Jurnal Akuntansi dan Governance
Vol 3, No 2 (2023): Jurnal Akuntansi dan Governance

Implementasi ISAK 35 Pada Laporan Keuangan Panti Asuhan

Beti Setiawati (Universitas Aisyiyah Yogyakarta)
Diska Arliena Hafni (Universitas Aisyiyah Yogyakarta)



Article Info

Publish Date
01 Feb 2023

Abstract

This study aims to analyze the application of ISAK 35 to the financial reports of the Muhammadiyah Orphanage of Nanggulan-Kulonprogo. This study employs qualitative descriptive analysis. Data were obtained through observation, interviews, and documentation at Muhammadiyah Orphanage of Nanggulan-Kulonprogo. The results show that the Muhammadiyah Orphanage of Nanggulan-Kulonprogo has not presented accountable financial reports and has not implemented ISAK 35. The financial reports in place are only monthly report of cash receipts and disbursements, also not annually accumulated. Thus, it is guided that the preparation of the financial statements of the Muhammadiyah Orphanage of Nanggulan-Kulonprogo should be based on ISAK 35 includes the Statements of Financial Position, Reports of Comprehensive Income, Reports of Changes in Net Assets, Statements of Cash Flows and Notes to Financial Statements

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Journal Info

Abbrev

JAGo

Publisher

Subject

Economics, Econometrics & Finance

Description

urnal Akuntansi dan Governance menerbitkan artikel berbahasa Indonesia dengan tema yang terkait dengan akuntansi dan governance, antara lain namun tidak terbatas pada : (1) Akuntansi dan Governance dalam Perspektif dan Praktik di Entitas Islam; (2) Akuntansi dan Governance dalam Perspektif dan ...