IMPLEMENTASI ISAK 35 LAPORAN FINANSIAL ORGANISASI NON LABA PADA PANTI ASUHAN TERANG FAJAR
DOI:
https://doi.org/10.31949/jb.v4i2.4852Keywords:
Laporan Finansial, ISAK 35Abstract
Tujuan penyuluhan ini salah satu bentuk dari pengembangan organisasi non laba untuk menerapkan laporan keuangan sesuai ISAK 35 pada anti asuhan Terang Fajar. Waktu penyuluhan ini di lakukan 1 hari, pada tanggal 13 Dasember 2020. Penulis mewawancari pemilik Panti Asuhan Terang Fajar. Setelah melakukan temuan dilapangan hasil peneliti menunjukkan bahwa pencatatan laporan keuangan panti asuhan Terang Fajar masih menlakukan metode sederhana yaitu mencatat penerimaan dan pengeluaran saja tidak sesuai dengan ISAK 35. Dengan adanya penyuluhan ini, Panti Asuhan Terang Fajar dapat menyusun laporan finansial sesuai dengan standar ISAK 35 yang harus menyajikan dalam lima bentuk laporan keuangan antara lain laporan posisi keuangan, laporan penghasilan komprehensif, laporan perubahan aset neto, laporan arus kas dan catatan atas laporan keuangan.
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Copyright (c) 2023 Sahala Purba, Junika Napitupulu, Dompak Pasaribu, Sofia Imelda Simbolon, Sarah Gracella, Novelita Manullang, Vebina Natalia
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