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All Journal Jurnal Akuntansi Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Yumary: Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru Dinamis: Jurnal Pengabdian Kepada Masyarakat
Sitohang, Santy Aji
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Pengimplementasian ISAK 35 Pada Laporan Keuangan Organisasi Non Laba Di Panti Asuhan Nobel Pelita Anak Bangsa Dan Panti Asuhan Terang Fajar Purba, Sahala; Sitohang, Santy Aji; Butar Butar, Erissa Antheresya; Hutagalung, Dewi Delima; Sitanggang, Ema Mastaria; Simbolon, Sofia Imelda; Gracella, Sarah; Manullang, Novelita; Natalia, Vebina
Jurnal Pengabdian Kepada Masyarakat Vol 4 No 02 (2023): Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru
Publisher : Politeknik Penerbangan Indonesia Curug

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54147/jpkm.v4i02.870

Abstract

This counseling is aimed at the development of non-profit organizations which are currently mushrooming a lot, one of which is the orphanage. One way that can be done to develop the orphanage is to increase the trust of donors in donating funds which can be reached by applying ISAK 35 to its financial reporting as a form of transparency from the orphanage. ISAK 35 is an accounting standard that regulates the presentation of financial statements of non-profit organizations. This counseling was carried out using an interview method involving one administrator and owner of the orphanage. This counseling was carried out in two days, namely December 19 and 20, 2023, from the findings of this service that the orphanage has taken responsibility for donors based only on proof of purchase invoices. With this counseling, it is hoped that the Nobel Pelita Orphanage and the Terang Fajar Children's Orphanage can prepare their financial reports according to the applicable standards, namely ISAK 35 and will produce financial reports consisting of a Statement of Financial Position, a Comprehensive Income Statement, a Statement of Cash Flows and Notes to Reports Finance.
Isak 335 Training At Penuh Penghapan And Pelita Harapan Orphanages Purba, Sahala; Wudjud, Wie Shi; Sitohang, Santy Aji; Purba, Kuras; Nababan, Dame Tiur Magdalena
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 1 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v6i1.3754

Abstract

Purpose: The purpose of this dedication is so that every orphanage in Indonesia, especially in Medan City, can implement ISAK 335 in the preparation of its financial reports, so that large donors can trust the money they donate to the orphanage. Methodology/approach: The method used in this training is by means of an interview first, then conducting training in accounting records to financial reporting in accordance with the regulations in force in Indonesia. Results/findings: The result of this training was that the orphanage owners felt awkward because so far they did not know that there were financial reporting standards specifically for orphanages, because they only recorded their finances in the form of cash receipts and cash expenditures, and even then it was done on the notice board in the orphanage. Conclusions: The results of this service are that the two orphanages only record their finances in the form of cash in and cash out, without following the applicable standards. Limitations: The limitations of this service are in terms of time, where this service is only carried out for one day at each orphanage, the background of the orphanage owner is a high school graduate, so it takes a lot of time for training in order to be able to implement ISAK 335 in preparing financial reports and finally only 2 orphanages were trained. Contribution: This service is useful for orphanages so that they can prepare financial reports in accordance with existing regulations, so that donors have more confidence in the performance of orphanages.
PENGARUH TEKOLOGI INFORMASI, SISTEM INFORMASI AKUNTANSI MANAJEMEN, DAN PENGENDALIAN INTERNAL TERHADAP KINERJA KOPERASI Purba, Sahala; Sitohang, Santy Aji
Jurnal Akuntansi Vol 18 No 2 (2024): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v18i2.4669

Abstract

This research aims to determine whether Digital Technology, Management Accounting Systems, and Internal Control Systems influence Cooperative Performance at the CU Sondang Nauli Kabanjahe Savings and Loans Cooperative. The type of research used is quantitative descriptive. The population in this study consisted of all administrators and employees at the CU Sondang Nauli Kabanjahe Savings and Loans Cooperative, with a sample of 87 people, including administrators and employees. The data type used in this research is quantitative data, and the primary data source is primary data. Data collection techniques using questionnaires. The data analysis technique used in this research is descriptive statistics. In testing the quality of primary data, researchers conducted validity and reliability tests, classical assumption tests, multiple linear regression tests, and hypothesis tests using the SPSS 26 application. The research shows that, individually, Digital Technology the Application of Accounting and Control Information Systems positively and significantly affects Cooperative Performance.
Pelatihan Penerapan ISAK 35 Pada Panti Asuhan Pelita Harapan dan Penuh Pengharapan Purba, Sahala; Purba, Kuras; Siahaan, Septony B; Sitohang, Santy Aji; Nababan, Dame Tiur Magdalena
Dinamis: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2024): Desember 2024
Publisher : Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/dinamis.v4i2.8456

Abstract

Maksud dari pelatihan ini untuk mengembangkan panti asuhan dalam hal akuntabilitas maupun pelaporan keuangan sesuai dengan ISAK 35. Adapun metode yang digunakan dalam pelatihan ini adalah dengan cara wawancara terlebih dahulu lalu melakukan pelatihan pencatatan akuntansi sampai pelaporan keuangan sesuai dengan regulasi yang berlaku di Indonesia yaitu ISAK 35, dengan adanya pelatihan ini diharapkan  panti asuhan dapat  melakukan pertanggungjawaban atas sumbangan dari donatur. Pelatihan ini dilakukan selama 2 (dua) hari yaitu pada tanggal 8 dan 9 Desember 2023. Adapun hasil dari pelatihan ini adalah para pemilik panti asuhan merasa canggung karena selama ini mereka tidak mengetahui ada standar pelaporan keuangan khususnya untuk panti asuhan, karena mereka mencatat keuangannya hanya bentuk penerimaan kas dan pengeluaran kas saja, itupun dilakukan pada papan pengumuman yang ada dalam panti asuhan tersebut. Adapun yang menjadi implikasi dalam pelatihan ini adalah agar panti asuhan dapat berkelanjutan pada masa yang akan datang.
Sosialisasi ISAK 35 dalam Organisasi Non Laba di Panti Asuhan Penuh Pengharapan Purba, Sahala; Sitohang, Santy Aji; Calista, Calista; Siahaan, Lassio; Mekarius, Mekarius; Sianturi, Vemi
Abdimas Galuh Vol 6, No 1 (2024): Maret 2024
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v6i1.13701

Abstract

Banyak Panti Asuhan yang ada di Sumatera Utara, namun tidak ada satupun yang berkembang karena donatur yang tergerak untuk berdonasi tidak ada yang tetap maupun konsisten. Alasannya adalah karena donatur tidak percaya pada tata kelola panti asuhan. Hal ini disebabkan karena pihak panti asuhan belum menciptakan laporan keuangan yang layak dan memadai. Tujuan sosialisasi adalah untuk meningkatkan kemampuan panti asuhan sebagai fasilitas perawatan dalam hal mempertanggungjawabkan donasi yang diberikan donatur yakni dengan membuat laporan keuangan yang memenuhi kete ISAK 35. Objek penelitian dalam sosialisasi ini adalah Panti Asuhan Penuh Pengharapan yang berlokasi di Jalan Pembangunan Nomor 86 Beringin, Kecamatan Medan Selayang, Kota Medan, Provinsi Sumatera Utara. Metode penelitian yang diterapkan meliputi wawancara terhadap pihak pengasuh panti asuhan terkait pembukuan keuangan di panti itu dan bagaimana bentuk pertanggungjawaban atas donasi dari donatur, kemudian kami memaparkan kepada pengelola panti bagaimana pembukuan dan pengolahannya sesuai dengan standar yang berlaku (ISAK 35). Pengkomunikasian dan kunjungan ini dilaksanakan pada tanggal 8 Desember 2023 dengan narasumber yakni pengasuh sekaligus istri pemilik panti asuhan serta media berupa handphone sebagai alat perekam, handout ISAK 35, kertas dan pulpen. Adapun hasil penelitian yang didapatkan adalah pengelolaan panti asuhan belum mengetahui bagaimana bentuk pelaporan yang sesuai standar dan antusias untuk mengetahui dan membuat pertanggungjawaban yang sesuai standar ISAK 35, sehingga untuk jangka panjang di masa depan panti asuhan ini mampu tumbuh dan menjadi lebih baik lagi seperti sektor sosial lain.
Co-Authors Butar Butar, Erissa Antheresya Calista, Calista Gracella, Sarah Hutagalung, Dewi Delima Manullang, Novelita Mekarius, Mekarius Nababan, Dame Tiur Magdalena Natalia, Vebina Purba, Kuras Sahala Purba Siahaan, Lassio Siahaan, Septony B Sianturi, Vemi Simbolon, Sofia Imelda Sitanggang, Ema Mastaria WUDJUD, WIE SHI