Claim Missing Document
Check
Articles

Found 2 Documents
Search

PENERAPAN ISAK 35 TENTANG PENGELOLAAN LAPORAN KEUANGAN ENTITAS BERORIENTASI NON LABA Studi Kasus Pada Vihara Dhammadipa Arama Batu Malang Maria, Evi; Wijaya, Tasya
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 16 No 2 (2023): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.16 No.2 September 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v16i2.448

Abstract

Abstract The presentation of financial reports for non-profit organizations is regulated in the Statement of Financial Accounting Standards (PSAK) 45 since 1997 which was later updated with the Interpretation of Financial Accounting Standards (ISAK) 35 which became effective in 2020. The purpose of this study was to look at the presentation of financial reports at the Dhammadipa Arama Temple accordance with ISAK 35 and its benefits. The type of research used in this study is a descriptive qualitative method with a case study approach. The form of financial reports at the Dhammadipa Arama Batu Temple in 2022 has been adjusted to ISAK 35 which consists of a Comprehensive Income Statement, a Statement of Cash Flows, a Report on Changes in Net Assets, a Report Finance and Notes to Financial Statements. The Dhammadipa Arama Monastery has many benefits that will be obtained by implementing ISAK 35 in financial reports including improving the quality of financial reports, completing elements of financial reports and making it easier to find out surplus (deficit), being able to see how much current assets and non-current assets they have.
Evaluasi Muka Air Banjir pada Saluran Ranca Mekar akibat Pengembangan Kawasan Rumah Ibadah di Rancasari Wijaya, Tasya; Wijaya, Obaja Triputera; Wimordi, Calvin
JURNAL TEKNIK HIDRAULIK Vol 16, No 2 (2025): Jurnal Teknik Hidraulik
Publisher : Direktorat Bina Teknik Sumber Daya Air, Kementerian Pekerjaan Umum dan Perumahan Rakyat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32679/jth.v16i2.810

Abstract

Uncontrolled land-use changes are a significant factor contributing to flooding, particularly in urban areas. A plot of land in the city of Bandung is planned to be developed into a place of worship. Due to the existing topographic conditions and future planning by the local government, a drainage channel will be constructed to convey runoff from the religious facility area and the adjacent western area to the Ranca Mekar drainage channel. This study examines the impact of runoff from these two areas on the flood water level in the Ranca Mekar drainage channel. Based on the analysis, the runoff from these areas increases the flood water level (MAB) in the Ranca Mekar channel by 20-25 cm for both 2-year and 10-year return periods. This increase in flood water level is exacerbated by blockages in segment J10, caused by channel narrowing and an upward slope. Additionally, sedimentation issues along the channel reduce its capacity. The study also evaluates three alternative solutions to address these problems. The results show that reducing the slope of the channel bed in segments J10-J12 can lower the flood water level by 11 cm, whereas widening the channel dimensions in segment J10 is less effective, reducing the water depth by only 5 cm. A combination of both alternatives results in a 12 cm reduction in flood water level in segment J10 for both the 2-year and 10-year return periods. Although some alternative solutions have been effective in reducing the flood water level, further studies are required to evaluate runoff management strategies in both the religious facility gereja area and the western region. Potential measures include the implementation of retention ponds, infiltration wells, and other mitigation approaches.