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All Journal Jurnal Ekonomi, Bisnis dan Manajemen
Alvin Prasetya Adji
Universitas 17 Agustus 1945 Surabaya
Economics, Econometrics & Finance

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Implementasi Interpetasi Standar Akuntansi Keuangan (ISAK 35) Pada Sektor Pendidikan (Studi Kasus Pada Unit Pelaksana Teknis Sekolah Menengah Pertama Negeri 32 Gresik) Alvin Prasetya Adji; Maulidah Narastri
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 2 No. 3 (2023): September : Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v2i3.1263

Abstract

This study aims to apply the concepts of ISAK 35 to the field of education. This study aims to determine the implementation of school financial management from the prespective of ISAK 35. This study also uses descriptively presented qualitative data types, uses primary and secondary data sourses, and uses data collection techniques in the form of interview and concluded that SMPN 32 Gresik’s management and financial records remained rudimentary, limited to recording school financial income and expenditure, and did not comply with ISAK 35 financila reporting.
Co-Authors Narastri, Maulidah