IMPLEMENTASI PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN ISAK NO 35 PADA MASJID BAITUL
MAGHFIROH DESA PADASUGIH KABUPATEN BREBES
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Institusion
Politeknik Harapan Bersama
Author
Istikomah, Cantika Dian
Subject
HB Economic Theory
Datestamp
2023-09-05 06:33:20
Abstract :
The purpose of this study was to determine the preparation of financial reports based This study aims to determine the preparation of financial reports based on ISAK NO 35 at the Baitul Maghfiroh Mosque, Padasugih Village, Brebes District, Brebes Regency. The research was conducted at the Baitul Maghfiroh Mosque, Padasugih Village. Technically, this research is a qualitative type. Data collection techniques used are interviews, observation, and documentation. The method of data analysis was carried out in four stages, namely data collection, data reduction, data presentation, drawing conclusions. The results of this study explain that the Baitul Maghfiroh Mosque, Padasugih Village, Brebes Regency has not implemented the 35 Financial Accounting Standards Interpretation (ISAK) which should be carried out by non-profit oriented entities. The recording is still very simple, only incoming and outgoing cash reports. Because of this, the financial statements were revised according to the provisions of ISAK No. 35.
The purpose of this study was to determine the preparation of financial reports based This study aims to determine the preparation of financial reports based on ISAK NO 35 at the Baitul Maghfiroh Mosque, Padasugih Village, Brebes District, Brebes Regency. The research was conducted at the Baitul Maghfiroh Mosque, Padasugih Village. Technically, this research is a qualitative type. Data collection techniques used are interviews, observation, and documentation. The method of data analysis was carried out in four stages, namely data collection, data reduction, data presentation, drawing conclusions. The results of this study explain that the Baitul Maghfiroh Mosque, Padasugih Village, Brebes Regency has not implemented the 35 Financial Accounting Standards Interpretation (ISAK) which should be carried out by non-profit oriented entities. The recording is still very simple, only incoming and outgoing cash reports. Because of this, the financial statements were revised according to the provisions of ISAK No. 35.
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