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All Journal Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Portofolio: Jurnal Manajemen dan Bisnis Annusfy
Nurul Mahmudah
Universitas Harkat Negeri
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science 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.
Pendampingan Penyusunan Laporan Keuangan BUMDesa Se-Kabupaten Tegal Berbasis Cloud Computing Mohammad Alfian; Nurul Mahmudah; Yusri Anis Faidah
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 3 (2026): August 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/91j8xn67

Abstract

This community service activity aims to improve the capacity of BUMDesa managers in Tegal Regency in preparing accountable financial reports through the application of cloud computing technology. The activity implementation method includes three main stages: system socialization, intensive report preparation training, and direct mentoring on field implementation. The target of this activity involves BUMDesa managers and treasurers, with a focus on integration with the Village Revenue and Expenditure Budget (APBDesa). The results of the activity indicate a significant increase in understanding regarding digital recording systems. Furthermore, this mentoring successfully facilitated BUMDesa in adopting a real-time and centralized transaction recording system. The conclusion of this activity is that integrating the village financial system through cloud computing is effective in minimizing manual recording errors, accelerating reporting, and realizing a more professional BUMDesa financial governance.
Co-Authors Andri Widianto Erni Unggul Sedya Utami Faidah, Yusri Anis Mohammad Alfian Yusri Anis Faidah