Penyusunan Laporan Berdasarkan Standar Akutansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) Pada UD Maju Bersama di Balikpapan
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Institusion
Universitas Katolik Darma Cendika
Author
Pinanggih, Stefanus Damar
Subject
HF5601 Accounting
Datestamp
2023-03-17 03:53:37
Abstract :
Financial reports are a form of accountability of an organization to funds provided by donors. Likewise with non-profit organizations, they must also make financial reports as a form of accountability to donors or donors of funds. Therefore, this study aims to analyze the financial statements of the Bethany Indonesia Almasih Qom Church based on the applicable standard, namely ISAK 35. The place of research is the Bethany Indonesia Almasih Qom Church in Surabaya, which is located at Kapas Madya II / 50, Surabaya. This study uses a qualitative method with a case study approach. Data collection in this study was through documentation and interviews with church pastors, treasurers, and church secretariat staff. The results of this study indicate that the Church of Bethany Indonesia Almasih Qom Surabaya in the presentation of its financial statements has not implemented according to the applicable standards, namely ISAK 35 as recommended to be applied to non-profit organizations. The Bethany Indonesia Almasih Qom Church in Surabaya only makes financial reports, namely cash income and cash disbursements. Therefore, with the research in the financial statements, it is hoped that the Bethany Indonesia Almasih Qom Church should be able to present financial reports in accordance with the standards applicable in Indonesia, namely ISAK 35, in order to provide complete and detailed financial information.
Financial reports are a form of accountability of an organization to funds provided by donors. Likewise with non-profit organizations, they must also make financial reports as a form of accountability to donors or donors of funds. Therefore, this study aims to analyze the financial statements of the Bethany Indonesia Almasih Qom Church based on the applicable standard, namely ISAK 35. The place of research is the Bethany Indonesia Almasih Qom Church in Surabaya, which is located at Kapas Madya II / 50, Surabaya. This study uses a qualitative method with a case study approach. Data collection in this study was through documentation and interviews with church pastors, treasurers, and church secretariat staff. The results of this study indicate that the Church of Bethany Indonesia Almasih Qom Surabaya in the presentation of its financial statements has not implemented according to the applicable standards, namely ISAK 35 as recommended to be applied to non-profit organizations. The Bethany Indonesia Almasih Qom Church in Surabaya only makes financial reports, namely cash income and cash disbursements. Therefore, with the research in the financial statements, it is hoped that the Bethany Indonesia Almasih Qom Church should be able to present financial reports in accordance with the standards applicable in Indonesia, namely ISAK 35, in order to provide complete and detailed financial information.
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