STUDY OF MOSQUE ACCOUNTING LITERATURE IN INDONESIA
Keywords:
mosque accounting, PSAK 45, Accountability and TransparencyAbstract
There has been a lot of research on mosque financial reporting until 2021. The research phenomenon leads to the formation of mosque accounting which until now does not have financial accounting standards. By using qualitative research methods, this paper attempts to describe the phenomenon of research and books that support the formation of mosque accounting from 2011 to 2021 which are contained in Google Scholer, namely as many as 34 researches and 3 books. The purpose of this research is to help researchers to direct further research in a more efficient direction so that mosque accounting standards are formed. The results showed that the themes that emerged were in the form of a study of accountability, transparency, the application of PSAK 45 and 109. There are also books with the standards of PSAK 45 and PSAK 109. The conclusion is that the use of standards which are a combination of PSAK 45 and 109.
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