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All Journal International Journal of Evaluation and Research in Education (IJERE) FALASIFA : Jurnal Studi Keislaman Perisai : Islamic Banking and Finance Journal Islamika: Jurnal Keislaman dan Ilmu Pendidikan JURNAL ILMIAH OBSGIN : Jurnal Ilmiah Ilmu Kebidanan & Kandungan JPPS (Jurnal Penelitian Pendidikan Sains) Riwayah : Jurnal Studi Hadis Awwaliyah Jurnal Ilmiah Raflesia Akuntansi Journal of Islamic and Muhammadiyah Studies Natural Science Education Research (NSER) YASIN: Jurnal Pendidikan dan Sosial Budaya ANWARUL: Jurnal Pendidikan dan Dakwah AKHLAQUL KARIMAH: Jurnal Pendidikan Agama Islam Business and Investment Review International Journal of Research and Community Empowerment Al-Karim: International Journal of Quranic and Islamic Studies An-Nisbah: Jurnal Ekonomi Syariah Tasharruf : Journal of Islamic Economics and Business
Nisa’, Khoirun
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Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Journal : Jurnal Ilmiah Raflesia Akuntansi

 1 
Implementasi ISAK 35 Sebagai Standar Penyusunan Laporan Keuangan pada Madrasah Diniyah Ula dan Wustho Baiturrahman Kumbang Jangkar Situbondo Yanto, Roni; Herfiah, Rifa; Nisa’, Khoirun
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.364

Abstract

The aim of this research was to identify the results of implementing financial reports based on ISAK 35 in non-formal religious education public organizations, namely Madrasah Diniyah Ula and Wustho Baiturrahman Kumbang Anchor Situbondo. This research used a descriptive qualitative method with data collection techniques through observation, interviews and documentation at Madrasah Diniyah Ula and Wustho Baiturrahman Kumbang Anchor Situbondo. The conclusion of this research was that the financial report form of Madrasah Diniyah Ula and Wustho Baiturrahman Kumbangsari still uses a simple method, namely only in the form of recording cash inflows and cash outflows and including descriptions of transactions that had occurred, not yet implementing the applicable financial reporting guidelines, namely ISAK 35 which included Comprehensive Income Report, Cash Flow Report, Net Asset Change Report, Financial Position Report (Balance Sheet), and Notes to Financial Reports (CaLK).
Co-Authors Agus R, Abu Hasan Akmal Mundiri Albshkar, Hajer Abdallah Binar Kurnia Prahani choir, miftachul Choirun Nisak Aulina Damarsha, Adrian Bagas Efendi, Soelton Fitria Eka Wulandari Fityan Izza Noor Abidin Hariyono, Eko Hasanah, Maulidatul Hasanah, Rizkiyah Herfiah, Rifa Ihsannudin, Nurul Khoiriyah C, Nailatul Khotibul Umam Marensa, Grishelda Augusta Maulidiah, Elma Ainun Millah, Dhiya Atul MOCHAMMAD YASIR Muali, Chusnul Mukafi Nurum Munawwaroh, Izzatul Nadi Suprapto Noly Shofiyah Nuzula, Janatul Firdausi Oka Saputra Purwantoro, Farich Raden Maria Veronika Widiatrilupi Riyan Sisiawan Putra Robbainah, Sofi Inayatur Rosyidah Alfitri Rudiyanto, Nur Faiq Setyowati, Siti Sundari Suci Prihatiningtyas SULIYANAH SULIYANAH Taufik Rizal Dwi Adi Nugroho Utama Alan Deta Wafa, M. Aliyul WAHYUDI Wahyudi Wahyudi Yanto, Roni Yusriatul Rohma Zhafirah Dwi Kahla Gyrah