Article Per Year (5 Year)
p-Index From 2021 - 2026
4.547
P-Index
This Author published in this journals
All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL BERKALA ILMIAH EFISIENSI JURNAL RISET BISNIS DAN MANAJEMEN ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal Formosa Journal of Science and Technology (FJST) Formosa Journal of Applied Sciences (FJAS) Journal of Governance, Taxation, and Auditing Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis
Anneke Wangkar
Universitas Sam Ratulangi Manado
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Social Sciences

Published : 68 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Formosa Journal of Science and Technology (FJST)

 1 
Evaluation of the Application of the Interpretation of Financial Accounting Standard Number 35 on the Preparation of Financial Statements of Non-Profit Oriented Entities at the Hermon Tolombukan Child Development Center Owu, Ribka Yuliana Syaloom; Tinangon, Jantje J.; Wangkar, Anneke
Formosa Journal of Science and Technology Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v3i9.11515

Abstract

This study aims to evaluate how the Interpretation of Financial Accounting Standards (ISAK) Number 35 is applied in the preparation of financial statements of the Hermon Tolombukan Child Development Center. The purpose of this interpretation is to increase the transparency and accountability of the financial statements of non-profit-oriented entities. ISAK No. 35 is an accounting guideline for non-profit entities, which includes reporting of activities, balance sheets, cash flows, and changes in net assets. This study uses a qualitative descriptive method with a case study approach to identify the extent to which the Hermon Tolombukan Child Development Center has implemented ISAK No. 35 in the preparation of its financial statements. Data was obtained through interviews, documentation, and direct observation of the financial report preparation process. The results of the study show that the application of ISAK Number 35 to the existing PPA is not in accordance with the existing accounting standards. This study recommends the need for further training for financial managers and periodic evaluations to ensure that accounting standards are applied consistently and effectively. With this evaluation, it is hoped that the update of the financial recording system can be improved, and further technical evaluation is expected to help ensure that the implementation of ISAK No. 35 can be implemented comprehensively.
Co-Authors Andayani, Ni Made Sri ANTOW, Angelica Arman, Haryanti Barek, Titya A. P. Bonde, Febiona A. CHRISTIAN, Theresia Christo A. Sualang, Christo A. David P. E Saerang, David P. E David P.E Saerang David Paul Elia Saerang Deisye Charoline Pulumbara Djaafara, Baharudin Driyana Ibrahim, Driyana Feiby Manus, Feiby Goenawan, Jestika Estevania Maria Grace B. Nangoi Hariadi, Muhammad Bahari Harijanto Sabijono Hebimisa, Marce Takasili Hendrik Gamaliel Hendrik Manossoh, Hendrik Herman Karamoy Inggriani Elim Jansen, Cornelia Ferny Jantje J. Tinangon Jenny Morasa Jiaw, Pamela Firginia Jullie J Sondakh Kakunsi, Indy Maria KARLOS, Sharon Ester Hermien Kaunang, Jessica Ch Kawatu, Ribka Olivia Kindangen, Wulan Deisy Kolinug, Lisa Christin Kuhon, Karina Lahope, Wendy Hillari Lamadi, Pricilia Virginia Lasupu, Erika Zhavira Lilyan Mahmud Linda Lambey, Linda Lintje Kalangi LUMANTO, Randy Lumowa, Cindy Shelly Maisudu, Rheylen Malonda, Jacky Jonathan Mamadoa, Novalinda Jesika Mamentu, Timons Manimbaga, Federicky Merry Christmas Malomis, Merry Christmas Mondigir, Vania Salsabella Christy Belina Moningka, Eugenia Trixie Jayanti Montolalu, Merry Natalia Ester Rompis, Natalia Ester Novi Swandari Budiarso Oktavianti, Winni Nuraini Oroh, Ayu Anita Ekaristi Owu, Ribka Yuliana Syaloom Pandaleke, Reska Brigita PANGERAPAN , Sonny Ponomban, Yohanes C. Pusung, Brando Nofdi Ratuela, Hillary S.P Reimassa, Lani B. Repi, Imiko Elissa Rianto, Rifka Sharen RUMANDJO, YELSTI WELNIATI Sherly Pinatik Stanley Kho Walandouw Steven Tangkuman Suwintari, Ni Gusti Ayu Kade Syermi S.E. Mintalangi Tamin, Zefanya Evangeline Tampi, Mercy Christiani Tanjung, David Taufik, Meisa Farina Tety Darise, Tety Theis, Bryan Christian Marchelino Treesje Runtu Triski Intan Meylani Lengkong, Triski Intan Meylani Triyono, Nofriyanto Ventje Ilat Walandouw , Stanley Kho Watuseke, Ruth Hartinah Wawointana, William Juan Weol, Stefi Cristiani Widiana, I Gusti A.E Wondal, Meilani