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GENESIS SEMBIRING DEPARI
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genesissembiring@gmail.com
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Asian Journal of Applied Business and Management (AJABM)
Published by PT FORMOSA CENDEKIA GLOBAL
ISSN : -     EISSN : 29647932     DOI : https://doi.org/10.55927/ajabm.v1i2
Core Subject : Science,
Decision Sciences, Operations Research & Management
Asian Journal of Applied Business and Management (AJABM) is a double-blind peer-reviewed, open-access journal published by Formosa Publisher. AJABM aims to provide an international outlet for research publication and scholarship on management and business-orientated themes and topics. With contributions from its networking around the globe, the journal includes articles across the full range of business and management disciplines. AJABM publishes articles quarterly in February, May, August, and November.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2022): November 2022" : 5 Documents clear
Presentation of Financial Statements of Non-Profit Oriented Entities based on ISAK 35 at Santo Paskalis Church Sahala Purba; Vebina Natalia Br Sembiring
Asian Journal of Applied Business and Management Vol. 1 No. 2 (2022): November 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (745.105 KB) | DOI: 10.55927/ajabm.v1i2.1803

Abstract

In English, the word church is Chruch which comes from the Kuriakon language which means "belonging to God". As a non-profit organization to fund its ministry activities, the church accepts donations from people for the continuity of the congregation. An organization requires accounting to record every activity in one period. The financial statements of non-profit organizations are regulated by ISAK 35. Based on ISAK 35, financial reports produced from the accounting cycle of non-profit-oriented organizations include: statements of financial position, reports of comprehensive income, reports of changes in net assets , statements of cash flows, and notes to financial statements. The object of this research is St. Paskalis Church where interviews and observations were carried out in data collection. So far, St. Paschal Church is still making cash-based reports or only cash in and cash out. In short, a non-profit organization is different from a business entity. Even though non-profit organizations do not focus on making profits, they still face financial problems such as budgets in paying employees, paying bills, electricity and telephone and others.
Application of ISAK 35 Concerning Financial Reports of Non-Profit Organizations at HKBP Gunung Bayu Church Sahala Purba; Ema Mastaria Sitanggang
Asian Journal of Applied Business and Management Vol. 1 No. 2 (2022): November 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (885.402 KB) | DOI: 10.55927/ajabm.v1i2.1828

Abstract

HKBP Gunung Bayu Church is a non-profit oriented entity. HKBP is part of a Protestant Christian church denomination and a member of the Indonesian Church Association (PGI). The HKBP includes the Congregational Assembly Worker's Body (BPMJ) which compiles the plans and realization of church activities including accounting activities that present the church's financial reports. This study aims to implement the Interpretation of Financial Accounting Standards (ISAK) No. 35 on Presentation of Financial Statements of Nonprofit Oriented Entities at HKBP Gunung Bayu. The results showed that the presentation of financial reports at the HKBP Gunung Bayu Congregation was prepared based on the HKBP Treasury Oversight and Management Service Manual in the form of income, spending and budget realization. This means that the presentation of the financial reports of the Gunung Bayu Congregation of HKBP has not implemented ISAK No. 35 concerning the presentation of financial statements of non-profit oriented entities.
Application of ISAK 35 Concerning Financial Reports of Non-Profit Organizations at the Medan City GKPI Church Sarah Gracella Simanjuntak; Sahala Purba
Asian Journal of Applied Business and Management Vol. 1 No. 2 (2022): November 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.849 KB) | DOI: 10.55927/ajabm.v1i2.1836

Abstract

The purpose of this study is to provide a comparison to the Medan City GKPI Church in making financial reports according to ISAK 35. This study uses a qualitative method. This study uses a descriptive analysis method by comparing the theory contained in ISAK 35 with the practice contained in the Medan City GKPI Church. The data collection technique in this study is observation. The results show that the financial reports of the Medan City GKPI Church are only reports of cash receipts and cash disbursements, so they are not in accordance with current standards, especially ISAK 35. The conclusion of this study is that the Medan City GKPI Church has not designed its financial reporting process according to current standards. , in particular ISAK 35.
Application of Financial Statements of Non-Profit Organizations based on ISAK 35 at the Indonesian Methodist Church in Reinata Resort (GMI Reinata) Delima Hutagalung; Sahala Purba
Asian Journal of Applied Business and Management Vol. 1 No. 2 (2022): November 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.296 KB) | DOI: 10.55927/ajabm.v1i2.1940

Abstract

The purpose of this study is to understand the comparison of GMI Reinata's financial statements with their financial statements sorted according to ISAK 35. This study uses a qualitative method. This study uses a descriptive analysis method by comparing the theory contained in ISAK 35 with the practice contained in GMI Reinata. The data collection technique in this study is observation. The results show that GMI Reinata's financial reports are only income and expenditure reports, so they are not in accordance with the standards that apply to ISAK 35. The conclusion of this study is that GMI Reinata has not designed its financial reporting process in accordance with ISAK 35.
Analysis of the Influence of FDI, PMDN, Exports and Inflation on North Sumatra's GRDP in 2001-2020 Dewi Rahma Damayanti
Asian Journal of Applied Business and Management Vol. 1 No. 2 (2022): November 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.768 KB) | DOI: 10.55927/ajabm.v1i2.1964

Abstract

This study aims to analyze the effect of Foreign Investment, Domestic Investment, Exports and Inflation on the Gross Regional Domestic Product of North Sumatra Province, with a time series from 2001 to 2020 sourced from the Central Bureau of Statistics of North Sumatra. The method used in this study is descriptive quantitative with multiple linear regression data analysis techniques using the E-views version 10 program. The results showed that FDI, PMDN, Exports and Inflation simultaneously affected the GRDP of North Sumatra Province. As well as FDI, PMDN, Exports partially have a positive and significant effect on the GRDP of North Sumatra Province. In contrast, inflation partially has a negative and insignificant effect on the GRDP of North Sumatra Province.

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