Penerapan ISAK 35 Tentang Laporan Keuangan Organisasi Non-Laba pada Gereja Methodist Indonesia Gideon Bunut
(1)
(2) Universitas Methodist Indonesia
(3) Universitas Methodist Indonesia
(*) Corresponding Author
Abstract
The thorough documentation and proper disclosure of pertinent accounting policies, estimates, and risks are essential for both preparing and presenting financial statements. Due to its crucial nature for non-profit entities, this carries significant weight for both the Indonesian Methodist Church and analogous organizations. The development of the most recent interpretation for financial reporting standards, namely ISAK 35, directly stems from the revisions in PSAK 1. With the implementation of this standard, GMI Gideon Bunut will find it more convenient to streamline processes and facilitate the aggregation of external resources. This study was carried out with the objective of comprehending the alignment between the financial statements of GMI Gideon Bunut and those in accordance with ISAK 35. This study employs a qualitative approach along with a descriptive analysis, juxtaposing the stipulations within ISAK 35 against the implementation delineated in the financial reports of the Gideon Bunut Indonesian Methodist Church. Researchers use vigilant monitoring and observational methods to extract data. The findings uncover a nonconformity between GMI Gideon Bunut's financial report and ISAK 35, as the Indonesian Methodist Church's financial statement solely encompasses records of fund receipts and expenditures. Consequently, this investigation concludes that GMI Gideon Bunut's financial reporting has not progressed in accordance with the standards outlined in ISAK 35.
Keywords: ISAK 35, Financial Report, Church
Abstract views : 112
| 
views : 14
References
Amelia, S., & Bharata, R. W. (2022). Analisis Penerapan ISAK No 35 Tentang Penyajian Laporan Keuangan Organisasi Nonlaba Pada Yayasan Hati Gembira Indonesia (Happy Hearts Indonesia). Akuntansiku, 1(4), 288–298. https://doi.org/10.54957/akuntansiku.v1i4.314
Anthoni, L., Suherman, A., & Yusuf, Y. (2022). Sosialisasi Penyusunan Laporan Keuangan Berdasarkan ISAK 35 Pada Yayasan Al-Ikhwaniyah Kelurahan Limo Kota Depok. Jurnal Abdi Masyarakat Multidisiplin, 1(3), 55–59. https://doi.org/10.56127/jammu.v1i3.454
Butar Butar, E. A., & Purba, S. (2022). Implementasi ISAK 35 Terkait Laporan Keuangan Organisasi Nonlaba Pada Gereja HKBP SIDIKALANG II. Asian Journal of Applied Business and Management, 1(1), 31–42. https://doi.org/10.55927/ajabm.v1i1.1815
Devi Indah Sari1, Ferdawati2, E. (2022). Penyusunan Laporan Keuangan Berdasarkan ISAK 35. Accounting Information System, Taxes and Auditing, 2(2), 37–50. https://doi.org/10.56696/jaka.v2i2.5415
Diviana, S., Putra Ananto, R., Andriani, W., Putra, R., Yentifa, A., Zahara, & Siswanto, A. (2020). Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba Berdasarkan ISAK 35 Pada Masjid Baitul Haadi. Akuntansi Dan Manajemen, 15(2), 113–132. https://doi.org/10.30630/jam.v15i2.20
Efrida Sari Ramayani, S., Nurlaila, & Sudiarti, S. (2023). Analisis Penerapan Pelaporan Keuangan Entitas Nirlaba Berdasarkan ISAK No . 35 Pada Masjid Di Kota Medan. Management Studies and Entrepreneurship Journal, 4(35), 5196–5206. http://journal.yrpipku.com/index.php/msej
Hargen, F., Agusto, S. W., Sartika, S., Desyana, G., & Yunita, K. (2022). Analisis penerapan ISAK 35 pada gereja kristus rahmani indonesia (gkri) shalom, kubu raya. Jurnal Untan, 35, 105–115.
IAI. (2021). Pelaporan Keuangan Entitas Berorientasi Nonlaba berdasarkan ISAK 35. https://www.iaijawatimur.or.id/course/isak35
Kadek, N., Praba, I., & Herawati, N. T. (2023). Penerapan ISAK 35 dalam Penyajian Laporan Keuangan Yayasan Santha Yana Pasek Buleleng. Jurnal Ilmiah Akuntansi Dan Humanika, 13(2), 286–298.
Kwalepa, E., Leunupun, P., & Persulessy, G. (2022). Kesiapan Penerapan Laporan Keuangan Organisasi Nonlaba Berdasarkan ISAK 35 (Studi Kasus Jemaat GPM Murai Klasis Aru Tengah). IMPREST : Jurnal Ilmiah Akuntansi, 1(1), 38–44. https://doi.org/10.37476/imprest.v1i1.2975
Maulana, I. S., & Rahmat, M. (2021). Penerapan ISAK No. 35 Tentang Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba Pada Masjid Besar Al-Atqiyah Kecamatan Moyo Utara Kabupaten Sumbawa. JAFA Fakultas Ekonomi Dan Bisnis UTS Journal of Accounting, Finance and Auditing, 3(2), 63–75.
Mursidah, S., Samri, Y., Nasution, J., & Syafina, L. (2023). Akuntabilitas Pengelolaan Keuangan Masjid : ISAK 35 di Kecamatan Tanjung Morawa Kabupaten Deli Serdang. Jurnal Akuntansi Dan Keuangan, 2(4), 232–245. https://doi.org/10.54259/akua.v2i4.1907
Purba, S., & Calista. (2023). Praktik ISAK 35 Atas Laporan Keuangan Organisasi Non-Laba pada Gereja Katedral St. Theresia Lisieux Sibolga. Jurnal Sistem Informasi Akuntansi, 02(35), 64–69.
Purba, S., & Novelita, M. (2023). Penyajian Laporan Keuangan Entitas Berorientasi Non Laba berdasarkan ISAK 35 Pada Gereja GMI EFFATHA. Jurnal Ilmiah AccUsi, 5(1), 7–13.
Purba, S., & Sitanggang, E. M. (2022). Application of ISAK 35 Concerning Financial Reports of Non-Profit Organizations at HKBP Gunung Bayu Church. Asian Journal of Applied Business and Management, 1(2), 81–90. https://doi.org/10.55927/ajabm.v1i2.1828
Setiadi. (2021). Implementasi ISAK 35 ( Nir Laba ) Pada Organisasi Non Laba ( Masjid, Sekolah, Kursus ). Jurnal Bisnis & Akuntansi Unsurya, 6(2), 94–107. https://doi.org/10.35968/jbau.v6i2.701
Sianturi, V. U. P., & Purba, S. (2024). Implementasi ISAK 35 mengenai Laporan Keuangan Organisasi Nirlaba pada Gereja HKBP Aloban. Pengabdian Kepada Masyarakat Indonesia SEAN, 2(01), 21–27.
Siregar, A. (2021). Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba Berdasarkan ISAK 35 Pada Gereja HKBP Km 55. Kompak :Jurnal Ilmiah Komputerisasi Akuntansi, 14(2), 308–339. https://doi.org/10.51903/kompak.v14i2.555
Ula, I. D., Halim, M., & Nastiti, A. S. (2021). Penerapan ISAK 35 Pada Masjid Baitul Hidayah Puger Jember. Progress: Jurnal Pendidikan, Akuntansi Dan Keuangan, 4(2), 152–162. https://doi.org/10.47080/progress.v4i2.1286
DOI: https://doi.org/10.35314/iakp.v4i2.3760
Refbacks
- There are currently no refbacks.
Copyright (c) 2023 Sahala Purba
This Journal has been listed and indexed in :
Pusat Penelitian dan Pengabdian kepada Masyarakat
Politeknik Negeri Bengkalis
Jl. Bathin alam, Sungai Alam Bengkalis-Riau 28711
E-mail: iakp@polbeng.ac.id
www.polbeng.ac.id