Implementasi ISAK No. 35 Atas Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba (Studi Kasus pada GMIM Bethesda Tatelu) - Gracia Joylisti Turangan; Ivonne Helena Putong; Joseph Nugraha Tangon (UNIVERSITAS PGRI YOGYAKARTA, 2022)
AbstrakGereja Masehi Injili di Minahasa (GMIM) merupakan salah satu entitas berorientasi nonlaba. GMIM adalah bagian dari denominasi gereja yang beragama Kristen Protestan dan anggota Persatuan Gereja Indonesia (PGI). GMIM di dalamnya terdapat Badan Pekerja Majelis Jemaat (BPMJ) yang menyusun rencana-rencana dan realisasi kegiatan gereja termasuk kegiatan akuntansi yang menyajikan laporan keuangan gereja. Penelitian ini bertujuan untuk mengimplementasikan Interpretasi Standar Akuntansi Keuangan (ISAK) No. 35 atas Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba pada GMIM Bethesda Tatelu. Metode penelitian yang digunakan adalah kualitatif deskriptif. Hasil penelitian menunjukkan bahwa penyajian laporan keuangan di Jemaat GMIM Bethesda Tatelu disusun berdasarkan buku Pedoman Pelayanan Pengawasan dan Pengelolaan Perbendaharaan GMIM berupa pendapatan, belanja dan realisasi anggaran. Hal ini berarti, penyajian laporan keuangan Jemaat GMIM Bethesda Tatelu belum mengimplementasikanÂ ISAK No. 35 tentang penyajian laporan keuangan entitas berorientasi nonlaba.Kata Kunci: ISAK 35, Entitas Nonlaba, GerejaÂ AbstractÂ The Evangelical Christian Church in Minahasa (GMIM) is a non-profit oriented entity. GMIM is part of a Protestant Christian church denomination and a member of the Indonesian Church Association (PGI). GMIM includes the Congregational Council Working Body (BPMJ) which prepares plans and realization of church activities, including accounting activities that present church financial reports. This study aims to implement the Interpretation of Financial Accounting Standards (ISAK) No. 35 on the Presentation of Financial Statements of Non-profit Oriented Entities at GMIM Bethesda Tatelu. The research method used is descriptive qualitative. The results showed that the presentation of financial statements in the Bethesda Tatelu GMIM Congregation was prepared based on the GMIM Treasury Supervision and Management Service Manual in the form of income, expenditure and budget realization. This means that the presentation of the financial statements of the Bethesda Tatelu GMIM Congregation has not implemented ISAK No. 35 concerning the presentation of financial statements of non-profit oriented entities. Keywords: ISAK 35, Non-profit Entity, Church