Presentation of Financial Statements of Non-Profit Oriented Entities based on ISAK 35 at Santo Paskalis Church

Sahala Purba; Vebina Natalia Br  Sembiring

doi:10.55927/ajabm.v1i2.1803

Authors

Sahala Purba Fakultas Ekonomi, Universitas Methodist Indonesia
Vebina Natalia Br Sembiring Fakultas Ekonomi, Universitas Methodist Indonesia

DOI:

https://doi.org/10.55927/ajabm.v1i2.1803

Keywords:

Church, Financial Statements, ISAK 35

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.

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