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All Journal Yumary: Jurnal Pengabdian kepada Masyarakat Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Andy, Stefanus
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Optimalisasi Implementasi ISAK 35 dalam Organisasi Nonprofit: Upaya Sosialisasi di Panti Asuhan Pelita Harapan Purba, Sahala; Simanjuntak, Rimky Mandala Putra; Simanjuntak, Reymondo; Andy, Stefanus; Girsang , Chyndi; Sihombing, Vivin
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 4 (2024): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v4i4.2953

Abstract

Purpose: This approach is intended to accelerate the success of orphanages, with an emphasis on developing donor accountability through the preparation of financial documents that comply with ISAK 35 standards. Methodology: The first step of this approach was to interview orphanages regarding the recording mechanism and financial reporting to donors. To explain how the financial recording and reporting system complied with the relevant criteria, we conducted a socialization session. Results: Through the discussion process carried out by the service team, the challenges faced by orphanages in preparing financial reports that meet regulatory requirements have become clear. This is due to a lack of accounting knowledge among orphanage administrators who do not have an educational background in this field. implemented ISAK 35 in its financial reports. As a result, orphanages are motivated to improve their quality by preparing financial reports in accordance with applicable accounting standards, particularly by applying ISAK 35 principles. We hope that this will attract support from new donors. Limitations: The service team focused only on their observations of one orphanage, namely the Pelita Harapan Orphanage. The service team only uses analysis of the orphanage's white board which is displayed every day and The service team manipulates the transaction amount to maintain the privacy of the orphanage Contribution: This service activity at the orphanage shows the orphanage’s high enthusiasm to implement financial reporting in accordance with ISAK 35 in the future. Even though it has succeeded in increasing knowledge and interest in implementing orphanage financial reports according to ISAK 35, there are challenges that need to be overcome, namely, the orphanage's lack of knowledge in the field of accounting to present financial reports.
Penerapan ISAK 35 Tentang Laporan Keuangan Organisasi Non-Laba pada Gereja Methodist Indonesia Gideon Bunut Purba, Sahala; Sihombing, Vivin Caroline; Andy, Stefanus
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 2, Desember 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i2.3760

Abstract

The thorough documentation and proper disclosure of pertinent accounting policies, estimates, and risks are essential for both preparing and presenting financial statements. Due to its crucial nature for non-profit entities, this carries significant weight for both the Indonesian Methodist Church and analogous organizations. The development of the most recent interpretation for financial reporting standards, namely ISAK 35, directly stems from the revisions in PSAK 1. With the implementation of this standard, GMI Gideon Bunut will find it more convenient to streamline processes and facilitate the aggregation of external resources. This study was carried out with the objective of comprehending the alignment between the financial statements of GMI Gideon Bunut and those in accordance with ISAK 35. This study employs a qualitative approach along with a descriptive analysis, juxtaposing the stipulations within ISAK 35 against the implementation delineated in the financial reports of the Gideon Bunut Indonesian Methodist Church. Researchers use vigilant monitoring and observational methods to extract data. The findings uncover a nonconformity between GMI Gideon Bunut's financial report and ISAK 35, as the Indonesian Methodist Church's financial statement solely encompasses records of fund receipts and expenditures. Consequently, this investigation concludes that GMI Gideon Bunut's financial reporting has not progressed in accordance with the standards outlined in ISAK 35.Keywords: ISAK 35, Financial Report, Church
Co-Authors Girsang , Chyndi Sahala Purba Sihombing, Vivin Sihombing, Vivin Caroline Simanjuntak, Reymondo Simanjuntak, Rimky Mandala Putra