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All Journal JURNAL MANAJEMEN (EDISI ELEKTRONIK) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JURNAL MANAJEMEN BISNIS Gemilang: Jurnal Manajemen dan Akuntansi Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Riset Ekonomi dan Akuntansi Jurnal Akuntan Publik Riset Ilmu Manajemen Bisnis dan Akuntansi
Aqwa Naser Daulay
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce

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Analisis Kesiapan Penerapan Laporan Keuangan Berdasarkan Interpretasi Standar Akuntansi Keuangan (ISAK) 35 (Studi Kasus Di Yayasan Pendidikan SMP SMA Islam Cendekia El Hakim Banda Aceh) Daffa Ulhaq; Saparuddin Saparuddin; Aqwa Naser Daulay
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 4 (2023): Desember : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v2i4.1778

Abstract

This research is to determine the Readiness for Implementing Financial Reports Based on the Interpretation of Financial Accounting Standards (ISAK) 35 at the El Hakim Islamic Scholar High School Middle School Education Foundation Banda Aceh. This research uses qualitative research methods and data collection techniques using interview and documentation techniques. This research uses data collection techniques by means of interviews by interviewing several workers at the El Hakim Islamic Scholar Middle School Banda Aceh. The results of this research. The El Hakim Islamic Scholar Middle School Education Foundation has prepared financial reports every month but the financial reports presented are only limited to information on income and cash expenditures of the El Hakim Islamic Scholar Middle School Middle School Education Foundation. The financial reports presented by the El Hakim Islamic High School Middle School Education Foundation are not in accordance with financial reporting standards in accordance with the Interpretation of Financial Accounting Standards (ISAK) 35. This is proven by the form of financial reports prepared by the El Hakim Islamic High School Middle School Education Foundation only limited to information on cash income and expenditure without any information on comprehensive income reports, financial position reports, cash flow reports, reports on changes in net assets, and notes to financial reports. Meanwhile, the Islamic Scholar El Hakim Middle School Middle School Education Foundation was initially not fully ready to implement financial reports in accordance with the Interpretation of Financial Accounting Standards (ISAK) 35.
Co-Authors Afsari, Fidiya Atika Atika Budi Dharma Budi Harianto Daffa Roghib Daffa Ulhaq Dini Rahmayani Fauzi Arif Lubis Fira Nafisah Laiyinna Misqha Efendi Maidalena Manna Wassalwa Muhammad Arif Muhammad Yafizham Muhammad Yuda Hendrawan Nurdini Raudhatul Jannah Saparuddin Saparuddin Septrita Sutriyani SRI WULANDARI Syahri Ramadhan Syukry El Hanif Nasution Tri Inda Fadhila Rahma Yusrizal