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All Journal Jurnal Proaksi Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Proceedings of The International Conference on Business and Economics
Arisanjaya Doloan
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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Journal : Jurnal Proaksi

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Model Pelaporan Keuangan Perguruan Tinggi Muhammadiyah Aisyiyah (PTMA) Siswadi Sululing; Arisanjaya Doloan
Jurnal Proaksi Vol. 11 No. 2 (2024): April - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i2.5704

Abstract

PTMA financial reporting standards are not yet uniform. The purpose of this study was to determine the financial reporting model used by PTMA. The financial reporting of universities in Indonesia is different, public universities are based on government regulations and financial accounting standards (SAK). PTMA is based on the PTMA financial management system guide and SAK. PTMA prepares financial reports based on financial management system guidelines, SAK Entities Without Public Accountants (ETAP), and Interpretation of Financial Accounting Standards (ISAK) 35. This research was conducted at 14 PTMAs. The data collection method used was questionnaires and documents through searching the available PTMA website. The data analysis method used is content analysis. The results of the study are that there are 3 financial reporting models applied by PTMA base on: 1).PTMA Financial Management System Guidelines, 2). SAK ETAP, and 3). SAK ISAK 35.
Co-Authors Adrian Polim Fitri Devi Lestari Izaak Irwan Moridu Nuratni Botutihe Siswadi Sululing Siswadi Sululing Wahyudin Rahman