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I Gusti Ayu Intan Saputra Rini
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Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi
Published by Universitas Warmadewa
ISSN : 19784007     EISSN : 26559943     DOI : https://doi.org/10.22225/we
Core Subject : Economy,
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi), ISSN: 2655-9943 (online) 1978-4007 (Print), is a Journal Research of Economiy Science published by Warmadewa Press jointly with Faculty of Economy, Universitas Warmadewa. This journal is also dedicated to provide an intellectual space of scholarly discussion how journal of Economiy Science able to create the new global formation of Economiy Science and similar issues. This journal has been distributed by Faculty of Economy, Universitas Warmadewa, Universitas Warmadewa started Online from Volume 18 Number 1 Year 2019 to present. This journal encompasses original research articles, review articles, and short communications, including: Management Science Financial management International Business Entrepreneurship Economics Monetary Economics, Finance, and Banking International Economics Public Economics Economic development Regional Economy Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting
Articles 1 Documents
Search results for , issue "128-136" : 1 Documents clear
Analisis Kemungkinan Penerapan Isak 335 dalam Penyajian Laporan Keuangan (Studi Kasus Pada Pondok Pesantren Nurul Yaqin Batipuah Ateh) Wafi, Dhia; Fitri, Sri Adella; Aida, Resvina; Maharani, Salsa Nanda; Bilqis, Sefmaini; Fadila, Ulfa
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) 128-136
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.24.2.2025.128-136

Abstract

This study aims to analyze the proposed implementation of ISAK 335 in the preparation of financial statements at Pondok Pesantren Nurul Yaqin Batipuh Ateh. As a form of nonprofit organization, Islamic boarding schools share characteristics with foundations, emphasizing social services and religious education rather than profit generation. The research findings indicate that the pesantren's operational funds are sourced from donors, the general public, and fundraising activities during Ramadan, which are allocated for infrastructure development and educational activities. However, the financial recording is still carried out manually by the pesantren’s treasurer and has not yet utilized a technology-based accounting system. Considering the importance of accountability and transparency in nonprofit organizations, the application of ISAK 335 is highly relevant for preparing standardized financial reports, enhancing public trust, and supporting future plans for external financial audits. The implementation of ISAK 335 is expected to assist Pondok Pesantren Nurul Yaqin in developing a more structured and accountable financial reporting system.

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