ANALISIS PELAPORAN KEUANGAN PADA YAYASAN CITRA BABURRAHMAN MADINATUL ILMI BANJARBARU BERDASARKAN ISAK NOMOR 35

Kumalaharja, Dwi Ayu (2021) ANALISIS PELAPORAN KEUANGAN PADA YAYASAN CITRA BABURRAHMAN MADINATUL ILMI BANJARBARU BERDASARKAN ISAK NOMOR 35. Diploma thesis, Universitas Islam Kalimantan MAB.

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Abstract

Penelitian ini untuk mengetahui: 1) Bagaimana pelaporan keuangan di yayasan Citra Baburrahman Madinatul Ilmi Banjarbaru pada tingkat SMA. 2) Bagaimana pelaporan keuangan yayasan Citra Baburrahman Madinatul Ilmi Banjarbaru berdasarkan ISAK No. 35 pada tingkat SMA. Rancangan penelitian ini adalah penelitian kualitatif. Menggunakan jenis penelitian langsung, dilakukan dengan survey ke objek penelitian. Subjek dalam penelitian ini ialah seluruh staf bagian keuangan di Yayasan Citra Baburrahman Madinatul Ilmi Banjarbaru. Objek penelitian ini ialah laporan keuangan pada Yayasan Citra Baburrahman Madinatul Ilmi Banjarbaru. Hasil Penelitian menunjukkan bahwa: 1) Secara keseluruhan, laporan keuangan organisasi belum sesuai standar laporan keuangan yang ada. Yayasan Citra Baburrahman Madinatul ilmi menyajikan laporannya dalam 3 bentuk yakni laporan pemasukan tahunan, laporan pengeluaran tahunan, dan laporan bulanan. 2) Laporan keuangan Yayasan Citra Baburrahman Madinatul ilmi berdasarkan ISAK No. 35 terdiri dari laporan penghasilan komprehensif, laporan perubahan aset neto, laporan arus kas, laporan posisi keuangan, dan catatan atas laporan keuangan. This study aims to determine: 1) How is financial reporting in Citra Baburrahman Madinatul Ilmi foundation at high school level. 2) How is financial reporting in Citra Baburrahman Madinatul Ilmi foundation based on ISAK Number 35 at high school level. This study uses a descriptive qualitative research method. Using this type of direct research, conducted by surveying the research object. The subjects in this study were all staff in the finance department on the Citra Baburrahman Madinatul Ilmi foundation. The object of this research is the financial statements department on the Citra Baburrahman Madinatul Ilmi foundation. The results of this study indicate that: 1) organization's financial statements does not meet the existing financial reporting standards. Citra Baburrahman Madinatul Ilmi foundation presents its report in three forms namely annual income report, annual expense report, and monthly report. 2) financial reporting on the Citra Baburrahman Madinatul Ilmi foundation based on ISAK Number 35 consists of comprehensive income report, statement of changes in net assets, cash flow statement, statement of financial position and notes to financial statements.

Item Type: Thesis (Diploma)
Uncontrolled Keywords: aporan Keuangan, Etitas Nonlaba, Yayasan, ISAK No. 35 Financial statements, Non-Profit Entity, Foundation, ISAK No. 35
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Depositing User: Dwi Ayu Kumalaharja
Date Deposited: 21 Sep 2021 03:56
Last Modified: 23 Oct 2023 04:57
URI: http://eprints.uniska-bjm.ac.id/id/eprint/6391

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