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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Enrichment : Journal of Management
Steven Gulo
Universitas Methodist Indonesia
Economics, Econometrics & Finance

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Journal : Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi

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PENYAJIAN LAPORAN KEUANGAN ENTITAS BERORIENTASI NIRLABA BERDASARKAN ISAK 35 PADA GEREJA BNKP RESORT 1 GUNUNG SITOLI Sahala Purba; Intan Nazara; Vinsensia Ratna; Steven Gulo; Boyke Sinurat; Adrian Arya
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The Church is an Entity whose Purpose is Not to make a Profit. As a result, the Church's financial accountability is of paramount importance. Good Financial Accountability can be presented in accordance with the applicable General Accounting Standards. Financial Accounting Standards No. 35 (ISAK 35) is an Accounting Standard that discusses the Presentation of Financial Reporting for Non-Profit Entities. With the implementation of ISAK 35, users of financial statements can assess the financial performance of the church. This study aims for the Financial Statements of the Banua Niha Keriso Protestant Church (BNKP) in accordance with ISAK 35 where the resulting Financial Statements consist of Financial Statements, Cash Flow Statements and Financial Statements.
Co-Authors Adrian Arya Boyke Sinurat Hellen Sembiring Intan Nazara Jevon Zebua Sahala Purba Vinsensia Ratna