Accountability and Transparency as the Implementation of Financial Accounting Standards Interpretation (ISAK) 35 (Study on Non-Profit Entities)

Authors

  • Vista Yulianti Universitas Pelita Bangsa
  • Dian Sulistyorini Wulandari Universitas Pelita Bangsa
  • Marina Universitas Pelita Bangsa

DOI:

https://doi.org/10.55927/eajmr.v2i7.5000

Keywords:

Interpretation of Financial Accounting Standards (ISAK) 35, Statement of Financial Accounting Standards (PSAK) No. 45, Presentation of Financial Statements, Foundations

Abstract

This study aims to determine the reasons for the revocation of PSAK No. 45 and the application of ISAK 35 and to analyze the presentation of the financial statements of the Yayasan Bina Integrasi Edukasi on the Presentation of the Financial Statements of Non-Profit-Oriented Entities. This type of research is qualitative through a case study approach. The research method used in this research is descriptiveThe results of this study indicate that the reasons for the revocation of PSAK No. 45 are that it has been regulated by another SAK. Then, the Yayasan Bina Integrasi Edukasi presented its financial statements based on ISAK 35. Then, there are not many differences regarding the presentation of PSAK No. 45 and ISAK No. 35 in the financial statements of non-profit organizations. Keywords: Interpretation of Financial Accounting Standards (ISAK) 35, Statement of Financial Accounting Standards (PSAK) No. 45, presentation of financial statements, foundations.

References

Afifah, N., & Faturrahman, F. (2021). Analisis penerapan akuntabilitas pengelolaan keuangan sesuai standar akuntansi isak 35 pada yayasan an-nahl bintan. 3(2), 24–34.

Anand, D. (2018). Penerapan Penyusunan Laporan Keuangan Yayasan Berdasarkan PSAK 45. Jurnal Kajian Akuntansi, 2(2), 160. https://doi.org/10.33603/jka.v2i2.1745

Diviana, S., Ananto, R. P., Andriani, W., Putra, R., Yentifa, A., Zahara, & Siswanto, A. (2020). Penyajian Laporan Keuangan Entitas Berorientasi. 15(2).

Ikatan Akuntansi Indonesia. (2012). P E R N Y A T A A N. Karakteristik Organisasi Nirlaba PSAK 45.

Julianto, E., Affan, N., & Diyanti, F. (2017). Analysis of the application of psak no. 45. 45, 55–61.

Oktavia Widhawati, E., Suhartini, D., & Aning Widoretno, A. (2021). Akuntabilitas Dan Transparansi Sebagai Implementasi ISAK 35 (Studi Pada Masjid Agung An-Nuur Pare Kabupaten Kediri). Jurnal Proaksi, 8(2), 61–74.

Repi, W., Mogi-nangoi, G. B., & Wokas, H. (2015). Pelaporan Keuangan Entitas Nirlaba Pada Stikes Muhammadiyah Manado. 15(03), 168–181.

Riki Darmawan, M. R. (2020). Store Jurnal Mahasiswa Akuntansi ( JAMAK ). Jurnal Mahasiswa Akuntansi (Jamak), 1(1), 67–74.

Satria, H., & Hendyka, J. (2021). SAK EMKM : Penyusunan Laporan Keuangan Usaha. Economic, Accounting Scientific Journal, 4 No. 01, 30–41. https://doi.org/10.52624/cash.v4i01.1774

Suryono, B. (2016). Organisasi Nirlaba: Karakterisitik Dan Pelaporan Keuangan Organisasi. EKUITAS (Jurnal Ekonomi Dan Keuangan), 3(2), 59. https://doi.org/10.24034/j25485024.y1999.v3.i2.1883

Downloads

Published

2023-08-02

How to Cite

Yulianti, V., Wulandari, D. S. ., & Marina. (2023). Accountability and Transparency as the Implementation of Financial Accounting Standards Interpretation (ISAK) 35 (Study on Non-Profit Entities). East Asian Journal of Multidisciplinary Research, 2(7), 3151–3162. https://doi.org/10.55927/eajmr.v2i7.5000

Issue

Vol. 2 No. 7 (2023): July 2023

Section

Articles

License

Copyright (c) 2023 Vista Yulianti, Dian Sulistyorini Wulandari, Marina

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Most read articles by the same author(s)