Financial Accounting Information System Analysis of Nurul Huda Mosque, South Pontianak

Abstract

This study aims to analyze the implementation of a financial accounting information system in Masjid Nurul Huda, South Pontianak. As a non-profit entity, mosques hold a crucial role in social and religious activities. Therefore, transparency and accountability in financial management are essential to maintaining public trust and meeting the expectations of the congregation. This research adopts a qualitative approach using the phenomenological method to gain an in-depth understanding of the experiences of mosque administrators in managing finances. Data was collected through a series of in-depth interviews, participatory observation involving direct observation of financial management processes, and documentation analysis including financial reports and related records. The research results highlight that Masjid Nurul Huda has adopted an Accounting Information System (AIS) in line with ISAK 35 standards. This implementation aims to improve efficiency and accuracy in financial recording, while minimizing the potential for errors and data loss. AIS assists the mosque in fulfilling its reporting obligations to the congregation and related parties, thereby increasing the level of public trust in mosque fund management. Despite a decrease in total revenue over the last three years, the mosque has been able to maintain a positive financial balance, which demonstrates efficiency in managing expenditures.