Analisis kesiapan penerapan penyajian laporan keuangan berdasarkan Interpretasi Standar Akuntansi Keuangan (ISAK) 35 di organisasi keagamaan

Wardani, Rintianti Kusuma and Tripalupi, Ramadhani Irma and Effendi, Ridwan (2024) Analisis kesiapan penerapan penyajian laporan keuangan berdasarkan Interpretasi Standar Akuntansi Keuangan (ISAK) 35 di organisasi keagamaan. IJEN: Indonesian Journal of Economy and Education Economy, 2 (2). pp. 343-358. ISSN 2987-4610

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Abstract

These religiousorganizations are categorized as non-governmental. The way the financial reporting is drawn up is different from a profit-oriented organization. This study focuses on the preparedness of application of presentation of financial statements according to ISAK 35 in the Organization. The aim of this study is to find out the level of readiness in using presentation of the financial report of the organization. With this research, it is expected that the organization's treasury will be able to produce transparentfinancial statements in accordance with ISAK 35. The methods used are descriptive analysis and qualitative approaches with primary and secondary data sources. The result and the discussion is that the organization only records incomes and expenditures at the time of such a very simple transaction. In conclusion, the Organization is not prepared to present financial statements under ISAK 35 due to some constraints such as lack of human resources and also knowledge of accounting on ISAK 35. Keywords: ISAK 35, Financial Statements, Non-Profit Entities

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