ANALISIS PENERAPAN ISAK No. 35 TENTANG LAPORAN KEUANGAN ORGANISASI NIRLABA

Abstrak

The research aims to analyze the implementation of ISAK No. 35 concerning financial reports of non-profit organizations (Case Study of Hidayatul Ikhlas Mosque, Akbar Mosque, Sabilul Jinaan, Nur Iman Mosque and Al-Ikhlas Mosque). This research also aims to find out whether the Hidayatul Ikhlas Mosque, Akbar Mosque, Sabilul Jinaan Mosque, Nur Iman Mosque and Al-Ikhlas Mosque have implemented ISAK No. 35 in preparing its financial reports. The analytical method in this research uses comparative descriptive analysis where this research compares a valid theory with events that occur in the field. The results of the research show that the presentation of financial reports at the Hidayatul Ikhlas Mosque, Akbar Mosque, Sabilul Jinaan Mosque, Nur Iman Mosque and Al-Ikhlas Mosque as a whole is not in accordance with ISAK No. 35, but in the financial reports prepared by the five mosques there is already a component regarding financial reports. The level of application of the existing indicators is 0.12% at the Hidayatul Ikhlas Mosque, Akbar Mosque, Sabilul Jinaan Mosque, Nur Iman Mosque and Al-Ikhlas Mosque.