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All Journal Jurnal Akuntansi dan Governance
Beti Setiawati
Universitas Aisyiyah Yogyakarta
Economics, Econometrics & Finance

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Implementasi ISAK 35 Pada Laporan Keuangan Panti Asuhan Beti Setiawati; Diska Arliena Hafni
Jurnal Akuntansi dan Governance Vol 3, No 2 (2023): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.3.2.101-114

Abstract

This study aims to analyze the application of ISAK 35 to the financial reports of the Muhammadiyah Orphanage of Nanggulan-Kulonprogo. This study employs qualitative descriptive analysis. Data were obtained through observation, interviews, and documentation at Muhammadiyah Orphanage of Nanggulan-Kulonprogo. The results show that the Muhammadiyah Orphanage of Nanggulan-Kulonprogo has not presented accountable financial reports and has not implemented ISAK 35. The financial reports in place are only monthly report of cash receipts and disbursements, also not annually accumulated. Thus, it is guided that the preparation of the financial statements of the Muhammadiyah Orphanage of Nanggulan-Kulonprogo should be based on ISAK 35 includes the Statements of Financial Position, Reports of Comprehensive Income, Reports of Changes in Net Assets, Statements of Cash Flows and Notes to Financial Statements
Co-Authors Diska Arliena Hafni