Analysis of Factors Hindering The Implementation of ISAK 35 In The Presentation of Mosque Financial Reports in Indonesia: Systematic Literature Review
Keywords:
Financial Accounting Standard, Nonprofit Organization, Financial Statements, Mosque, TransparencyAbstract
Guidelines for the presentation of non-profit financial statements in Indonesia are governed by ISAK 35 (Interpretation of Financial Accounting Standards No. 35). Despite its importance, many non-profit entities have yet to adopt these updated standards. This study employs a Systematic Literature Review (SLR), analyzing academic journals sourced from Google Scholar to identify barriers to ISAK 35 implementation in Indonesian mosques. The findings reveal three primary obstacles: a lack of understanding regarding the current guidelines, a shortage of human resources with professional accounting expertise, and significant time constraints. Consequently, most mosques continue to utilize simplified reporting methods, which may compromise financial transparency and diminish public trust in mosque financial management.
