Readiness Analysis and Cloud-Based AIS Design for ISAK 35-Based Mosque Financial Management at Darul Falah Mosque, Sleman
DOI:
https://doi.org/10.61194/ijtc.v7i4.2570Keywords:
cloud-based accounting information systems, ISAK 35, mosque financial governance, non-profit accountability, system development life cycleAbstract
This study aims to analyze the readiness and propose a cloud-based Accounting Information System (AIS) design for ISAK 35 compliance at Darul Falah Mosque, Sleman. Given the rapid growth of religious entities managing public funds, standardized financial governance is critical, yet many mosques struggle with conventional reporting. This descriptive qualitative study evaluates the existing financial framework and designs a modernized AIS utilizing the System Development Life Cycle (SDLC) method. Data were collected through direct observations, document analysis, and in depth interviews with five key informants, including the Head of Takmir, Treasurer, and congregation representatives. Data credibility was ensured through source triangulation and analyzed using NVivo 12 thematic coding. The findings reveal that the mosque's current reporting lacks standardized account classifications. Transitioning to ISAK 35 requires a comprehensive restructuring into five primary components. Consequently, a cloud based AIS architecture encompassing database, process, and interface design was proposed. This proposed framework is expected to improve real time transparency, internal control, and accountability of congregational funds compared to traditional manual methods. Ultimately, this study contributes by theoretically and practically integrating Indonesia's latest non-profit accounting standards (ISAK 35) with cloud computing architecture, providing a scalable blueprint for mosque financial digitalization.
References
Al-Hattami, H. M. (2023). What determines digital accounting systems’ continuity intention? An empirical investigation in SMEs. Humanities and Social Sciences Communications, 10(1), 1–12. https://doi.org/10.1057/s41599-023-02332-3
Ali, O., & Al-Ahmad, A. (2025). Exploring the Environment of Technology Adoption: Challenges and Effective Strategies. Procedia Computer Science. https://doi.org/10.1016/j.procs.2025.02.042
Central Statistics Agency (BPS). (2025). Indonesian Population Projection Results of the Intercensal Population Survey (SUPAS). https://www.bps.go.id
Connolly, C., & Dhanani, A. (2014). Non-governmental organizational accountability: Talking the talk and walking the walk? Journal of Business Ethics, 122(2), 225–240. https://doi.org/10.1007/s10551-014-2172-1
Crawford, L., & others. (2017). Accountability and Not-for-Profit Organisations: Implications for Developing International Financial Reporting Standards. Financial Accountability & Management, 34(2), 181–205. https://doi.org/10.1111/faam.12146
Dirani, M., & others. (2024). Analisis pengelolaan dana masjid dalam perspektif akuntabilitas publik. Jurnal Akuntansi.
Ekaviana, D., Mukhibad, H., & Ratnani, M. R. (2025). Rural mosques as SDGs agents: Developing a good mosque governance framework. Al Dzahab, 6(2), 227–238. https://doi.org/10.32939/dhb.v6i2.5864
Fadli, M. R. (2021). Memahami desain metode penelitian kualitatif. HUMANIKA, 21(1), 33–54. https://doi.org/10.21831/hum.v21i1.38075
Fawwas, A., & Firdaus, R. (2025). Utilization of Cloud-Based Accounting Information Systems (AIS) in Improving Operational Efficiency. JICN: Journal of Nusantara Intellectuals and Scholars. https://jicnusantara.com/index.php/jicn/article/view/1734/1831
Gao, L., & others. (2020). Public companies’ cybersecurity risk disclosures. International Journal of Accounting Information Systems, 38, 100468. https://doi.org/10.1016/j.accinf.2020.100468
Gracya, R., & Purwanti, L. (2026). Implementation of Regional Government Information System Policy (SIPD) in Yapen Islands Regency: Using Van Meter and Van Horn Models. Summa : Journal of Accounting and Tax, 4(1), 27–41. https://doi.org/10.61978/SUMMA.V4I1.1238
Husna, I. N., & Mayangsari, S. (2026). What Does the Literature Suggest About Coretax, Digital Literacy, Service Quality, and Tax Compliance Costs? Summa : Journal of Accounting and Tax, 4(2), 115–124. https://doi.org/10.61978/SUMMA.V4I2.1496
Indonesian Institute of Accountants (IAI). (2020). ISAK 35: Presentation of Financial Statements of Non-Profit Entities. https://www.iaiglobal.or.id/
Irvine, H., & Ryan, C. (2019). The translation of accounting standards for non-profit organizations. Accounting, Auditing & Accountability Journal, 32(2), 432–458. https://doi.org/10.1108/AAAJ-12-2017-3277
Juardi, M. S. S., Alimuddin, A., Said, D., & Johari, F. B. (2025). The meaning of accountability in mosque management: An ethnomethodological approach. LAA MAISYIR: Journal of Islamic Economics, 12(2), 364–384. https://doi.org/10.24252/lamaisyir.v12i2.62881
Lincoln, Y. S., & Guba, E. G. (1985). Naturalistic Inquiry. SAGE Publications.
Maraye, N. P., & others. (2023). Evaluating NGO accounting and reporting practices in a developing economy: The case for reforms. Journal of Public Budgeting, Accounting & Financial Management, 35(1), 73–94. https://doi.org/10.1108/JPBAFM-01-2022-0021
Ministry of Religious Affairs of the Republic of Indonesia. (2024). Mosque Information System Data (SIMAS). https://simas.kemenag.go.id/
Muthaher, O., & Trisnawati, R. (2022). The impact of ISAK 35 implementation on the financial accountability of religious organizations. Journal of Islamic Accounting and Finance Research, 4(1), 89–105. https://doi.org/10.21580/jiafr.2022.4.1.9876
Nikita, N. A., & others. (2024). Digital transformation in non-profit organizations: Strategies, challenges, and successes. Advanced International Journal of Multidisciplinary Research, 2(5). https://doi.org/10.62127/aijmr.2024.v02i05.1097
Octisari, D., Murdijaningsih, T., & Suworo. (2021). Mosque accountability based on ISAK 35 in Kedungbanteng District, Banyumas Regency. Scientific Journal of Batanghari Jambi University (Jiubj), 21(3). https://doi.org/10.33087/jiubj.v21i3.1648
Prasad, A., & Green, P. (2015). Governing cloud computing services: Reconsideration of IT governance structures. International Journal of Accounting Information Systems, 19, 45–61. https://doi.org/10.1016/j.accinf.2015.11.004
Putra, J., & Sartika, D. (2025). The Influence of Accounting Information System Implementation, Internal Audit, and Human Resource Competence on the Effectiveness of Internal Control (A Case Study at PT. Agrodana Futures). Summa : Journal of Accounting and Tax, 4(1), 1–14. https://doi.org/10.61978/SUMMA.V4I1.1101
Qoriah, D. (2025). Adoption of Cloud Accounting: Opportunities, Barriers, and Implications for SMEs. Summa : Journal of Accounting and Tax, 3(3), 191–204. https://doi.org/10.61978/SUMMA.V3I3.979
Rahman, A. A., & Siregar, S. V. (2023). Cloud computing adoption in non-profit accounting information systems. International Journal of Accounting Information Systems, 48, 100598. https://doi.org/10.1016/j.accinf.2022.100598
Rashid, Y., Rashid, A., Warraich, M. A., Sabir, S. S., & Waseem, A. (2019). Case Study Method: A Step-by-Step Guide for Business Researchers. International Journal of Qualitative Methods. https://doi.org/10.1177/1609406919862424
Rasyid, M. I., Chartady, R., Friassantano, R., Afriyadi, & Novrina, P. D. (2025). Analysis of the Implementation of the BLUD Financial Management Pattern at the SPAM UPTD of Tanjungpinang City. Summa : Journal of Accounting and Tax, 3(3), 15–30. https://doi.org/10.61978/SUMMA.V3I3.616
Romney, M. B., Steinbart, P. J., Summers, S. L., & Wood, D. A. (2020). Accounting Information Systems (15th ed.). Pearson.
Satria, R., & others. (2021). Implementation of cloud computing in mosque financial management information systems. Journal of Information Technology, 9(2), 150–165.
Suharsono, R. S., Sudarmanto, E., Mahdi, F. M., Mubarok, A. Z., & Ridwan, M. (2025). Mosque financial transparency in the digital era: Achieving trustworthy and fraud-free governance. Scientific Journal of Islamic Economics, 11(4). https://doi.org/10.29040/jiei.v11i04.17276
Sukya, F., & Nurfarida, E. (2024). Design and Development of a Web Platform Portal for Mosque Financial Management. Journal of Advances in Information and Industrial Technology, 6(1), 83–92. https://doi.org/10.52435/jaiit.v6i1.599
Triutami, A., Machendrawaty, N., & Aripudin, A. (2024). Modernization of administration and cash management of grand mosques. Journal of Islamic Propagation Management, 9(2), 134–148.
Ula, M., Halim, A., & Nastiti, D. (2021). Effectiveness of internal control through digital innovation in financial reporting. Journal of Contemporary Accounting, 13(2), 332–345.
Wardoyo, P., Perdana, A., & Khotimah, K. (2022). Reconstruction of financial reporting of non-profit entities based on ISAK 35. Scientific Journal of Economics, 14(4), 56–71.
Widhawati, & others. (2023). Financial accountability of public sector organizations: A case study of community fund management. Journal of Public Administration, 11(1), 22–35.
Widianto, B., & Widianti, R. (2023). Implementation of an accounting information system user interface to increase donor trust. Journal of Information Systems, Computer Engineering and Educational Technology, 2(3), 396–410.
Woods, M., Paulus, T., Atkins, D. P., & Macklin, R. (2016). Advancing Qualitative Research Using Qualitative Data Analysis Software (QDAS)? Reviewing Potential versus Practice in Published Studies Using ATLAS.ti and NVivo, 1994-2013. Social Science Computer Review, 34(5), 597–617. https://doi.org/10.1177/0894439315596311
Yudhanti, S., & Margarita, L. (2024). Evaluation of mosque administrators’ understanding of comprehensive income statement preparation. Journal of Accounting Studies, 7(1), 101–115.
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Fahrul Imam Santoso, Soegiharto, Nikodemus Hans Setiadi Wijaya, Nurofik
This work is licensed under a Creative Commons Attribution 4.0 International License.
This work is licensed under a Creative Commons Attribution 4.0 International License.
