Implementasi ISAK 35 Terkait Laporan Keuangan Organisasi Nonlaba Pada Gereja HKBP SIDIKALANG II

Abstract

Based on the large number of preparation and presentation of financial reports by non-profit organizations, especially the Church which is still cash-based, encouraging the Indonesian Institute of Accountants (IAI) to develop a financial reporting standard, namely ISAK 35 (Interpretation of Financial Accounting Standards Number 35) which is expected to make it easier to prepare and report understandable, relevant, and comparable. The application of ISAK 35 is expected to increase donors with the transparency and accountability of the financial reports owned by the HKBP Sidikalang II Church. The purpose of this study is to show a comparison of the financial statements of the HKBP Sidikalang II Church and the financial statements based on ISAK 35. This study uses a descriptive analysis method by comparing the theory contained in ISAK 35 with the practice contained in HKBP Sididkalang II. The data collection technique in this study is observation. The results show that HKBP Sididkalang II's financial reports are only in the form of income and expenditure reports, so they are not in accordance with the current standards, especially ISAK 35. The conclusion from this study is that HKBP Sididkalang II has not designed its financial reporting process according to current standards, especially ISAK 35 .

Analisis Laporan Keuangan Pondok Pesantren Assalafi Al-Fithrah Surabaya berdasarkan ISAK 35

“…Laporan keuangan yang disusun dengan baik akan memberikan informasi yang transparan dan akurat mengenai kondisi keuangan pesantren serta penggunaan dana dan aset pesantren [4]. Dalam panduan akuntansi pesantren, laporan keuangan organisasi nirlaba meliputi laporan keuangan, laporan operasi, dan laporan arus kas dan catatan laporan keuangan [5]. pedoman ISAK 35.…”

Sosialisasi ISAK 35 dalam Organisasi Non Laba di Panti Asuhan Penuh Pengharapan

“…Secara umum, sebagian besar gereja masih menggunakan metode pencatatan yang sederhana, di mana pelaporan keuangannya mencakup arus masuk dan keluar kas yang dilaporkan setiap melalui warta jemaat pada hari Minggu. (Lengkey et al, 2022); (Purba et al, 2021); (Purba et al, 2018); (Takndare et al, 2022)l (Turangan et al, 2022); (Butar Butar & Purba, 2022). Demikian juga, beberapa organisasi nirlaba yang seharusnya mencakup pelaporan donatur juga belum mengikutsertakan ISAK 35 di dalamnya.…”