PENERAPAN ISAK NO. 35 TENTANG PELAPORAN KEUANGAN ENTITAS NIRLABA PADA KOMUNITAS PEDULI ANAK WEPOSE SURABAYA
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Institusion
Universitas Katolik Darma Cendika
Author
Palaka, Otto Kozmin
Subject
HF5601 Accounting
Datestamp
2024-03-01 08:24:37
Abstract :
Wepose Community, a non-profit entity dedicated to the education and mental health of children and parents from marginalized backgrounds in Surabaya City. The research focuses on improving Wepose's financial recording, which is still basic, using cash inflow and outflow. By implementing the ISAK No. 35 accounting standard, this study aims to optimize financial statements, including recognizing revenue, identifying expenses, acknowledging assets and liabilities, as well as presenting comprehensive income statements, changes in net assets, financial positions, cash flows, and notes to the financial statements. The significance of financial recording for non-profit entities like Wepose lies in transparency and accountability, ensuring efficient resource management to support the sustainability of their social programs.
Wepose Community, a non-profit entity dedicated to the education and mental health of children and parents from marginalized backgrounds in Surabaya City. The research focuses on improving Wepose's financial recording, which is still basic, using cash inflow and outflow. By implementing the ISAK No. 35 accounting standard, this study aims to optimize financial statements, including recognizing revenue, identifying expenses, acknowledging assets and liabilities, as well as presenting comprehensive income statements, changes in net assets, financial positions, cash flows, and notes to the financial statements. The significance of financial recording for non-profit entities like Wepose lies in transparency and accountability, ensuring efficient resource management to support the sustainability of their social programs.
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