@thesis{thesis,
		author={Yulianto  Firman},
		title ={Adakah Transparansi dan Akuntabilitas dalam Catatan Keuangan Masjid Agung Kabupaten Sidoarjo?},
		year={2023},
		url={http://eprints.perbanas.ac.id/10162/},
		abstract={The mosque is a non-profit organization engaged in the field of social services which is managed by the community and the aim is not to make a profit. Non-profit organizations are different from business organizations where the goal of business organizations is to generate maximum profits, while non-profit organizations are organizations that pursue non-commercial goals regardless of what brings profit. This research method uses an approach interpretive. This study aims to explain or reveal the reality of transparency and accountability that occurs at the Grand Mosque of Sidoarjo Regency. Based on the results of the research conducted, the researchers concluded that the financial records of the Great Mosque of Sidoarjo Regency are still not in accordance with the Indonesian Accounting Standards for non-profit entities or commonly known as ISAK No. 35, so that the transparency and accountability of the financial records of the Grand Mosque of Sidoarjo Regency is not optimal. The Grand Mosque of the Sidoarjo Regency compiles its financial records, only recording expenditures and income from mosque funds. Based on the results of the research and discussion in the previous chapter, it can be concluded that the Grand Mosque of Sidoarjo Regency can be said to be transparent because it has fulfilled all the discussion indicators. The Great Mosque of Sidoarjo Regency can also be said to be accountable because it has fulfilled 3 of the 4 discussion indicators.}
		}