Implementasi ISAK 35 Terkait Laporan Keuangan Organisasi Nonlaba Pada Gereja HKBP SIDIKALANG II

Erissa Antheresya Butar Butar; Sahala  Purba

doi:10.55927/ajabm.v1i1.1815

Authors

Erissa Antheresya Butar Butar Fakultas Ekonomi, Universitas Methodist Indonesia
Sahala Purba Fakultas Ekonomi, Universitas Methodist Indonesia

DOI:

https://doi.org/10.55927/ajabm.v1i1.1815

Keywords:

Church, ISAK 35, Financial Report

Abstract

Based on the large number of preparation and presentation of financial reports by non-profit organizations, especially the Church which is still cash-based, encouraging the Indonesian Institute of Accountants (IAI) to develop a financial reporting standard, namely ISAK 35 (Interpretation of Financial Accounting Standards Number 35) which is expected to make it easier to prepare and report understandable, relevant, and comparable. The application of ISAK 35 is expected to increase donors with the transparency and accountability of the financial reports owned by the HKBP Sidikalang II Church. The purpose of this study is to show a comparison of the financial statements of the HKBP Sidikalang II Church and the financial statements based on ISAK 35. This study uses a descriptive analysis method by comparing the theory contained in ISAK 35 with the practice contained in HKBP Sididkalang II. The data collection technique in this study is observation. The results show that HKBP Sididkalang II's financial reports are only in the form of income and expenditure reports, so they are not in accordance with the current standards, especially ISAK 35. The conclusion from this study is that HKBP Sididkalang II has not designed its financial reporting process according to current standards, especially ISAK 35 .

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