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All Journal Jurnal Riset Akuntansi Kontemporer
Della Agustina
Universitas Islam Bandung, Indonesia
Economics, Econometrics & Finance

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REDESIGNING CHART OF ACCOUNTS FOR ISAK 35 AND COSO INTERNAL CONTROL IN EDUCATIONAL FOUNDATIONS Iseu Anggraeni; Aditya Achmad Fathony; Della Agustina; Muhammad Iqbal; Ghina Farida Ramadhani
JRAK Vol 18 No 2 (2026): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v18i2.59367

Abstract

Indonesian educational foundations frequently struggle to comply with ISAK 35 and maintain robust internal controls due to inadequate Chart of Accounts (COA) architectures (research problem). The study aims at evaluating the current COA of Bale Bandung Educational Foundation against ISAK 35 standards and the COSO internal control framework (objectives). A qualitative case study design was used; empirical data were gathered through observations, semi-structured interviews, and document analysis, and analyzed via an integrated GAP Analysis and COSO lens (method). The findings identify 10 structural gaps: two critical, four high-priority, and four moderate, primarily stemming from unclassified net assets and commingled restricted funds (finding). This study contributes a novel, account-level diagnostic framework linking compliance gaps directly to internal control vulnerabilities, alongside an empirically grounded COA redesign model to improve nonprofit reporting transparency and stewardship.
Co-Authors Aditya Achmad Fathony Ghina Farida Ramadhani Iseu Anggraeni Muhammad Iqbal