Analisis Faktor Kepatuhan Pelaporan Keuangan ISAK 35 Pada GKJW Jemaat Banjarejo

Sherly Elvica Natalia Natalia (Universitas Nusantara PGRI Kediri)
Sigit Puji Winarko (Universitas Nusantara PGRI Kediri)
Erna Puspita (Universitas Nusantara PGRI Kediri)

Jurnal Literasi Akuntansi
Vol 6 No 3 (2026): September 2026

Purpose: This study aims to analyze and describe the influence of the church treasurer understanding of  ISAK 35 on financial reporting compliance at GKJW Banjarejo congregation, examine the support of pastors and church assembly in implementing financial reporting based on ISAK 35, and identify the challenges faced by the church treasurer in its implementation. Method: This qualitative study uses data reduction, data presentation, and conclusion drawing as analysis techniques. The subjects were selected purposively, involving the church treasurer, pastor, and church assembly of GKJW Banjarejo Congregation. Data were collected through interviews, observation, and documentation. Finding: This results of the study indicate that trasurer understanding of ISAK 35 is still limited so that the financial reports prepared do not comply with the accounting standards of nonprofit entities. Support from the pastor and congregation assembly has been provided through supervision, consultation, and administrative assistance, but has not specifically supported the implementation of ISAK 35 due to limited understanding. The findings of this study indicate a lack of knowledge among treasurer regarding ISAK 35. Therefore, it is necessary to improve the competence and understanding of all parties so that church financial reporting can be more in accordance with standards. Novelty: The novelty of this research lies in examining the factors influencing compliance with ISAK 35 financial reporting in church based nonprofit entity, specifically the GKJW Banjarejo Congregation. This research provides a broader perspective by analyzing not only the understanding of the congregation's treasurer, but also the role of support from the pastor and congregation assembly, as well as the obstacles encountered in the process of implementing the standard. This research contributes to understanding the importance of capacity building and collaboration in realizing transparent and standard compliant church financial reporting.