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All Journal INCOME: Indonesian Journal of Community Service and Engagement Jurnal Projemen UNIPA
Sola, Silivanus
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Pengelolaan Keuangan Entitas Nonlaba Pada Paroki Hati Tak Bernoda Santa Perawan Maria Tilang Sola, Silivanus; Dekrita , Yosefina Andia; Jaeng , Wihelmina M. Yulia
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

This research aimed to analyze the financial management of a non-profit entity at the Parish of Hati Tak Bernoda Santa Perawan Maria Tilang and its compliance with ISAK 35. The research used a descriptive qualitative approach through interviews, observations, and documentation. The results indicated that the parish’s financial recording was carried out both manually and using the MYOB application; however, the reports produced were still basic and oriented toward profit-oriented business entities. The financial statements presented only include the statement of financial position and the income statement, while the cash flow statement, statement of changes in net assets, and notes to the financial statements have not been fully implemented. The main challenges faced were a limited understanding of non-profit accounting and adapting MYOB to comply with ISAK 35 standards.
Pemahaman Legalitas dan Laporan Keuangan Usaha Mikro, Kecil, Menengah berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah pada Pelaku Usaha Dagang Febrianus sale, Blasius; Setiawan, Husein Tri; Sola, Silivanus
INCOME: Indonesian Journal of Community Service and Engagement Vol 2 No 4 (2023)
Publisher : EDUPEDIA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/income.v2i4.806

Abstract

It is hoped that this service activity can support MSMEs in achieving good governance. In achieving good governance, MSMEs must have valid business legality and implement financial reports properly. This community service aims to provide understanding and strengthen the management of micro, small and medium enterprises (MSMEs) in terms of business legality and preparation of financial reports based on financial accounting standards for micro, small and medium entities (SAK EMKM). The method used in this PkM is presentation of material and training in the form of simulations and discussions. The material presented is legality and preparation of financial reports based on SAK EMKM. The PkM activity was carried out for one day on November 14 2023, with the activity participants being Toko Karya Sale which operates in the trading business sector. The results obtained from this activity are that MSME actors realize how important the legality of MSMEs is and MSME actors can know how to prepare MSME financial reports in accordance with the financial accounting standards for micro, small and medium entities (SAK EMKM).
Co-Authors Dekrita , Yosefina Andia Febrianus sale, Blasius Jaeng , Wihelmina M. Yulia Setiawan, Husein Tri