PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EP DAN ISAK 335 PADA MASJID JAMI NURUL YAQIN

RINI FATIMAH, . (2026) PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EP DAN ISAK 335 PADA MASJID JAMI NURUL YAQIN. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menyusun laporan keuangan berdasarkan SAK EP dan ISAK 335 pada Masjid Jami Nurul Yaqin serta merancang panduan penyusunan laporan keuangan. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan pendekatan deskriptif serta jenis penelitian Research and Development (R&D) melalui model ADDIE yang dibatasi hanya pada tahap Analysis, Design, dan Development. Dalam penelitian ini, Masjid Jami Nurul Yaqin dijadikan sebagai objek yang diteliti. Data primer diperoleh melalui wawancara dengan ketua dan bendahara masjid, sedangkan data sekunder didapatkan dari dokumentasi berupa struktur organisasi serta laporan penerimaan dan pengeluaran kas tahun 2024. Teknik analisis data dilakukan dengan melalui beberapa tahap yaitu reduksi data, penyajian data, dan penarikan kesimpulan. Hasil dari penelitian ini menghasilkan laporan keuangan Masjid Jami Nurul Yaqin berdasarkan SAK EP dan ISAK 335 menggunakan Microsoft Excel yang terdiri atas laporan posisi keuangan, laporan penghasilan komprehensif, laporan perubahan aset neto, laporan arus kas, dan catatan atas laporan keuangan. Selain itu, penelitian ini menghasilkan panduan penyusunan laporan keuangan berdasarkan SAK EP dan ISAK 335 menggunakan Microsoft Excel yang dapat digunakan sebagai acuan bagi pengurus Masjid Jami Nurul Yaqin dalam menyusun laporan keuangan secara mandiri. Penelitian ini juga merekomendasikan agar penelitian selanjutnya melanjutkan tahap Implementation dan Evaluation untuk menguji efektivitas panduan yang telah disusun. Kata Kunci: Laporan keuangan, SAK EP dan ISAK 335, ADDIE, Panduan, Masjid Jami Nurul Yaqin ***** This study aims to prepare financial statements based on SAK EP and ISAK 335 for the Nurul Yaqin Jami Mosque and to develop guidelines for preparing financial statements. The method used in this study is qualitative with a descriptive approach, and the research type is Research and Development (R&D) using the ADDIE model, limited to the Analysis, Design, and Development stages. In this study, the Jami Nurul Yaqin Mosque was selected as the research subject. Primary data was obtained through interviews with the mosque’s chairman and treasurer, while secondary data was obtained from documentation in the form of the organizational structure and the 2024 cash receipts and disbursements report. Data analysis was conducted through several stages, namely data reduction, data presentation, and drawing conclusions. The results of this study produced financial statements for the Jami Nurul Yaqin Mosque based on SAK EP and ISAK 335 using Microsoft Excel, consisting of a statement of financial position, a statement of comprehensive income, a statement of changes in net assets, a cash flow statement, and notes to the financial statements. In addition, this study produced guidelines for preparing financial statements based on SAK EP and ISAK 335 using Microsoft Excel, which can serve as a reference for the management of the Jami Nurul Yaqin Mosque in preparing financial statements independently. This study also recommends that future research proceed to the Implementation and Evaluation stages to test the effectiveness of the guidelines that have been developed. Keywords: Financial statements, SAK EP and ISAK 335, ADDIE, Guide, Masjid Jami Nurul Yaqin

Item Type:	Thesis (Sarjana)
Additional Information:	1). Nuramalia Hasanah, S.E., M.Ak. ; 2). Hera Khairunnisa, S.E., M.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Rini Fatimah .
Date Deposited:	02 Sep 2026 04:12
Last Modified:	02 Sep 2026 04:12
URI:	http://repository.unj.ac.id/id/eprint/73555

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