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This research aims to examine the effect of educational background and understanding of financial accounting standards for nonprofit entities on the preparation and presentation of financial statements at mosques in Bandung, Indonesia. The study found that most mosques still use a single-entry accounting system that only records cash receipts and payments. Financial reporting is also still basic. The level of education and understanding of financial accounting standards for nonprofits was found to significa

Author

Kemala Putri Ayunda

Language

EN