Main Article Content
Abstract
Mosques, as non-profit entities, are required to be transparent and accountable in their financial management. However, the reality on the ground shows that many mosque administrators still do not understand how to prepare financial statements in accordance with applicable accounting standards. This community service activity aims to improve the understanding of mosque administrators in Kabonena Village, Palu City, in preparing financial statements. The training was held on October 1, 2025, at the Kabonena Village Office and was attended by 65 mosque administrators. The training was conducted using a combination of lectures, discussions, and hands-on practice in financial statement preparation. The effectiveness of the training was measured through pre-test and post-test assessments analyzed using the Wilcoxon Signed-Rank Test. The evaluation results showed an increase in participants' average scores from 38.46 on the pre-test to 83.38 on the post-test, with a p-value of 0.000. These findings demonstrate that the training approach applied was effective in improving mosque administrators' understanding of financial statement preparation in accordance with the principles of transparency and accountability.
Article Details
Copyright (c) 2026 Irham Pakkawaru, Muhammad Syafaat, Rizki Amalia, Nuriatullah, Noor Riefma Hidayah, Dede Arseyani Pratamasari, Nurul Qalbi Awaliyah, Eko Albar Wahyudi
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Economic Journal of Emerging Markets by Center for Economic Studies, Universitas Islam Indonesia is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
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Arianto, B. (2023). Tata Kelola Media Sosial Bagi Penguatan Akuntabilitas Dana Desa di Desa Surianeun, Kabupaten Pandeglang. Rahmatan Lil ’Alamin Journal of Community Services, 30–38. https://doi.org/10.20885/rla.vol3.iss1.art4
Dalmeri. (2014). Revitalisasi Fungsi Masjid sebagai Pusat Ekonomi dan Dakwah Multikultural. Walisongo, 22(2), 321–350.
Hajiji, M. (2022). DMI Sulteng: SE Menag bukan larangan beribadah. Https://Sulteng.Antaranews.Com/Berita/238281/Dmi-Sulteng-Se-Menag-Bukan-Larangan-Beribadah.
Hidayat, R., Harmain, H., Syarvina, W., & Hasan Basri, T. (2024). Akuntabilitas Dan Pengelolaan Keuangan Masjid Berdasarkan Isak 35 Tentang Pelaporan Keuangan Organisasi Nirlaba. Jurnal Riset Akuntansi, Perpajakan Dan Auditing, 2(2), 48–61. https://doi.org/10.62194/3723xy36
Karimah, H., & Baehaqi, A. (2022). Akuntabilitas dan Transparansi Manajemen Keuangan Masjid Agung Al Barkah Kota Bekasi. JIAI (Jurnal Ilmiah Akuntansi Indonesia), 7(1), 1–13.
Lating, A. I. S. (2022). Penyajian Laporan Keuangan Masjid Sesuai ISAK No. 35 Untuk Peningkatan Transparasi dan Akuntabilitas. Owner, 7(1), 489–511. https://doi.org/10.33395/owner.v7i1.1222
Mahardika, M., Prasetyo, A., & Amalia, F. A. (2022). Akuntabilitas danTransparansi Pengelolaan Keuangan Masjid. EL MUHASABA, 13(2), 135–147.
Rahayu, S., & Andriani, A. (2024). Analisis Penerapan Akuntabilitas dan Transparansi bagi Pengurus Masjid di Indonesia. Jurnal Proaksi, 11(1), 135–151. https://doi.org/10.32534/jpk.v11i1.5486
Riantika, R. L., & Rabbani, F. K. (2022). Analisis Sistem Akuntansi pada Operasional Penerimaan Kas di Yayasan XYZ. Rahmatan Lil ’Alamin Journal of Community Services, 68–77. https://doi.org/10.20885/rla.vol2.iss2.art2
Segarawasesa, F. S., & Nindiasari, A. D. (2022). Pendampingan Penyusunan Laporan Keuangan LazisMU Kasihan Sesuai PSAK 109. Rahmatan Lil ’Alamin Journal of Community Services, 52–58. https://doi.org/10.20885/rla.vol2.iss1.art7
Sholikatin, H. K. B., Natasya, A., & MUnawir, M. (2024). Optimalisasi Peran Masjid sebagai Sarana Pendidikan Islam di Indonesia. Jurnal Basicedu, 8(2), 1411–1419. https://doi.org/10.31004/basicedu.v8i2.7251
Shonhadji, N., Yulianti, A., Samekto, A., Nasution, Z., & Djunaedi, A. Z. (2024). Penyusunan Laporan Keuangan Masjid Menuju Akuntabilitas dan Transparansi. Mopolayio : Jurnal Pengabdian Ekonomi, 4(1), 32–41.
Susetyo, S. B., Shonhadji, N., Pujiati, D., Universitas, A. S., Wuruk, H., & Surabaya, P. (2026). Workshop Penyusunan Laporan Keuangan Masjid dengan Aplikasi FoxPro dan ISAK 35 pada Pengurus Takmir di Surabaya. Jurnal Kemitraan Dan Pemberdayaan Masyarakat, 7(1), 18–28. https://doi.org/10.14414/9qh4qy38
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