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All Journal Yumary: Jurnal Pengabdian kepada Masyarakat Dinamis: Jurnal Pengabdian Kepada Masyarakat
Nababan, Dame Tiur Magdalena
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Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Isak 335 Training At Penuh Penghapan And Pelita Harapan Orphanages Purba, Sahala; Wudjud, Wie Shi; Sitohang, Santy Aji; Purba, Kuras; Nababan, Dame Tiur Magdalena
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 1 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v6i1.3754

Abstract

Purpose: The purpose of this dedication is so that every orphanage in Indonesia, especially in Medan City, can implement ISAK 335 in the preparation of its financial reports, so that large donors can trust the money they donate to the orphanage. Methodology/approach: The method used in this training is by means of an interview first, then conducting training in accounting records to financial reporting in accordance with the regulations in force in Indonesia. Results/findings: The result of this training was that the orphanage owners felt awkward because so far they did not know that there were financial reporting standards specifically for orphanages, because they only recorded their finances in the form of cash receipts and cash expenditures, and even then it was done on the notice board in the orphanage. Conclusions: The results of this service are that the two orphanages only record their finances in the form of cash in and cash out, without following the applicable standards. Limitations: The limitations of this service are in terms of time, where this service is only carried out for one day at each orphanage, the background of the orphanage owner is a high school graduate, so it takes a lot of time for training in order to be able to implement ISAK 335 in preparing financial reports and finally only 2 orphanages were trained. Contribution: This service is useful for orphanages so that they can prepare financial reports in accordance with existing regulations, so that donors have more confidence in the performance of orphanages.
Pelatihan Penerapan ISAK 35 Pada Panti Asuhan Pelita Harapan dan Penuh Pengharapan Purba, Sahala; Purba, Kuras; Siahaan, Septony B; Sitohang, Santy Aji; Nababan, Dame Tiur Magdalena
Dinamis: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2024): Desember 2024
Publisher : Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/dinamis.v4i2.8456

Abstract

Maksud dari pelatihan ini untuk mengembangkan panti asuhan dalam hal akuntabilitas maupun pelaporan keuangan sesuai dengan ISAK 35. Adapun metode yang digunakan dalam pelatihan ini adalah dengan cara wawancara terlebih dahulu lalu melakukan pelatihan pencatatan akuntansi sampai pelaporan keuangan sesuai dengan regulasi yang berlaku di Indonesia yaitu ISAK 35, dengan adanya pelatihan ini diharapkan  panti asuhan dapat  melakukan pertanggungjawaban atas sumbangan dari donatur. Pelatihan ini dilakukan selama 2 (dua) hari yaitu pada tanggal 8 dan 9 Desember 2023. Adapun hasil dari pelatihan ini adalah para pemilik panti asuhan merasa canggung karena selama ini mereka tidak mengetahui ada standar pelaporan keuangan khususnya untuk panti asuhan, karena mereka mencatat keuangannya hanya bentuk penerimaan kas dan pengeluaran kas saja, itupun dilakukan pada papan pengumuman yang ada dalam panti asuhan tersebut. Adapun yang menjadi implikasi dalam pelatihan ini adalah agar panti asuhan dapat berkelanjutan pada masa yang akan datang.
Co-Authors Purba, Kuras Sahala Purba Siahaan, Septony B Sitohang, Santy Aji WUDJUD, WIE SHI