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

Purba, Sahala
Nazara, Intan
Ratna, Vinsensia
Gulo, Steven
Sinurat, Boyke
Arya, Adrian

JIMEKA
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.