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All Journal Jurnal Portofolio: Jurnal Manajemen dan Bisnis Annusfy
Nurul Mahmudah
Universitas Harkat Negeri
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Implementasi Isak 35 Pada Organisasi Nirlaba (Studi Kasus Pada KNPI Kabupaten Brebes) Yusri Anis Faidah; Nurul Mahmudah
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 5 No. 1 (2026): Pajak Sebagai Pemasukkan Negara dan Sekelumit Permasalahannya
Publisher : Prisani Cendekia

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Abstract

Nonprofit organizations play a strategic role in social and community development and are required to manage and account for financial resources in a transparent and accountable manner. The implementation of Interpretation of Financial Accounting Standards (ISAK) No. 35 concerning the Presentation of Financial Statements of Nonprofit-Oriented Entities is expected to improve the quality and accountability of nonprofit financial reporting. This study aims to analyze the implementation of ISAK 35 and its implications for financial reporting accountability at the Indonesian National Youth Committee (Komite Nasional Pemuda Indonesia/KNPI) of Brebes Regency. A descriptive qualitative approach was employed, with data collected through observation, in-depth interviews, and documentation. Primary data were obtained from interviews with organizational management, while secondary data were derived from organizational documents and relevant regulations. The findings indicate that the implementation of ISAK 35 at KNPI Brebes Regency remains limited, with only approximately 30 percent of the standard requirements applied. Financial reporting practices are still confined to cash inflow and cash outflow records, without the preparation of comprehensive financial statements as mandated by ISAK 35. This condition results in low levels of financial accountability and transparency, with reporting practices focusing more on activity accountability rather than comprehensive financial accountability.
Peningkatan Pemahaman Tentang Pengelolaan Dan Penyusunan Laporan Keuangan Desa Pada Siswa Siswi SMK Muhammadiyah Larangan Kabupaten Brebes Nurul Mahmudah; Yusri Anis Faidah; Erni Unggul Sedya Utami; Andri Widianto
Annusfy : Journal of Multidisciplinary Research Vol. 1 No. 5 (2026): January 2026 , Annusfy
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/jn2jyh06

Abstract

The community service activity aims to enable students of Muhammadiyah Larangan Vocational School, Brebes Regency to improve their understanding of village financial management and reporting. This community service was attended by 30 12th grade students. The methods used in this community service activity include lectures and discussions, as well as a community service team conducting surveys and direct observations at the location to collect initial data. The results of this community service activity are that students are able to understand both theoretically and in the field (village) about village financial management obtained from the results of discussions and questions and answers.about village financial management obtained from the results of discussions and questions and answers.
Co-Authors Andri Widianto Erni Unggul Sedya Utami Yusri Anis Faidah Yusri Anis Faidah