DESIGN OF THE MANNUAL AND COMPUTERIZED FINANCIAL STATEMENT OF THE JAMIK MOSQUE OF JEMBER

Abstract

The purpose of this research is to construct a transparent and accountable financial report of mosque and to design financial report of mosque which is manual and computerization. This research takes an object in Masjid Jamik in Jember District. The research method used is a survey approach that is collaborated with constructive exploratory ala Miles and Hubberman. The results showed that the financial report of Jamik mosque in Jember Regency has not been standardized and there is no standard guidance in preparing the mosque financial report. Besides, there is no skilled man capable of preparing the mosque financial statements. This research recommends to the Indonesian Financial Accounting Standards Board to immediately prepare financial reporting standards for mosque organizations. This is expected to encourage the achievement of accountable, uniform and comparable financial statements.