Organisasi Nirlaba: Karakterisitik Dan Pelaporan Keuangan Organisasi

Suryono, Bambang

doi:10.24034/j25485024.y1999.v3.i2.1883

Cited by 5 publications

(6 citation statements)

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“…Supervising church property is entrusted to local congregations, resorts, districts, institutions, educational agencies, HKBP business entities, foundations, departments, and the general secretariat. In addition to this supervision, the highest general supervision is carried out through the HKBP Audit Board (Suryono, 2016).…”

Section: Resultsmentioning

confidence: 99%

“…Financial statements even help congregations and donors from outside the church to know the progress of the church, both in the presentation of existing financial statements and in the development of the physical church. The experience of disputes in church congregations shows that financial management is the most frequent problem (Suryono, 2016).…”

Section: Introductionmentioning

confidence: 99%

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Design of Church Financial Statements Based on Interpretation of Financial Accounting Standards (Isak) 35

Mariati Munte,

Sijabat,

Panggabean

2024

jist

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The church is an entity that aims not to make a profit, so financial accountability is an important aspect of the church. Good financial accountability can only be realized if the financial reports’ church accepts financial accounting standards. The financial accounting standard governing the financial reporting financial reporting of nonprofit-reinterpretation of Financial Accounting Standards (ISAK) 35. By applying ISAK 35 in presenting church financial reports, it is hoped that parties interested in the church can assess the performance of church management and increase the congregation’s trust in the church administrator. The research location is at the HKBP Bandar Klippa Resort Epiphanias Tembung District X Medan Aceh. Data was collected through interviews and documentation. The validity of the data was tested by the triangulation method. This study aims to present church financial reports based on ISAK 35. In 2022, HKBP Bandar Klippa will have a Rp deficit (39.736.895). Also, in 2022, there were some additional fixed assets. There are two units of fans, 1 unit of keyboard, and 1 unit of audio mics, and the Sunday school building will be inaugurated in November 2023. The change in net assets was influenced by a deficit in 2022, which becomes Rp 1.021.626.010. HKBP Bandar Klippah's cash flow activities consist of operations and investments.

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Section: Resultsmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Design of Church Financial Statements Based on Interpretation of Financial Accounting Standards (Isak) 35

Mariati Munte,

Sijabat,

Panggabean

2024

jist

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“…Selain itu, tahap terakhir adalah penilaian strategis; kepribadian tahap ini, misalnya, unit review dan pembukuan di pemerintahan, memutuskan apakah kepala, administrasi, dan badan hukum memenuhi persyaratan hukum dalam membuat pendekatan dan pencapaian tujuan. Sebagai aturan umum, penulis menyimpulkan bahwa eksekusi strategi adalah tahap ketiga setelah tahap perencanaan pendekatan masalah dan tahap penetapan definisi dan penerimaan (Bryson, 2018). Suksesi selanjutnya setelah tahap eksekusi adalah tahap pengecekan dan penilaian.…”

Section: Pendahuluanunclassified

Implementasi dan Relevansi Kebijakan Dalam Pemerataan Pendidikan: Studi Literatur Pelayanan Publik

Anwar

2022

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Every development of a country inevitably goes through a series of policies that must be implemented, including in the field of education. This study aims to collect evidence from scientific studies on the suitability of educational policy formulation with actual implementation. A series of related literature searches across various journals, publications, books and websites actively addresses educational policy and practice issues to support this research. We can use this data as study data after going through a series of studies related to the critical assessment data coding system and conclude after an in-depth interpretation of the data using a phenomenological approach. The data is completely valid and up-to-date. Based on the results of the research and discussion of this research, it can be concluded that the implementation of education policy is an action that is closely related to the way education is carried out with full responsibility, accountability in accordance with its duties. programmed by the constitution to improve the quality and accountability of education. The results of this study are expected to be an important input for efforts to develop similar research in future research activities.

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“…Social entrepreneurship must be profitable and sustainable, but the profits obtained are not distributed to shareholders. Profits are reinvested in business or channeled to social programs (Suryono, 2016). It distinguishes between social entrepreneurship and traditional entrepreneurship.…”

Section: Profit Of Waqf Institutions and Social Enterprisesmentioning

confidence: 99%

Waqf institutions as a framework for social enterprises in Islam

Ridwan¹

2021

ijsshr

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This study aims to interconnect the concept of waqf and social entrepreneurship. Interconnection is viewed from social entrepreneurial capital, social entrepreneurial profit and social entrepreneurship model. The data were obtained from the results of previous studies and were analyzed using the content analysis method. The results of the study show that the waqf institution obtains financial capital of people’s funds. Financial capital will increase the impact of public trust as the social capital for waqf institutions. Waqf institutions as Nazhirs are human capital that are required to improve their skills and abilities, especially in business sector. The waqf institutions income from social entrepreneurs are distributed for operational costs, social programs and reinvestment of waqf assets. There was a transformation of waqf institution into a social company as a result of the social enterprises that were carried out.

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Organisasi Nirlaba: Karakterisitik Dan Pelaporan Keuangan Organisasi

Cited by 5 publications

References 0 publications

Design of Church Financial Statements Based on Interpretation of Financial Accounting Standards (Isak) 35

Design of Church Financial Statements Based on Interpretation of Financial Accounting Standards (Isak) 35

Implementasi dan Relevansi Kebijakan Dalam Pemerataan Pendidikan: Studi Literatur Pelayanan Publik

Waqf institutions as a framework for social enterprises in Islam

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