Analisis Laporan Keuangan Yayasan Panti Asuhan Al-Khidmah

Wulansari, Retno (2022) Analisis Laporan Keuangan Yayasan Panti Asuhan Al-Khidmah. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Organisasi nonlaba merupakan organisasi yang memiiki tujuan untuk kesejahteraan sosial. Meskipun bukan untuk tujuan komersial, pelaporan keuangan perlu disajikan oleh organisasi sesuai standar penyusunan yang berlaku untuk pelaporan kepada pemangku kepentingan. Standar akuntansi untuk laporan keuangan organisasi nirlaba telah ditetapkan di Indonesia. Standar ini tertuang dalam ISAK 35 untuk penyajian laporan keuangan organisasi nirlaba. Penelitian ini dilakukan pada organisasi nonlaba Yayasan Panti Asuhan Al-Khidmah. Penelitian ini bertujuan untuk mengetahui bagaimana kesesuaian penyajian laporan keuangan Yayasan Panti Asuhan Al-Khidmah dengan ISAK 35. Hasil dan kesimpulan dari penelitian ini adalah laporan keuangan Yayasan Panti Asuhan Al-Khidmah belum disajikan sesuai dengan ISAK 35. Yayasan tidak mencatat, mengukur atau menilai aset, kewajiban, atau aset bersihnya oleh karena itu tidak dapat menyajikan laporan keuangan sesuai dengan standar akuntansi yang berlaku./ Non-profit organizations are organizations that have the goal of social welfare. Although not for commercial purposes, financial reporting needs to be presented by the organization in accordance with the applicable preparation standards for reporting to stakeholders. Accounting standards for the financial statements of nonprofit organizations have been established in Indonesia. This standard is contained in ISAK 35 for the presentation of financial statements of non-profit organizations. This research was conducted at the non-profit organization Al-Khidmah Orphanage Foundation. This study aims to determine how appropriate the presentation of the financial statements of the Al-Khidmah Orphanage Foundation with ISAK 35. The results and conclusions of this study are that the financial statements of the Al-Khidmah Orphanage Foundation have not been presented in accordance with ISAK 35. The foundation does notrecord, measure or value assets, liabilities, or net assets therefore cannot present financial statements in accordance with applicable accounting standards.

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