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Nenni Lestari Br Surbakti
Universitas Quality Berastagi
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Analysis of the Application of Revenue and Expense Accounting at PT. Suka Mulia, a Public Transportation Service Company in Karo Regency Beril Syahputra Ginting Suka; Milawati Br Ginting; Nenni Lestari Br Surbakti
Indonesian Journal of Advanced Research Vol. 5 No. 7 (2026): July 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v5i7.16895

Abstract

This study aims to analyze the implementation of revenue and Expense accounting in a public transportation service company, Suka Mulia, Karo Regency, and to assess its conformity with Statement of Financial Accounting Standards (PSAK) No. 1 concerning the Presentation of Financial Statements. The focus of the study is on the recording, recognition, and presentation of revenue and Expenses in the company’s financial reports. The research method used is a qualitative approach with a descriptive design. The results indicate that PT. Suka Mulia has not optimally implemented revenue and Expense accounting in accordance with PSAK Standards. Financial recording is still conducted in a simple manner using a cash basis and has not been prepared in the form of complete and periodic financial statements. Revenue is recorded based on daily cash deposits without classification by service type or accounting period, while operational Expenses such as fuel Costs, drivers’ salaries, vehicle maintenance, and asset depreciation are not systematically recorded under accrual principles. This condition causes the financial information produced to lack relevance, reliability, and comparability between periods. Based on these findings, it can be concluded that the implementation of revenue and Expense accounting at Suka Mulia, Karo Regency, is not yet in accordance with PSAK No. 1. This study recommends that the company begin applying an accrual-based recording system, classify revenue and Expenses in a structured manner, and prepare complete financial statements to improve the quality of financial information and support managerial decision-making.
The TINJAUAN PENERAPAN ISAK NO.35 DAKAM PENYUSUNAN LAPORAN KEUANGAN ORGANISASI NIRLABA DI DESA SIGOMPUL Rizka Hilda Siregar; Nenni Lestari Br Surbakti; Nurdiana Ratna Sari Lase
JURNAL MUTIARA AKUNTANSI Vol. 11 No. 1 (2026): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v11i1.6348

Abstract

Latar belakang: Organisasi nirlaba memiliki peran penting dalam mengelola dana masyarakat sehingga dituntut menyusun laporan keuangan yang transparan dan akuntabel sesuai Interpretasi Standar Akuntansi Keuangan (ISAK) No. 35. Namun, penerapannya pada organisasi nirlaba di tingkat desa masih menghadapi berbagai kendala. Tujuan mengevaluasi penerapan ISAK No. 35 pada organisasi nirlaba di Desa Sigompul, Kabupaten Humbang Hasundutan, mengidentifikasi kendala implementasi, serta merumuskan rekomendasi untuk meningkatkan kualitas pelaporan keuangan. Metode: pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dokumentasi, dan studi literatur. Analisis data dilakukan menggunakan metode gap analysis dengan membandingkan praktik pelaporan keuangan organisasi terhadap ketentuan ISAK No. 35. Hasil: penerapan ISAK No. 35 masih belum optimal. Organisasi umumnya hanya menggunakan pencatatan kas masuk dan kas keluar serta belum menyusun laporan posisi keuangan, laporan aktivitas, laporan arus kas, dan catatan atas laporan keuangan sesuai standar. Selain itu, klasifikasi aset bersih berdasarkan pembatasan penggunaannya belum diterapkan. Kendala utama meliputi rendahnya pemahaman pengurus mengenai ISAK No. 35, keterbatasan kompetensi sumber daya manusia di bidang akuntansi, penggunaan sistem pencatatan yang masih manual, serta minimnya sosialisasi, pelatihan, dan pendampingan. Meskipun demikian, organisasi telah berupaya mempertanggungjawabkan pengelolaan dana melalui pencatatan transaksi secara rutin. Kesimpulan: bahwa peningkatan kapasitas pengelola melalui pelatihan, sosialisasi, dan pendampingan teknis diperlukan agar penerapan ISAK No. 35 dapat berjalan lebih efektif sehingga kualitas pelaporan keuangan, transparansi, dan akuntabilitas organisasi nirlaba dapat meningkat
Co-Authors Beril Syahputra Ginting Suka Milawati Br Ginting Nurdiana Sari Rizka Hilda Siregar