Implementasi Interpretasi Standar Akuntansi Keuangan (ISAK 35) Mengenai Pelaporan Keuangan Pada Panti Asuhan BeAbdurrohim Gresik. (Implementation of Interpretation of Financial Accounting Standards (ISAK 35) Regarding Financial Reporting at the BeAbdurrohim Gresik Orphanage).

Murat, Rifdah Auliyah (2024) Implementasi Interpretasi Standar Akuntansi Keuangan (ISAK 35) Mengenai Pelaporan Keuangan Pada Panti Asuhan BeAbdurrohim Gresik. (Implementation of Interpretation of Financial Accounting Standards (ISAK 35) Regarding Financial Reporting at the BeAbdurrohim Gresik Orphanage). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

BeAbdurrohim Gresik Orphanage Dusun Bunut, Randegansari, Kec. Driyorejo, Gresik Regency, East Java. The orphanage is a non-profit organization, where the orphanage management has full responsibility in matters of trust. which has been given in terms of running the operations of the orphanage. As a form of public sector non-profit organization, one of the sources of funding for orphanages is in the form of donations from regular donors or incidental donors. This research aims to identify the implementation of the BeAdburrahim orphanage's Financial Report policy when viewed from ISAK 35 concerning non-profit organizations. The research was carried out using primary data, namely interviews and field observations, as well as secondary data in the form of financial reports at orphanages. The type of research that will be used is using a qualitative descriptive method by describing the state of the research object and then comparing it with existing standards.

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