The purpose of this research is to present the of Financial Statements based on the Interpretation of Financial Accounting Standards (ISAK) Number 35 at Madrasah Diniyah Ar-Rasyidah Samarinda. In practice Madrasah Diniyah Ar-Rasyidah has not used accounting guidelines in preparing financial reports according to non-profit organizations that can be used to find out how Madrasah perform in one period and assist treasurers to that financial management meets the principles of accountability and transparency in accordance with ISAK No. 35 in the coming period. This research is a qualitative research using descriptive analysis method. The type of data used in this research is qualitative data and quantitative data, while the data sources used are primary data and secondary data. Data and information received by researchers are analyzed then the data is processed and drawn conclusions. The results of this research are in the form of financial statements of Madrasah Diniyah Ar-Rasyidah according to ISAK Number 35 which consists statement of financial position, comprehensive income report, Comprehensive Income Reports, report of changes in net assets, cash flow statement and Notes to Financial Statements. In The statements financial position show total assets of Rp 2.350.761.554, and liabilities of Rp 0,-. decrease or deficit of comprehensive income of Rp 32.362.000,- end of year cash and cash equivalents amounting to Rp 81.198.000,-