Readiness Analysis and Cloud-Based AIS Design for ISAK 35-Based Mosque Financial Management at Darul Falah Mosque, Sleman

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.