Penerapan ISAK No 35 dan Good Governance pada Laporan Keuangan Nonlaba
DOI:
https://doi.org/10.30640/akuntansi45.v5i2.3368Keywords:
ISAK No. 35, Good Governance, Non-Profit Organizations, Financial Statements, PesantrenAbstract
This study examines the implementation of ISAK No. 35 and good governance principles in non-profit financial statements, focusing on Pesantren Kaligrafi Al-Qur'an Lemka. Using a qualitative approach with interviews and document analysis, the research reveals that the pesantren has not fully implemented ISAK No. 35 due to limited awareness and resources. However, it demonstrates efforts to apply good governance principles, particularly in transparency and accountability. The study identifies challenges in consistent real-time recording and the absence of written financial management guidelines. Recommendations include enhancing understanding of ISAK No. 35, developing written guidelines, and improving technological utilization for financial management.
References
Ikatan Akuntan Indonesia. (2019). ISAK 35: Penyajian laporan keuangan entitas berorientasi nonlaba. Ikatan Akuntan Indonesia.
Komite Nasional Kebijakan Governance. (2006). Pedoman umum good corporate governance Indonesia. Komite Nasional Kebijakan Governance.
Suaidah, I., & Rohmatillah, N. (2022). Implementasi good governance di pondok pesantren. Jurnal Manajemen Pendidikan Islam, 7(1), 59–74.
Undang-Undang Republik Indonesia Nomor 18 Tahun 2019 tentang Pesantren. (2019). Lembaran Negara Republik Indonesia Tahun 2019, Nomor 104. https://peraturan.bpk.go.id
Wibisono, N., et al. (2022). Penerapan ISAK 35 pada Yayasan Persatuan Perusahaan Haji Indonesia Madiun. Jurnal Akuntansi dan Perpajakan, 8(1), 51–62.
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