit continues to prepare financial reports for religious entities such as mosques. Web Application is a database application that provides a calculation feature with a multi-functional as the perfect bridge for compiling more relevant and accountable mosque financial reports. Following ISAK 35 guidelines, the output produced by using the Web application to compile mosque financial reports is a list of accounts, general journals, ledgers, trial balances, comprehensive income reports, reports of changes in net assets, and cash flow reports.