Analisis Catatan Keuangan Yayasan Bakti Kasih Indonesia dalam Perspektif ISAK 35
Total View This Week0
Total View This Week0
Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Sulistyaningsih, Farida Dwi
Subject
657 - ACCOUNTING
Datestamp
2023-11-23 02:54:04
Abstract :
This research is a qualitative research that aims to answer questions about financial records in foundations and the suitability of financial management in foundations and with ISAK 35. The research method used is qualitative. Data collection was carried out through interviews, observation and documentation. While the data analysis technique used is descriptive analysis. The results of this study indicate that the basis of record applied in the foundation uses a cash basis. At the foundation the accounting process is not in accordance with the correct accounting cycle because the foundation only records cash receipts and disbursements, and does not post ledgers, balance lists, adjusting journals, and closing journals so that the Bakti Kasih Indonesia Foundation still does not fulfill the five elements of the report financial statements, where foundations are not familiar with ISAK 35. Advice that can be given is in terms of preparing financial reports in accordance with ISAK 35, this can be done by attending training which is expected to increase knowledge in the field of accounting. With ISAK 35, foundations will be able to provide guidelines for presenting financial statements, and foundations will be more compliant with laws and regulations so that their accountability will be maintained. Keywords: Non-profit Organizations, Analysis of Financial Records, ISAK 35
This research is a qualitative research that aims to answer questions about financial records in foundations and the suitability of financial management in foundations and with ISAK 35. The research method used is qualitative. Data collection was carried out through interviews, observation and documentation. While the data analysis technique used is descriptive analysis. The results of this study indicate that the basis of record applied in the foundation uses a cash basis. At the foundation the accounting process is not in accordance with the correct accounting cycle because the foundation only records cash receipts and disbursements, and does not post ledgers, balance lists, adjusting journals, and closing journals so that the Bakti Kasih Indonesia Foundation still does not fulfill the five elements of the report financial statements, where foundations are not familiar with ISAK 35. Advice that can be given is in terms of preparing financial reports in accordance with ISAK 35, this can be done by attending training which is expected to increase knowledge in the field of accounting. With ISAK 35, foundations will be able to provide guidelines for presenting financial statements, and foundations will be more compliant with laws and regulations so that their accountability will be maintained. Keywords: Non-profit Organizations, Analysis of Financial Records, ISAK 35
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
