Studi Kualitatif Persepsi Pengurus Gereja Terhadap Pelaporan Keuangan Berbasis Isak 35

Warastuti, Yusni; Susilawati, Clara; Butar, Sansaloni Butar; Murniati, Monika Palupi

doi:10.24167/jemap.v5i1.4067

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“…Informasiinformasi tersebut dikomunikasikan melalui laporan keuangan. (Warastuti et al, 2022) Melalui penelitian ini, peneliti menyajikan laporan dari Gereja GKPI Medan Kota sesuai dengan Standar Akuntansi ISAK 35. Dengan menyediakan informasi finansialnya yang berorientasi pada Standar Akuntansi yang berlaku, diharapkan seluruh Gereja yang ada di Indonesia khususnya Sumatera Utara tidak lagi menyajikan informasi keuangannya berbasis kas yang hanya mencatat penerimaan dan pengeluaran tetapi dapat menyusun laporan keuangan sesuai dengan Standar Akuntansi mengguanakan ISAK 35.…”

Section: Pendahuluanunclassified

Application of ISAK 35 Concerning Financial Reports of Non-Profit Organizations at the Medan City GKPI Church

Simanjuntak

Purba

2022

AJABM

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The purpose of this study is to provide a comparison to the Medan City GKPI Church in making financial reports according to ISAK 35. This study uses a qualitative method. This study uses a descriptive analysis method by comparing the theory contained in ISAK 35 with the practice contained in the Medan City GKPI Church. The data collection technique in this study is observation. The results show that the financial reports of the Medan City GKPI Church are only reports of cash receipts and cash disbursements, so they are not in accordance with current standards, especially ISAK 35. The conclusion of this study is that the Medan City GKPI Church has not designed its financial reporting process according to current standards. , in particular ISAK 35.

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Section: Pendahuluanunclassified

Application of ISAK 35 Concerning Financial Reports of Non-Profit Organizations at the Medan City GKPI Church

Simanjuntak

Purba

2022

AJABM

View full text Add to dashboard Cite

show abstract

Studi Kualitatif Persepsi Pengurus Gereja Terhadap Pelaporan Keuangan Berbasis Isak 35

Cited by 1 publication

References 0 publications

Application of ISAK 35 Concerning Financial Reports of Non-Profit Organizations at the Medan City GKPI Church

Application of ISAK 35 Concerning Financial Reports of Non-Profit Organizations at the Medan City GKPI Church

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