Pengimplementasian ISAK 35 Pada Laporan Keuangan Organisasi Non Laba Di Panti Asuhan Nobel Pelita Anak Bangsa Dan  Panti Asuhan Terang Fajar

Sahala Purba; Santy Aji Sitohang; Erissa Antheresya Butar Butar; Dewi Delima Hutagalung; Ema Mastaria Sitanggang; Sofia Imelda Simbolon; Sarah Gracella; Novelita Manullang; Vebina Natalia

doi:10.54147/jpkm.v4i02.870

Sahala Purba Universitas Methodist Indonesia, Medan, Sumatera Utara
Santy Aji Sitohang Universitas Darma Agung, Medan, Sumatera Utara
Erissa Antheresya Butar Butar Universitas Methodist Indonesia, Medan, Sumatera Utara
Dewi Delima Hutagalung Universitas Methodist Indonesia, Medan, Sumatera Utara
Ema Mastaria Sitanggang Universitas Methodist Indonesia, Medan, Sumatera Utara
Sofia Imelda Simbolon Universitas Methodist Indonesia, Medan, Sumatera Utara
Sarah Gracella Universitas Methodist Indonesia, Medan, Sumatera Utara
Novelita Manullang Universitas Methodist Indonesia, Medan, Sumatera Utara
Vebina Natalia Universitas Methodist Indonesia, Medan, Sumatera Utara

DOI: https://doi.org/10.54147/jpkm.v4i02.870

Keywords: Financial Report, ISAK 35, non-profit organizations, counseling

Abstract

This counseling is aimed at the development of non-profit organizations which are currently mushrooming a lot, one of which is the orphanage. One way that can be done to develop the orphanage is to increase the trust of donors in donating funds which can be reached by applying ISAK 35 to its financial reporting as a form of transparency from the orphanage. ISAK 35 is an accounting standard that regulates the presentation of financial statements of non-profit organizations. This counseling was carried out using an interview method involving one administrator and owner of the orphanage. This counseling was carried out in two days, namely December 19 and 20, 2023, from the findings of this service that the orphanage has taken responsibility for donors based only on proof of purchase invoices. With this counseling, it is hoped that the Nobel Pelita Orphanage and the Terang Fajar Children's Orphanage can prepare their financial reports according to the applicable standards, namely ISAK 35 and will produce financial reports consisting of a Statement of Financial Position, a Comprehensive Income Statement, a Statement of Cash Flows and Notes to Reports Finance.

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