PEDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN MASJID “AR RAHIM” DI DESA HUNUT KECAMATAN BAGUALA KOTA AMBON

Abstract

This assistance aims to help in preparing financial reports for Masjid Ar Rahim using Manual Accounting. The location of this community service activity is at Masjid Ar Rahim, in Hunut Village, Baguala District, Ambon City.
The variables in this mentoring project include assistance in preparing mosque financial reports and managing Ar Rahim Mosque. The methods for problem-solving include creating modules and document formats for simple and practical mosque management, providing guidance in preparing mosque administrative procedures, offering training in preparing financial reports both manually and using computers, and creating simple financial report templates for zakat, infaq, and sadaqah that still meet good accountability requirements.
The Community Service Team conducted socialization about program implementation and activity evaluation, including implementation stages, analysis of weaknesses in financial management, and preparation of the mosque's financial reports in 2026 February. Based on the program implementation and the results of the activity evaluation, it was concluded that there was an improvement in the quality of financial management and financial report preparation at Ar Rahim Mosque, making it more transparent.

Keywords: Manual Accounting, Financial Report, PSAK 35, Ar Rahim Mosque Management