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All Journal Andalas obstetrics and gynecology journal Indomera : Jurnal Magister Manajemen Jurnal Pengabdian Masyarakat Aufa (JPMA) Jurnal Inovasi Pembelajaran dan Pendidikan Islam Jurnal Informatika Ekonomi Bisnis Journal of Climate Change Society JUTEQ: JURNAL TEOLOGI & TAFSIR Lubna: Journal of Islamic Elementary Education Jurnal Ilmiah Keagamaan dan Kemasyarakatan
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Journal : Jurnal Informatika Ekonomi Bisnis

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Analisis Laporan Keuangan Pondok Pesantren Assalafi Al-Fithrah Surabaya berdasarkan ISAK 35 Laila; Hanifah, Luluk
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 1 (March 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i1.803

Abstract

The aim of this research is to find out how financial reporting and implementation of financial reports are based on ISAK 35 at the Assalafi Al-Fithrah Islamic boarding school. The method used in this research is a qualitative method using a qualitative descriptive approach. In analyzing financial reports based on ISAK 35, several main foundations underlying ISAK 35 are used, namely, the basic accounting framework, accrual principles, income realization principles, fairness principles, and international accounting standards. The results of this research indicate that the Financial Position report at the Assalafi Al-Fithrah Islamic Boarding School has complied with the ISAK 35 principles in preparing the financial position report; Assalafi Al-Fithrah Islamic Boarding School has not implemented comprehensive income reporting; There are deficiencies in the report on changes in net assets; The cash flow report is in accordance with ISAK 35 principles; The notes to the financial report of the Assalafi Al-Fithrah Islamic Boarding School include a detailed explanation of each account, and this is in accordance with ISAK 35 principles.
Co-Authors Abdul Wahab Syakhrani Ahmad Fahrul Islam AS Annisyah, Fitry Bobby Indra Utama Cut Azizah Erda Mutiara Halida Fitrayeni Hanifah, Luluk Irya, Nada Amelinda Noor Fitriah Nournaina Rahmad Fauzi Rauza Sukma Rita Rizki Amelia Sri Rahmi Uli Makmun Hasibuan Widia Pratiwi Win Zuraihan Zuraihan