Penerapan ISAK 335 pada Penyajian Laporan Keuangan Organisasi Non Laba

Abstract

This research is motivated by the importance of presenting transparent and accountable financial statements in nonprofit organizations, particularly the Asy-Syifa Child Welfare Institution (LKSA). As an organization that manages funds from the public, the preparation of financial statements should refer to the Financial Accounting Standards Interpretation 335 (ISAK 335) so that the information presented is more structured and accountable. This study uses a qualitative method with a case study approach. Data were collected through interviews, observations, and documentation, and then analyzed through data reduction, data presentation, and drawing conclusions. The research results indicate that LKSA Asy-Syifa has not yet implemented ISAK 335, as recording is still limited to cash receipts and disbursement reports. The reports prepared do not yet include statements of financial position, comprehensive income statements, statements of changes in net assets, cash flow statements, and notes to the financial statements. The main obstacles include limited human resources and a lack of understanding of the standards. In conclusion, the implementation of ISAK 335 at LKSA Asy-Syifa has not been optimal. Therefore, it is necessary to prepare financial statements according to the standards to be more transparent, accountable, and able to increase donor trust as well as the sustainability of the institution.