Analisis Penyajian Laporan Keuangan Menggunakan Kerangka Isak 335 Dalam Mendukung Akuntabilitas Informasi Laporan Keuangan (Studi Kasus Di Gereja Getsemani Babau)

Florensi Marlis Ablelo (Universitas Nusa Cendana)
Maria E.D Tunti (Universitas Nusa Cendana)
Ayuvera Rifani Ray (Universitas Nusa Cendana)

Journal of Innovative and Creativity
Vol. 6 No. 2 (2026)

This study analyzes the presentation of financial statements using the ISAK 335 framework in supporting the accountability of financial information at Getsemani Babau Church, a congregation of the Christian Evangelical Church in Timor (GMIT). Using a descriptive qualitative case study, data were collected through observation, interviews with the Chair of the Congregational Assembly, the Treasurer, and the Chair of the Congregational Treasury Supervisory Body (BP3J), and documentation, and were analyzed using the Miles and Huberman interactive model. The results show that financial management has passed through the recording, summarizing, and reporting stages, and that the Congregational Financial Information Report is delivered to the congregation and used for supervision. However, ISAK 335 has not been applied: the statements of financial position, comprehensive income, changes in net assets, cash flows, and the notes to the financial statements have not been prepared, and receipts are not separated by donor restrictions. From a stewardship perspective, the church board acts as a steward, and adopting ISAK 335 is needed to strengthen accountability.