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All Journal Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Studi Pemerintahan dan Akuntabilitas
Siahaan, Lassio
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Nursing Social Sciences

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Journal : Jurnal Studi Pemerintahan dan Akuntabilitas

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Penerapan ISAK 35 tentang Laporan Keuangan Organisasi Non-Laba pada Gereja HKI Tigabolon Siahaan, Lassio; Purba, Sahala
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 3 No. 2 (2024): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jastaka.v3i2.2786

Abstract

Purpose: The purpose of this research is to make a comparison of the HKI Tigabolon church's preparation of financial reports in accordance with the provisions of ISAK 35. Methodology: This research uses a qualitative method with a descriptive analysis approach, comparing the theory contained in ISAK 35 with its implementation at the HKI Tigabolon Church. Data collection was carried out through observation techniques Results: The results of the research show that the Tigabolon HKI church has not undertaken its financial reporting process in accordance with current regulations, in particular ISAK 35, as its financial reports only contain information about cash receipts and expenditures. Limitation: This research focuses only on one church. Contribution: This research can encourage non-profit institutions, especially the HKI Tigabolon Church, to fully implement the current accounting standards, namely the comprehensive ISAK 35, to prepare appropriate financial reports.
Co-Authors Calista, Calista Mekarius, Mekarius Sahala Purba Sianturi, Vemi Sitohang, Santy Aji