PENYAJIAN LAPORAN KEUANGAN ENTITAS BERORIENTASI NIRLABA BERDASARKAN ISAK 35 PADA GEREJA BNKP RESORT 1 GUNUNG SITOLI

Sahala Purba (Universitas Methodist Indonesia)
Intan Nazara (Universitas Methodist Indonesia)
Vinsensia Ratna (Universitas Methodist Indonesia)
Steven Gulo (Universitas Methodist Indonesia)
Boyke Sinurat (Universitas Methodist Indonesia)
Adrian Arya (Universitas Methodist Indonesia)

Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
Vol 6, No 3 (2021): Agustus 2021

The Church is an Entity whose Purpose is Not to make a Profit. As a result, the Church's financial accountability is of paramount importance. Good Financial Accountability can be presented in accordance with the applicable General Accounting Standards. Financial Accounting Standards No. 35 (ISAK 35) is an Accounting Standard that discusses the Presentation of Financial Reporting for Non-Profit Entities. With the implementation of ISAK 35, users of financial statements can assess the financial performance of the church. This study aims for the Financial Statements of the Banua Niha Keriso Protestant Church (BNKP) in accordance with ISAK 35 where the resulting Financial Statements consist of Financial Statements, Cash Flow Statements and Financial Statements.