Analysis of Financial Reporting Practices of Pundi Amal Peduli Kasih Foundation Based on ISAK 35

Main Article Content

Nadya Syafitri
Nopal Alfajri
Lia Uzliawati

Keywords

Financial Statement, Foundations, ISAK 35, Non-Profit Entity

Abstract

Financial reporting plays a crucial role for entities, including foundations. Foundations relying on public support require credible financial reports to maintain stakeholders' trust. This research aims to analyze the financial reporting practices of the Pundi Amal Peduli Kasih Foundation based on ISAK 35. The research method used is qualitative descriptive analysis. Data were obtained from the foundation’s financial reports covering 2020 to 2022. The findings indicate that the Pundi Amal Peduli Kasih Foundations has implemented ISAK 35 in preparing its financial statements, including the statement of financial position, statement of comprehensive income, statement of changes in net assets, statement of cash flows, and notes to the financial statements.

Abstract 54 | PDF Downloads 0

References

Asiddiqi, M. K. H., Shulthoni, M., & Roziq, A. (2023). Preparing Foundation Financial Statements Based on ISAK 35

Based on Microsoft Access at Madani Sinergi Foundation, Sidoarjo. Journal of Islamic Economics Perspectives, 5(1), 1–9. https://doi.org/10.35719/jiep.v5i1.95

Damanik, L. S., Situmeang, K. S., & Sembiring, Y. C. B. (2022). Analisis Penerapan Isak 35 Tentang Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba Pada Rumah Sakit X. Seminar Nasional Manajemen Dan Akuntansi (SMA), 1, 132–140.

Dinanti, A., & Nugraha, G. A. (2018). Pelaporan keuangan organisasi nirlaba. Jurnal Ekonomi, Bisnis, Dan Akuntansi (JEBA), 20(1), 1–8. https://doi.org/10.32424/jeba.v20i1.1081

Dewi, N. K. I. P., & Herawati, N. T. (2023). Penerapan ISAK 35 dalam Penyajian Laporan Keuangan Yayasan Santha Yana Pasek Buleleng. Jurnal Ilmiah Akuntansi Dan Humanika, 13(2), 286–298. https://doi.org/10.23887/jiah.v13i2.61433

Effendy, A. V., Citra Y, N., & Aulin Nuha, G. (2019). Penerapan PSAK No. 45 Tentang Pelaporan Keuangan Entitas Nirlaba Pada Lksa Panti Asuhan Nurul Husna Patrang. International Journal of Social Science and Business, 3(3), 291. https://doi.org/10.23887/ijssb.v3i3.21055

Ikatan Akuntan Indonesia. (2018). Standar Akuntansi Keuangan. Ikatan Akuntan Indonesia.

Melia, Y. (2022). Penerapan Standar Akuntansi Keuangan Pada Organisasi Nirlaba: Literatur Review. AKTSAR: Jurnal Akuntansi Syariah, 5(1), 103. https://doi.org/10.21043/aktsar.v5i1.14500

Undang-Undang No.16 Tahun 2001 tentang Yayasan

Wibisono, N., Alveniawati, H., & Wildaniyati, A. (2022). Implementasi Isak 35 Pada Yayasan Ikatan Persaudaraan Haji Indonesia Madiun. JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen Dan Akuntansi, 11(2), 186–191. https://doi.org/10.33319/jeko.v11i2.124