Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Formosa Journal of Applied Sciences (FJAS)
Herman Karamoy
Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Sam Ratulangi
Control & Systems Engineering Decision Sciences, Operations Research & Management Education Engineering Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Design of Isak-Based Financial Report Preparation System for the Jami' Miftahussalam Mosque 35 Muhammad Angga Permana; Herman Karamoy; Christian Datu
Formosa Journal of Applied Sciences Vol. 2 No. 10 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i10.6410

Abstract

The majority of Indonesian people embrace Islam and mosques are a place of worship, based on ISAK 35 which states that mosques are a form of non-profit organization that must and must make financial reports. Apart from that, a good accounting information system will support internal control regarding cash use. The aim of this research is to analyze the need for an ISAK 35-based financial reporting system to evaluate internal cash control. The type of research used is qualitative research with a descriptive approach. The research results showed that the Jami Miftahussalam Mosque had not prepared financial reports based on applicable standards, the accounting information system was still manual, resulting in weak internal controls. The research was conducted from March 1 to June 10. Furthermore, it is hoped that the mosque will implement the system that has been designed.
Implementation of Preparation of Financial Statements Based on the Interpretation of Financial Accounting Standards No 35 At the Gereja Katolik Santo Yosep Pelindung Pekerja Manado Dionesius Ambalinggi; Herman Karamoy; Victorina Tirayoh
Formosa Journal of Applied Sciences Vol. 2 No. 10 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i10.6571

Abstract

Interpretation of financial accounting standards no. 35 is a standard that regulates the presentation of financial statements of non-profit oriented entities which include the Catholic Church. 35. The research method used in this research is descriptive qualitative. The research results obtained that the format of financial reports at the Catholic Church of Santo Yosep Protector of Manado Workers is not in accordance with the Interpretation of Financial Accounting Standards No. 35. Presentation of financial reports at the Catholic Church of Santo Yosep Protector of Manado Workers still follows the 2019 Manado Diocese Parish Finance Manual. So, the Santo Joseph Catholic Church, Protector of Manado Workers, needs to make adjustments and be able to apply this Interpretation of Financial Accounting Standards No. 35 when the church prepares their financial reports, if in the 2019 Manado Diocese Parish Financial Guidelines there is this Interpretation of Financial Accounting Standards No. 35.
Co-Authors Christian Datu Dionesius Ambalinggi Muhammad Angga Permana Victorina Tirayoh