Preparation of Financial Reports Based on ISAK 335 Using Microsoft Excel at the Assa'adah Grand Mosque, Pangkalpinang City, Bangka Belitung

Abstract

This study aims to prepare the financial statements of Masjid Besar Assa’adah in Pangkalpinang City in accordance with the Interpretation of Financial Accounting Standards (ISAK 335) using Microsoft Excel. As a non-profit organization operating in the religious sector, mosques are responsible for presenting transparent and accountable financial reports to enhance public trust, particularly from donors. Currently, the financial statements of Masjid Besar Assa’adah are basic, limited to recording cash inflows and outflows without adhering to applicable accounting standards. This research employs a qualitative method, utilizing interviews, observations, and documentation. Primary data were obtained through direct interviews with mosque administrators, while secondary data were collected from existing mosque financial documents. The results of this study indicate that the implementation of ISAK 335 enables the preparation of five main financial reports: the statement of financial position, statement of comprehensive income, statement of changes in net assets, cash flow statement, and notes to the financial statements. The application of ISAK 335 allows financial reporting to become more accurate, systematic, and aligned with the needs of financial report users, particularly donors and the general public. This study is expected to provide practical benefits for Masjid Besar Assa’adah in enhancing the efficiency and accountability of its financial management. Furthermore, the study recommends that mosque administrators continue training on preparing financial statements independently in compliance with ISAK 335 standards to ensure sustainable financial management.