Mosque Financial Management: Accounting Recording System Analysis

Fitri Amalia, Laylan Syafina, Yenni Samri Juliati Nasution — Wed, 10 Jul 2024 00:00:00 +0000

Purpose: This research was conducted to analyze whether a quality accounting system can be realized by implementing ISAK 35 and how the ISAK 35 accounting system will be implemented in 2024, focusing on the Mosque.

Methodology: This research uses qualitative techniques and data collection through interviews, observations, and documentation. This research was conducted at the Al-Hikmah Delitua Mosque.

Finding: The results of this study state that the accounting recording system for financial management of Al-Hikmah Mosque has not implemented an Accounting Recording System Based on the ISAK 35 accounting standard, the recording system is still carried out using simple records, which is recorded when cash comes in and money goes out.

Implication: The implications of this study indicate that the implementation of ISAK 35 in the accounting recording system at the Al-Hikmah Delitua Mosque will increase financial transparency and accountability, which can strengthen the congregation's trust in the management of mosque funds. The implementation of this standard will assist in the preparation of more structured financial reports and in accordance with applicable accounting principles.

Originality: This study specifically examines budget transparency to increase congregational trust and there is an increase in budget transparency management in mosque managers.

The Role of Firm Size in Strengthening the Relationship between Profitability, Capital Structure, and Affiliated Transactions on Tax Advoidance

Indra Nugraha, Radhi Abdul Halim Rachmat — Mon, 15 Jul 2024 07:23:28 +0000

Purpose: The purpose of this study is to determine the effect of profitability, capital structure, and affiliate transactions on tax avoidance practices, with firm size as a moderating variable.

Methodology: The method used in this study is quantitative research. Hypothesis testing in this study uses Moderated Regression Analysis (MRA) and classical assumption testing uses the eviews 13 application.

Finding: Profitability and affiliated transactions have a negative effect on tax avoidance behavior and capital structure has a positive effect on tax avoidance behavior, while firm size as a moderation cannot strengthen profitability, capital structure and affiliated transactions on tax avoidance behavior.

Implication: Providing insights for tax policy makers and regulators on factors that influence tax avoidance in companies and are important for company management, providing important information on how financial and operational decisions can affect tax liabilities, and tax authorities can develop more effective strategies to improve tax compliance.

Originality: The originality of this study lies in its specific geographical focus, innovative methodological approach, comprehensive integration of variables, and potential broad practical implications. This study contributes significantly to the academic and practical literature in the field of corporate tax and financial management, especially in the context of a developing country like Indonesia.

JRAP (Jurnal Riset Akuntansi dan Perpajakan)

Mosque Financial Management: Accounting Recording System Analysis

The Role of Firm Size in Strengthening the Relationship between Profitability, Capital Structure, and Affiliated Transactions on Tax Advoidance