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All Journal JURNAL ILMIAH MANAJEMEN BISNIS DAN TERAPAN I-Finance Journal Journal of Economic, Bussines and Accounting (COSTING) AKTSAR: Jurnal Akuntansi Syariah Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Teknologi Dan Sistem Informasi Bisnis International Journal of Advances in Data and Information Systems Jurnal Akuntansi Keuangan dan Bisnis MABIS: Jurnal Manajemen Bisnis Syariah Jurnal Akuntansi Syariah (JAkSya) Imara: Jurnal Riset Ekonomi Islam Jurnal Manajemen Bisnis Syariah
Yeni Melia
Fakultas Ekonomi Dan Bisnis Islam, Universitas Islam Negeri Mahmud Yunus Batusangkar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Social Sciences

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Journal : AKTSAR: Jurnal Akuntansi Syariah

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Penerapan Standar Akuntansi Keuangan Pada Organisasi Nirlaba: Literatur Review Yeni Melia
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 1 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i1.14500

Abstract

This research examines the extent to which the application of Financial Accounting Standards in non-profit organizations. This research uses a literature study analyzed from a review of 102 articles with three methods, namely planning, implementation, and reporting, by producing 28 articles. Then the 28 articles were reviewed using a comparison technique, looking for similarities between several works of literature and concluding. The results of the 28 articles’ review show that non-profit organizations have not yet applied the applicable Financial Accounting Standards in Indonesia. They are still using the cash basis and single entry method of recording due to several constraints, such as limited human resources and knowledge of financial statement preparation. This research is different from previous research because this research is the first to review how the implementation of SAK in non-profit organizations in Indonesia, most of the previous research focused on only one entity, while this research examines how all non-profit organizations (mosques and churches, foundations, Islamic boarding schools, social institutions, orphanages).
Co-Authors Ade Novelino Adriyendi Adriyendi Ahmadani Azhari Chita Indah Sari Chitra Indah Sari Gampito Gampito Himyar Pasrizal Indra Kartini Khairulis Shobirin Liska Febrimaiko Marlin, Khairul Mirawati Mirawati Mirawati Mirawati Nofrivul Nofrivul Nofrivul Nofrivul Novia Nengsih Novriful Novriful Nur Izati Fitriani Putra, Muhammad Deni Rendi Ardiansyah Rini Deswita Rizal Rizal Syukri Iska, Syukri