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All Journal Reaktor Jurnal Bahan Alam Terbarukan Science and Technology Indonesia Jurnal Ilmiah Ekonomi Islam JAUR (Journal of Architecture and Urbanism Research) JURTEKSI Ilomata International Journal of Management Journal of Dehasen Educational Review Cakrawala Linguista Ilomata International Journal of Management Kode : Jurnal Bahasa AKSARA: Jurnal Bahasa dan Sastra Lensa: Jurnal Kependidikan Fisika Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Aceh Journal of Community Engagement (AJCE) Jurnal Riptek EJOIN : Jurnal Pengabdian Masyarakat Innovative: Journal Of Social Science Research Filogeni: Jurnal Mahasiswa Biologi Proceeding Seminar Nasional IPA DIMASEKA Management Studies and Business Journal Jurnal Riset Ilmiah NURSE: Journal of Nursing and Health Science JP2N: Jurnal Pengembangan Dan Pengabdian Nusantara Relevan : Jurnal Pendidikan Matematika Journal of Health Education Law Information and Humanities JES-TM Social and Community Service
Amanda, Putri
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Journal : Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS

 1 
Proposal For the Implementation of Isak 335 In the Presentation of Financial Reports of Children's Care Institutions (PSAA) Hamzah Ludin Fitri, Sri Adella; Ramadhani, Ilas; Alhumairo, Kamila; Safitri, Lidia; Amanda, Putri
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 2 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i2.510

Abstract

This research aims to identify and improve transparency and accountability in the preparation of financial reports at the Hamzah Ludin Child Social Welfare Institution (PSAA), located at Jl. Kutianyir, Simpang Baringin Tumbang, Kenagarian Kubang, Guguak Subdistrict, Lima Puluh Kota Regency, by referring to ISAK 335. ISAK 335 is a standard that provides guidelines for preparing financial statements for social institutions, which often face challenges in understanding and applying the correct accounting principles. The main issue raised in this study is the difficulty faced by PSAA Hamzah Ludin in preparing financial reports in accordance with ISAK 335, caused by the lack of understanding among the management regarding the correct accounting standards and the relevance of their application in the context of social institutions. The research method used is a qualitative approach, with the primary data collection technique being in-depth interviews with the management of PSAA Hamzah Ludin. The interviews were conducted using two approaches: structured and semi-structured interviews, to explore in more detail the recording and presentation of financial reports at the institution. The findings indicate that despite initial understanding challenges, the implementation of ISAK 335 can improve the quality of financial reports at PSAA Hamzah Ludin. The application of this standard can enhance transparency and accountability, as well as strengthen financial management at the social institution. This study also provides several strategic recommendations, including training for the management on the appropriate accounting standards, to facilitate PSAA Hamzah Ludin in preparing financial reports that are more in line with applicable regulations and improve the overall performance of the institution.
Co-Authors Abdul Azis Abdul Jabbar Abdurrohim, Nur Adeswastoto, Hanantatur Adriyana, Rika Afrilda, Nur Hayati Agfanisa, Rahma Agus Supriyanto Alhumairo, Kamila Amelia, Anita Andreansyah, Ilham Aqwa Naser Daulay Ardeny, Anisa Nur Faizah Asniar Asniar Asruri, Selfi Bhrata, Pramudya Dhana Bukhori, Ahmad Al Butar, Bunga Butar Butar, Effira Fatin Zahra Butar Chalid, Muchamad Dani Prastiwi Darmanto, Dinda Zihan Milfah Dayanti, Elis Dewi, Tike Murti Sari Dhanu Ario Putra, Dhanu Ario Diana Natalia Eldino, Habib Mulia Elisa Fazira Erlida Amnie Fahri, Rifa Fania, Yunita Farah Dineva R Farizan, M. Ariiq Fitri Rachmawati Fitri, Normelia Hadita, Hadita Haerul Pathoni, Haerul Halisyah, Mila Hamka, Ahmad Hana, Duwi Hapzi Ali Hari Eko Irianto Haris, Amnan Heriyanti, Andhina Putri Husna, Askia Azminatul Ifah Munifah Isrofah izky, Alfaroel Jamal Basmal, Jamal Jayawarsa, A.A. Ketut Julianti, Nursafika Khoirun Kholil, Putri Alifa Kusumaningrum, Wida Banar Maidani, Maidani Mardani, Bisma Alfian Marlina, Resti Mega Rahmi Meiliani, Siska Ayu Mentari, Puji Rizana Ayu Merry Rullyanti, Merry Mubarak, M Dzaky muhammad Syahbudi, muhammad Nabila, Muna Nanang Masruchin Nasution, Sahara Aulia Navanti, Dovina Ni Nyoman Sawitri Nugraha, Bachtiar Rama Ardhi Nugroho, Miftah Nur Fadhilah Nur Faizah Nurahim Rasudin Nurdianah, Dinda Nurhayati Nursal, M. Fadhli Ogya Arya Putra, Akmal Pakpahan, Luis Richardo Parini, Parini Pilliang, Rizaldi Pratama, Liona Surya Putra, Agus Alisa Putra, Chistophorus Indra Wahyu Putra, Yosep Eka Rahiidah, Jihaan Shabri Rahma, Annisa Rahmawati, Ambar Rahmawati, Aprilia Dwi Ramadhani, Dwi Oktabella Ramadhani, Ilas Remilda Armika Vianti REZA PAHLEVI Rianto, Muhammad Richo Rini Riastuti, Rini Rinta Kusumawati, Rinta Riyadhul Fajri Roza Yulida Roziafanto, Ahmad Nandang Rusi Ulfa Hasanah SAFITRI, LIDIA Saputra, Fadri Dwi Sitepu, Rimna Sintalina Siti Agustina, Siti Sumarlam Sumarlam, Sumarlam Suryaningrum, Irnanda Syaharani, Alfiana Syahputra, Muhammad Faqih Syamani, Firda Aulya Syamsurizal - - Tambunan, Tiffany Meira Trida Ridho Fariz Ulfa M. , Mahdalena Vani, Ziviska Vianaza, Vianaza Winarni, Efid Winasih, Sri Suryani Yuprapti Zahra, Raudahtul Zulkifli Zulkifli