Abstract
The purpose of this study was to determine the process of recording and financial reporting carried out at the Jami' Al- Umary Mosque in Kelayu . The study also aimed to determine the conformity of the financial statements prepared bt Jami' Al- Umary Mosque Kelayu with ISAK 35. The data analysis technique in this study was qualitative data analysis with an interactive model. Based on the results of the study, it can be concluded that the financial recording process is carried out by recording the cash basis and financial reporting at the Jami 'Al-Umary Mosque Kelayu is carried out by simple recording based on the understanding of financial managers . Therefore, the Jami 'Al- Umary Kelayu mosque has not made financial reports in accordance with applicable regulations. The mosque's financial manager only makes cash book notes. The application of ISAK No. 35 at the Jami' Al- Umary Mosque in Kelayu has also not been implemented in accordance with the accounting principles that should apply to non-profit organizations.