Kalalo , Meily Y. B.
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Penyajian laporan keuangan entitas berorientasi nonlaba berdasarkan ISAK Nomor 35 pada Yayasan Panti Asuhan “Pononiungan” Bolaang Mongondow Malasai, Firginia; Elim, Inggriani; Kalalo , Meily Y. B.
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.214

Abstract

A non-profit entity is one that is engaged in community service and has no intention of seeking profit. Non-profit entities obtain their funds from donors or contributors who do not expect a return on their investment. It is crucial that non-profit entities be held accountable, particularly in light of the growing number of foundations and community organisations. Funders and the community must be provided with clear financial reports that explain the entity's performance and resources. This study will determine the presentation of financial statements of non-profit entities based on ISAK 35 at the Pononiungan Orphanage Foundation in Bolaang Mongondow. This thesis employs a descriptive qualitative analysis method. The results are clear: the Pononiungan Orphanage Foundation in Bolaang Mongondow has adjusted its financial statements to align with the ISAK Number 35 standard. This comprises comprehensive income statements, cash flow statements, net asset change statements, and notes to the financial statements.
Penyusunan laporan keuangan berbasis ISAK 35 menggunakan Aplikasi MYOB pada Masjid Al Khautsar Saleh, Fadly Febrianto; Afandi, Dhullo; Kalalo , Meily Y. B.
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.298

Abstract

In non-profit-oriented entities, the main purpose of preparing a financial statement according to the Interpretation of Financial Accounting Standards (ISAK) No. 35 is to provide relevant information to meet the interests of donors, organization members, creditors, and other parties that provide resources for nonprofit organizations. Additionally, the utilization of recording applications can assist in preparing the financial statements of an entity. The aim of this research is to produce a financial statement recording concept based on ISAK 35 using the MYOB application at Al Khautsar Mosque. The type of research used is qualitative research with a descriptive approach. The results obtained indicated that the MYOB application could not generate financial statements based on ISAK 35 at Al Khautsar Mosque