Literacy and Basic Accounting Training for Mosques Based on ISAK 35 for DKM Administrators in Sentul Village, Balaraja Subdistrict, Tangerang Regency

Abstract

Mosques as non-profit institutions play a strategic role in the social and religious life of the community, making transparent and accountable financial management in accordance with applicable standards, namely ISAK 35, a critical necessity. In practice, however, most mosque administrators (DKM) still rely on simple cash recording and lack an understanding of preparing financial statements based on accounting standards. This community service activity aims to improve the knowledge and skills of Al-Hidayah Mosque administrators in Sentul Village, Balaraja Subdistrict, Tangerang Regency in preparing financial statements in accordance with ISAK 35 using Microsoft Excel. The implementation methods included lectures, technical guidance, mosque asset and activity identification, and interactive discussions. The activity was attended by 9 participants from the mosque's administrative and secretarial staff. Evaluation results through pre-test and post-test assessments demonstrated a significant improvement in participants' understanding, where prior to the training no participant was able to answer all questions correctly, whereas after the training three participants successfully answered all questions correctly. Participants also showed high enthusiasm and expressed their intention to implement the bookkeeping system introduced during the training. This activity recommends a separation between the treasurer function and the bookkeeping function to accommodate the technological capability gap across different generations of mosque administrators