ASERSI : Jurnal Akuntansi Terapan dan Bisnis
Vol 3 No 1 (2023): July

Mendalami Pengelolaan Keuangan Yayasan Lembaga Pendidikan Sebagai Entitas Berorientasi Nonlaba

Alfi Suhariyani (Politeknik Negeri Jember)
Arisona Ahmad (Politeknik Negeri Jember)



Article Info

Publish Date
31 Jul 2023

Abstract

The main discussion in this study relates to how the financial management of non-profit-oriented entities in educational institution foundations in Jember Regency. Based on these main issues, this study aims to provide an overview and explanation related to the financial management of non-profit-oriented entities in educational institution foundations in the Jember Regency. This study uses a qualitative method with a phenomenological study approach. The research instrument in this study came from an in-depth interview process with two informants from the Al-Amien Islamic education foundation and the Nurul Islam Educational, da'wah, and social foundation. The results of this study indicate that financial planning and implementation are in accordance with stewardship theory, while the evaluation stage is not in accordance with stewardship theory. In terms of financial reporting techniques, the two foundations still use simple reporting techniques on a cash basis, so they have not implemented ISAK 35.

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Journal Info

Abbrev

asersi

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

The focus and scope of the ASERSI Journal in the following areas : Financial Accounting (capital markets, taxes, and auditing); Public Sector Accounting; Management Accounting (cost accounting and management information systems); Financial Management & Marketing ...