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All Journal Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) GoodWill Journal of Economics, Management, and Accounting
Ni Made Suwitri Parwati
Department of Accounting, Tadulako University, Palu City
Economics, Econometrics & Finance

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Preparation of Financial Statements of Non-Profit Organizations Based on ISAK 35 (Case Study on the Disaster Risk Reduction Forum of South Dolo District) Rahma Aulia; Masruddin; Ni Made Suwitri Parwati; Rahma Masdar
GoodWill Vol. 5 No. 1 (2025): April 2025
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/prpg0334

Abstract

This study aims to analyze and prepare the financial statements of the Disaster Risk Reduction Forum (FPRB) of South Dolo District and evaluate their compliance with the financial reporting standards for non-profit organizations as stipulated in ISAK 35. The research employs a descriptive qualitative approach to obtain an in-depth understanding of the organization’s financial recording practices and the extent to which they align with applicable accounting standards. Data were collected through interviews with management, documentation of daily, weekly, and monthly financial transactions, and a literature review focusing on ISAK 35 as the primary reference for report preparation. The findings indicate that FPRB’s existing financial records are limited to basic cash inflow and outflow notes and have not yet met the minimum reporting components required for non-profit entities. Through the implementation of ISAK 35, this study successfully compiles a complete set of financial statements, including the statement of financial position, statement of comprehensive income, statement of changes in net assets, cash flow statement, and notes to the financial statements. The use of Microsoft Excel supports a more systematic preparation process and enhances the organization’s financial accountability. Overall, this research demonstrates that adopting ISAK 35 can improve the transparency, reliability, and comparability of financial information in small-scale non-profit organizations, particularly those engaged in disaster risk reduction. The study also highlights the need for capacity building to ensure consistent implementation of standardized financial reporting practices across similar entities.
TAX AGGRESSIVENESS: FINANCIAL STATEMENT AGGRESSIVENESS AND MANAGERIAL OWNERSHIP IN BANKING COMPANIES IN INDONESIA Ni Made Suwitri Parwati; Chalarce Totanan; Nurlaela Mapparessa; Andi Ainil Mufidah Tanra; Amirah; I Made Ari Kusuma; Ni Luh Dian Sundari Indah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 13 No 1 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v13i1.1410

Abstract

The study was conducted to reveal the interaction between financial statement aggressiveness, managerial ownership, and tax aggressiveness. Through SEM-PLS analysis, using Warp-PLS V.8.0 software to obtain test results for each research variable. The study found a positive interaction between financial statement aggressiveness and managerial ownership on tax aggressiveness, indicating that companies exhibit higher levels of aggressiveness in preparing financial statements through creative accounting practices, earlier recognition of revenue, significant deferral of expenses, and the adoption of aggressive strategies in tax obligations. Furthermore, the higher the proportion of shares owned by company managers, the more likely the company is to adopt aggressive strategies. Therefore, this study emphasizes the importance of oversight by financial sector institutions such as the Financial Services Authority and the Directorate General of Taxes, as well as strengthening corporate governance to prevent risky aggressive practices and maintain the stability of the national financial system.
Co-Authors Amirah Andi Ainil Mufidah Tanra Chalarce Totanan I Made Ari Kusuma Masruddin Ni Luh Dian Sundari Indah Nurlaela Mapparessa Rahma Aulia Rahma Masdar