Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Vol. 4 No. 3 (2023): Juli

An Analysis Of Financial Statements Based On Isak 35 At Al-Ikhlas Foundation, Bengkulu City

Yeliana Agus Sumarti (Program Studi Akuntansi Fakultas Ekonomi Universitas Muhammadiyah Bengkulu)
Ahmad Sumarlan (Universitas Muhammadiyah Bengkulu)



Article Info

Publish Date
02 Jul 2023

Abstract

Non-profit organizations in carrying out their programs use resources that come from the community, so from the accountability point of view, their financial reports must be open and accountable to the public. The purpose of this study is to analyze the application of ISAK No.35 to the Al-ikhlas foundation in Bengkulu City.This research technique is a qualitative type. Data collection techniques used are interviews and documentation. The method of data analysis was carried out in three stages, namely, data reduction, data presentation and drawing conclusions.The results of this study explain that the Al-Ikhlas Foundation, Bengkulu City. Overall, the presentation of the financial statements of the Al-Ikhlas Foundation is in accordance with the Interpretation of Financial Accounting Standards No. 35 concerning Presentation of Financial Statements of Non-Profit Oriented Entities. However, some items have not followed the rules in the interpretation of financial accounting standards (ISAK) 35.

Copyrights © 2023






Journal Info

Abbrev

jurnalemak

Publisher

Subject

Economics, Econometrics & Finance Other

Description

Jurnal Emak: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan is a peer-reviewed journal. Ekombis invites academics and researchers who do original research in the fields of economics, management, and accounting, including but not limited to: Economics Monetary Economics, Finance, and Banking ...