Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Indonesian Journal of Applied Accounting and Finance
M. Yasir Fahmi
Politeknik Negeri Banjarmasin
Economics, Econometrics & Finance

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Penerapan ISAK 335 pada Organisasi Yayasan di Indonesia: Evaluasi Kesiapan Institusional, Analisis Empiris, dan Prospek Akuntabilitas Nonlaba Mahyuni; Basyirah Ainun; Lusiana Handayani; M. Yasir Fahmi
Indonesian Journal of Applied Accounting and Finance Vol. 6 No. 1 (2026): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v6i1.15606

Abstract

Non-profit organizations, particularly foundations (yayasan) in Indonesia, play an essential role in the social and religious sectors. Unlike commercial entities, their operational sustainability depends heavily on public trust and donor funding, necessitating a highly transparent financial reporting framework. The transition from PSAK 45 to ISAK 335 fundamentally shifted the paradigm of non-profit accounting by requiring strict segregation of net assets based on donor restrictions. This study evaluates the empirical readiness of foundations to implement ISAK 335. Findings reveal significant compliance gaps driven by reliance on simple cash-basis accounting, lack of competent human resources, financial constraints, and inadequate socialization. Post-Implementation Review (PIR) by IAI in 2025 further highlights complexities in restricted grants and endowment funds. To bridge these gaps, this article proposes strategic solutions, including the restructuring of the Chart of Accounts (CoA), strict Standard Operating Procedures (SOP) for donations, digital transformation via specialized accounting software, and intensive mentorship from professional bodies and academia.
Co-Authors Basyirah Ainun Lusiana Handayani Mahyuni