PENERAPAN AKUNTANSI NIRLABA BERDASARKAN ISAK 35 (STUDI KASUS PADA PERBAKIN KOTA PONTIANAK)

Muhammad Fakhri'alauddin

Abstract


This study aims to find out how financial management is in non-profit organizations and see how the records are related to the standards issued by the Indonesian Institute of Accountants (IAI) in financial reporting for non-profit organizations, namely ISAK 35 in Perbakin, Pontianak City. This study uses a qualitative method. Data was collected using interviews, documentation and literature studies. The interview was conducted with the treasurer of the organization. The results of this study indicate that Perbakin Pontianak has not yet recorded financial reports in accordance with ISAK 35. This is because they do not understand financial standards and the management is still based on previous financial reports.


Keywords


ISAK 35, Non-Profit, Perbakin and SAK..

References


Arikunto, S. (2002). Metodologi Penelitian Suatu Pendekatan Proposal. Jakarta: PT Rineka Cipta.

Gultom, I. R., & Poputra, A. T. (2015). Analisis Penerapan PSAK No. 45 Tentang Laporan Keuangan Organisasi Nonlaba Dalam Mencapai Transparansi dan Akuntabilitas Kantor Sinode Gmim. Jurnal EMBA, 3 (4).

Ikatan Akuntan Indonesia. (2018). Draf Eksposur ISAK 35 Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba

Kompas. 2022. Perjalanan Kasus Dugaan Penyelewengan Dana ACT : Pencabutan Izin Hingga Penetapan Tersangka. (Online).

Purba, et al,. (2022). Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba Berdasarkan ISAK 35 pada Panti Asuhan Sendoro Medan. Jurnal Ilmiah Multi Disiplin Indonesia, 2 (1), 284-291.

Rahayu, D. R., Halim, & Nuha, G. A. (2019). Penerapan Akuntansi Nirlaba Berdasarkan PSAK No. 45 (Studi Kasus Pada Masjid Al-Baitul Amien di Jember). Jurnal Akuntansi Universitas Jember, 17 (1), 37-28.

Sugiyono, A. (2016). Metode Penelitian Kombinasi (Mixed Methods). Bandung: Alfabeta.

Sujarweni, V. Wiratna. (2015). Akuntansi Sektor Publik. Yogyakarta: Pustaka Baru Press Yogyakarta.

Ula, I. D., Halim, M., & Nastiti, A. S. (2021) Penerapan ISAK 35 Pada Masjid Baitul Hidayah Puger Jember. Jurnal Pendidikan, Akuntansi dan Keuangan Universitas Banten Jaya, 4 (2), 152-163.


Refbacks

  • There are currently no refbacks.


Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Jl. Prof.Hadari Nawawi, Pontianak - Kalimantan Barat (78121)

Phone : (0561) 785342, 583865

Email : kiafe@untan.ac.id