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All Journal Jurnal Ilmiah Raflesia Akuntansi
Yunus Dwikasmanto
Politeknik Raflesia
Economics, Econometrics & Finance

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PENYUSUNAN LAPORAN KEUANGAN MASJID NURUL IMAN AL-HIDAYAH DESA BARUMANIS BERDASARKAN ISAK 35 Yunus Dwikasmanto
Jurnal Ilmiah Raflesia Akuntansi Vol 6 No 2 (2020): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v6i2.49

Abstract

Tujuan penenlitian ini adalah untuk mengetahaui analisis lapran keuangan Masjid Nurul Iman Al-Hidayah Desa Barumanis sesuai dengan standar laporan keuangan organisasi nirlaba yang sudah diatur dalam ISAK 35 tentang penyajian laporan keuangan entitas berorientasi nonlaba.Analisis dalam membuat laporan keuangan ini menggunakan metode deskriptif, hasil penelitian ini dapat disimpulkan bahwa penyusunan laporan keuangan Masjid Nurul Iman Al-Hidayah Desa Barumanis belum membuat laporan keuangan berdasarkan ISAK 35 tentang penyajian laporan keuangan entitas berorientasi nonlaba. Berdasarkan Laporan Posisi Keuangan Masjid Nurul Iman Al-Hidayah juli-desember tahun 2019 Total Aset Masjid Nurul Iman Al-Hidayah sebesar Rp. 67.316.500 didapat dari surplus tahun berjalan Rp. 34.555.000 ditambah totral kas awal periode sebesar Rp.32.761.500 dan Total Liabilitas sebesar Rp 0 dan Total Liabilitas Jangka Pendek sebesar Rp 0 ditambah Total Liabilitas Jangka Panjang sebesar Rp 0.
ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN SAK-ETAP PADA KPN SERUMPUN DINAS PENDIDIKAN DAN KEBUDAYAAN KABUPATEN REJANG LEBONG Yunus Dwikasmanto
Jurnal Ilmiah Raflesia Akuntansi Vol 7 No 2 (2021): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v7i2.98

Abstract

Financial statements are a means of communicating financial information from the results of the accounting activity process that can assist users of financial statements in making decisions. Generally accepted Financial Accounting Standards are considered complicated to apply to business entities that do not have public accountability. Based on this, IAI issued Financial Accounting Standards for Entities Without Public Accountability (SAK-ETAP) which can accommodate accounting needs for entities that do not have public accountability. This study aims to analyze the application of SAK-ETAP in the presentation of the financial statements of the Cognate KPN of the Education and Culture Office of Rejang Lebong Regency. KPN Cognate of the Education and Culture Office of Rejang Lebong Regency is a business entity that manages members' funds in the form of savings and loans. The method used in this research is comparative descriptive analysis. The results of the study based on the presentation of the balance sheet, income statement, statement of changes in equity, and cash flow statements for 2019, show that the KPN Cognate of the Education and Culture Office of Rejang Lebong Regency has not presented notes on financial statements (CALK), there is an error in the classification of account posts, and there are inconsistencies in updating the statement of cash flows. This study suggests that cooperatives disclose cooperative accounting policies in CALK, update each component of financial statements, and hire employees who are skilled in accounting.
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