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All Journal Jurnal Pengabdian Masyarakat dan Riset Pendidikan Outline Journal of Economic Studies
Putri Kemala Lubis
Universitas Negeri Medan
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Analisis Transparansi dan Aksesibilitas Informasi Keuangan dalam Meningkatkan Akuntabilitas Pengelolaan Keuangan pada Organisasi Nirlaba Non-Pemerintah Pada Yayasan Hati Gembira Indonesia: Penelitian Modesta Natalia Buaton; Yastri Sihite; Putri Ainun; Putri Kemala Lubis; Nela Permata Lubis
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 April - Juni
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.5849

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan transparansi dan aksesibilitas informasi keuangan dalam meningkatkan akuntabilitas pengelolaan keuangan pada organisasi nirlaba, khususnya pada Yayasan Hati Gembira Indonesia. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan jenis penelitian deskriptif analitis. Data yang digunakan merupakan data sekunder yang diperoleh melalui studi dokumentasi terhadap laporan keuangan yayasan, laporan tahunan, serta dokumen pendukung lainnya. Analisis dilakukan dengan mengevaluasi kesesuaian penyajian laporan keuangan yayasan dengan standar akuntansi entitas nonlaba yaitu ISAK 35, serta menilai tingkat keterbukaan dan kemudahan akses informasi bagi para pemangku kepentingan. Hasil penelitian menunjukkan bahwa Yayasan Hati Gembira Indonesia telah menyajikan laporan keuangan yang terdiri dari laporan posisi keuangan, laporan penghasilan komprehensif, laporan perubahan aset neto, laporan arus kas, dan catatan atas laporan keuangan sesuai dengan ketentuan ISAK 35. Transparansi laporan keuangan serta aksesibilitas informasi yang baik berkontribusi terhadap peningkatan kepercayaan publik yang ditunjukkan melalui peningkatan hibah dan donasi.
Analysis of the Implementation of Accrual-Based Government Accounting Standards in the Financial Statements of Medan City Government Putri Kemala Lubis; Khairani Matondang; Donita Nababan Nababan; Nursandi Sihombing; Reginta Barus
Outline Journal of Economic Studies Vol. 5 No. 2: April - September 2026
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/1w5r5t80

Abstract

Purpose: This study aims to analyze the application of accrual-based Government Accounting Standards (GAS) in the financial statements of the Medan City Government. The implementation of accrual-based SAP is the government's effort to improve the quality of transparent and accountable financial reports in accordance with applicable regulations. Methods: The method used in this study is qualitative, using a literature review approach and secondary data obtained from previous research and official data from the Central Statistics Agency (BPS). Results: Accrual-based Government Accounting Standards (GAS) is an accounting system that recognizes revenue, expenses, assets, liabilities, and equity in comprehensive financial reporting, thereby providing a more accurate picture of the financial condition. The results of the study indicate that the implementation of accrual-based SAP in regional government financial reports has generally been successful and in accordance with applicable standards. This is demonstrated by increasingly structured regional financial management and improvements in the transparency and accountability of financial reports. Data on Medan City's regional revenue realization in 2020 also indicates that the regional government has managed its finances quite well to support the implementation of government activities. Conclusions: Thus, the implementation of accrual-based SAP has an important role in improving the quality of local government financial reports and supporting the creation of good governance.
Co-Authors Donita Nababan Nababan Khairani Matondang Modesta Natalia Buaton Nela Permata Lubis Nursandi Sihombing Putri Ainun Reginta Barus Yastri Sihite