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All Journal The Indonesian Accounting Review Joong-Ki : Jurnal Pengabdian Masyarakat Joong-Ki
Andro Siregar
Universitas Methodist Indonesia
Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Penerapan Laporan Keuangan Entitas Berorientasi Nonlaba Berdasarkan ISAK 35: (Studi Kasus Pada Panti Asuhan Kasih Murni Tahun 2021) Sahala Purba; Andro Siregar; Rasdianta Purba; Melva Esnida Saragih; Vivi Valensia br Karo; Purnama Sari Sinulingga; Emiya Brahmana
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 1 No. 1 (2022): Januari 2022
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (575.219 KB)

Abstract

This journal discusses the presentation of financial statements on non-profit entities. Initially, non-profit entities presented financial statements based on PSAK 45 which was later changed to ISAK 35. One of the non-profit entities included in the church, the most important aspect of which was financial accountability. Good accountability is obtained from generally accepted accounting standards. The purpose of this journal is to find out the presentation of financial statements based on the implementation of ISAK 35 which began on January 1, 2020. The object of this paper is the presentation of the financial statements of the Orphanage Kasih Murni. The data were collected through a series of interviews and observations. The financial statements that will be produced are statements of financial position, statements of comprehensive.
Accountability of village fund management during the covid-19 pandemic (Study on village government in Dayun District, Siak Regency) Sahala Purba; Junika Napitupulu; Andro Siregar
The Indonesian Accounting Review Vol 13, No 1 (2023): January - June 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i1.3258

Abstract

This study aims to examine the effect of the competence of village government officials, citizen participation, application of information technology, organizational commitment, transparency, and internal control systems on the accountability of village fund management in village government. This study is a quantitative study using primary data obtained by distributing questionnaires. The analysis method used is multiple linear regression. This study was conducted in 11 villages in Dayun District, Siak Regency, Riau Province, Indonesia.  Each village was represented by 4 respondents consisting of the village head, village secretary, financial officer, and 1 member of the Village Consultative Agency (BPD). The research was conducted from April to May 2022. The results show that the competence of village officials, citizen participation, the application of information technology, and internal control systems have an effect on the accountability of village fund management, but organizational commitment and transparency have no effect on the accountability of village fund management. Adequate competence of village officials, high citizen participation, application of good information technology, and application of an appropriate internal control system can increase the accountability of village fund management during the COVID-19 pandemic.
Penerapan Laporan Keuangan Entitas Berorientasi Nonlaba Berdasarkan ISAK 35: (Studi Kasus Pada Panti Asuhan Kasih Murni Tahun 2021) Sahala Purba; Andro Siregar; Rasdianta Purba; Melva Esnida Saragih; Vivi Valensia br Karo; Purnama Sari Sinulingga; Emiya Brahmana
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 1 No. 1: Januari 2022
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v1i1.69

Abstract

This journal discusses the presentation of financial statements on non-profit entities. Initially, non-profit entities presented financial statements based on PSAK 45 which was later changed to ISAK 35. One of the non-profit entities included in the church, the most important aspect of which was financial accountability. Good accountability is obtained from generally accepted accounting standards. The purpose of this journal is to find out the presentation of financial statements based on the implementation of ISAK 35 which began on January 1, 2020. The object of this paper is the presentation of the financial statements of the Orphanage Kasih Murni. The data were collected through a series of interviews and observations. The financial statements that will be produced are statements of financial position, statements of comprehensive.
Penerapan Laporan Keuangan Entitas Berorientasi Nonlaba Berdasarkan ISAK 35: (Studi Kasus Pada Panti Asuhan Kasih Murni Tahun 2021) Sahala Purba; Andro Siregar; Rasdianta Purba; Melva Esnida Saragih; Vivi Valensia br Karo; Purnama Sari Sinulingga; Emiya Brahmana
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 1 No. 1: Januari 2022
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v1i1.69

Abstract

This journal discusses the presentation of financial statements on non-profit entities. Initially, non-profit entities presented financial statements based on PSAK 45 which was later changed to ISAK 35. One of the non-profit entities included in the church, the most important aspect of which was financial accountability. Good accountability is obtained from generally accepted accounting standards. The purpose of this journal is to find out the presentation of financial statements based on the implementation of ISAK 35 which began on January 1, 2020. The object of this paper is the presentation of the financial statements of the Orphanage Kasih Murni. The data were collected through a series of interviews and observations. The financial statements that will be produced are statements of financial position, statements of comprehensive.
Co-Authors Emiya Brahmana Junika Napitupulu Melva Esnida Saragih Purnama Sari Sinulingga Rasdianta Purba Sahala Purba, Sahala Vivi Valensia br Karo