Skripsi
Evaluasi Laporan Keuangan Organisasi Nirlaba Terhadap Penerapan Isak 35 (Study Kasus Yayasan Polikarpus Do Flobamora Kabupaten Kupang)
- Bagikan:
Tujuan penelitian ini adalah untuk mengetahui kesesuaian laporan keuangan pada Yayasan Polikarpus Do Flobamora sudah apakah sudah sesuai dengan ISAK No. 35. Penelitian ini menggunakan metode deskriptif kualitatif. Sumber data yang dikumpulkan dengan mnggunakan teknik wawancara, observasi, study kepustakaan, dan dokumentasi. Kajian teori yang digunakan dalam penelitian ini adalah Agency Teori, Organisasi Nirlaba, dan Laporan Keuangan. Berdasarkan hasil penelitian, diperoleh kesimpulan bahwa sumbangan pemerintah atau donasi dari pihak tidak terikat hanya dicatat dalam penerimaan namun tidak diklasifikasi berdasarkan sumbangan dengan pembatasan dan tanpa pembatasan dalam laporan keuangan, dan aset tetap yang dimiliki masih dicatat dalam bentuk unit belum dicatat dalam bentuk harga per unit perolehan, yang berarti bahwa ISAK No. 35 akan lebih baik jika di terapkan dalam laporan keuangan Yayasan Polikarpus Do Flobamora dan akan lebih tertata lebih rapi dan bisa lebih transparan dalam pertanggungjawaban kedepannya.
Kata Kunci: Laporan Keuangan, Organisasi Nirlaba, dan ISAK 35
ABSTRAC
The role of accounting as an auxiliary tool in making economic and financial decisions is increasingly based on all parties from all aspects, both in companies that aim to make profit or in non-profit organizations or non-profit organizations The research entitled "Evaluating the Financial Statements of Non-Profit Organizations on the Application of Isak 35 (Case Study of the Polikarpus do Flobamora Foundation, Kupang Regency)" has a problem formulation of how to evaluate the financial statements of the Polikarpus do Flobamora Foundation whether it is in accordance with ISAK No. 35. The purpose of this study was to determine the suitability of the financial statements at the foundation polikarpus do flobamora whether they are in accordance with ISAK no. 35. This study uses a qualitative descriptive method. Sources of data collected by using interview techniques, observation, literature study, and documentation. The theoretical studies used in this research are Agency Theory, Non-Profit Organizations, and Financial Statements. Based on the results of the study, it was concluded that government donations or donations from non-binding parties were only recorded in receipts but were not classified based on donations with restrictions and without restrictions in the financial statements, and fixed assets owned were still recorded in the form of units not yet recorded in the form of price per unit. acquisition, which means that ISAK No. 35 would be better if it was applied in the financial statements of the Polikarpus Do Flobamora Foundation and would be more organized, neater and more transparent in accountability in the future.
Keywords: Financial Statements, Non-Profit Organizations, and ISAK 35
Detail Information
| Item Type | |
|---|---|
| Penulis |
ALEXANDRO AMARAL FAHIK - Personal Name
|
| Student ID |
1710020160
|
| Dosen Pembimbing |
Linda Lomi Ga, SE.,MSA - 19800320 2005012 2 003 - Dosen Pembimbing 1
Sarlin P.Nawa Pau,SE.,M.Sc.,CFrA - 19921227201903 2 024 - Dosen Pembimbing 2 |
| Penguji |
Linda Lomi Ga - 198003202005012003 - Ketua Penguji
Sarlin P. Nawa Pau - 199212272019032024 - Penguji 1 Herly Mathelda Oematan - 198102272008012016 - Penguji 2 |
| Kode Prodi PDDIKTI |
62201
|
| Edisi |
Published
|
| Departement |
Akuntansi
|
| Kontributor | |
| Bahasa |
Indonesia
|
| Penerbit | UPT Perpustakaan Undana : Kupang., 2022 |
| Edisi |
Published
|
| Subyek | |
| No Panggil |
622.01 Fah E
|
| Copyright |
Individu Penulis
|
| Doi |