Implementasi Penyajian Laporan Keuangan Entitas Non Laba Ditinjau Dari Interpretasi Standar Akuntansi Keuangan No. 35 (ISAK 35) (Studi Pada Mts Al-Kautsar Boarding School Sidoarjo). (Viewing From The Interpretation of Financial Accounting Standards No. 35 (ISAK 35) (Study at Mts Al-Kautsar Boarding School Sidoarjo)).

Ruchiyah, Fifin Tasyfiyatur (2023) Implementasi Penyajian Laporan Keuangan Entitas Non Laba Ditinjau Dari Interpretasi Standar Akuntansi Keuangan No. 35 (ISAK 35) (Studi Pada Mts Al-Kautsar Boarding School Sidoarjo). (Viewing From The Interpretation of Financial Accounting Standards No. 35 (ISAK 35) (Study at Mts Al-Kautsar Boarding School Sidoarjo)). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Organisasi nirlaba adalah organisasi yang memiliki fokus utama pada pelayanan dengan tanpa memiliki maksud untuk mendapatkan laba sebesar-besarnya. organisasi nirlaba bertujuan untuk mendukung kepentingan publik yang bersifat tidak komersial, organisasi nirlaba meliputi organisasi keagamaan, sekolah, rumah sakit dan klinik publik, organisasi masyarakat, organisasi sukarelawan dan serikat buruh. Interpretasi Standar Akuntansi Keuangan No. 35 (ISAK 35) adalah merupakan Standar akuntansi dalam suatu hal yang sangat diperlukan untuk menjamin konsistensi dalam pelaporan keuangan yang hanya membahas tentang penyusunan dan penyajian laporan keuangan, komponen laporan keuangan menurut ISAK 35, terdiri atas: Laporan posisi keuangan, Laporan perubahan atas neto, Laporan arus kas, Catatan atas laporan keuangan. Teknik penelitian ini berjenis kualitatif. Teknik pengumpulan data yang digunakan adalah wawancara, observasi dan dokumentasi. Metode analisis data dilakukan dengan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa MTs Al-Kautsar Boarding School, Sidoarjo belum menerapkan ISAK 35 yang seharusnya dilakukan oleh entitas yang berorientasi non laba. Pencatatan laporan keuangan yang dilakukan masih sangat sederhana hanya laporan kas masuk dan kas keluar saja. Karena hal itu dilakukan perbaikan laporan keuangan yang sesuai ketentuan ISAK 35 untuk tahun selanjutnya sehingga laporan keuangan mulai dipahami, untuk meningkatkan kinerja agar menjadi lebih baik sesuai dengan tujuan yang ditetapkan.

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