AKUNTABILITAS PENGELOLAAN KEUANGAN MASJID AGUNG ISLAMIC CENTER AL-MUTTAQIN CAKRANEGARA, KOTA MATARAM BERDASARKAN ISAK 35

Analysis of financial management accountability for non-profit organizations in the religious field conducted at the Great Mosque of Islami Center Al-Muttaqin Cakranegara, Mataram City based on Interpretation of Financial Accounting Standards (ISAK) 35 using a case study approach with qualitative descriptive methods. Collecting data through direct interviews on research subjects. Analysis of financial management accountability of the Great Mosque of Islami Center Al-Muttaqin Cakranegara, Mataram City based on ISAK 35 starting from an analysis of the mosque's financial management whether it is accountable and in accordance with ISAK 35?. The results showed that the financial management of the Grand Mosque Islamic Center in Mataram City was accountable but not in accordance with the financial statements based on ISAK 35. This is based on the interview data obtained indicating that the financial management of the mosque still does not know in detail about ISAK 35, so that the financial statements that very simple, only includes receipts, disbursements, and cash balances.Keywords : ISAK 35, Accountability, Mosque