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All Journal Balance : Jurnal Akuntansi dan Manajemen
Lannida Siregar
Universitas Islam Negeri Sumatera Utara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Penerapan Isak 35 Tentang Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba Lannida Siregar; Nurlaila Nurlaila; Nurul Inayah Nurul
Balance : Jurnal Akuntansi dan Manajemen Vol. 2 No. 2 (2023): Agustus 2023
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v2i2.327

Abstract

This research was conducted at Modern Islamic Boarding School Al Kautsar Al Akbar Medan. The purpose of this study was to find out how the presentation of the financial statements of the Al Kautsar Al Akbar Islamic Boarding School Medan, and also to find out the suitability of presenting financial reports at the Al Kautsar Al Akbar Islamic Boarding School Medan with the concept of ISAK No. 35. This research method uses descriptive qualitative research methods, using data collection techniques, namely interviews and documentation studies. The data analysis technique applied in this study is descriptive comparative, data presentation and conclusion. The results of the research and discussion show that the financial reports prepared by the Al Kautsar Al Akbar Islamic Boarding School in Medan only present financial reports that contain income and expenses that have not been routinely prepared every month. So it can be concluded that the financial reports prepared by the Al Al Kautsar Al Akbar Islamic Boarding School Medan are not in accordance with the Financial Accounting Standard Interpretation (ISAK) 35. ISAK 35. The financial statements are a statement of comprehensive income, a statement of cash flows, a statement of changes in net assets, a statement of financial position, and notes to financial statements
Co-Authors Nurlaila Nurlaila Nurul Inayah Nurul