IMPLEMENTASI ISAK 35 TERHADAP LAPORAN KEUANGAN ENTITAS NIRLABA (STUDI KASUS PADA PESANTREN AL-QURAN NURMEDINA)

Abstract

This study aims to evaluate how ISAK 35 is applied to financial statements at the Al-Quran Nurmedina Islamic Boarding School, as well as to identify the challenges and obstacles faced in the implementation process. This study uses a descriptive qualitative approach with a case study strategy, The data collection techniques used in this study are by modality, documentation and FGD where data is obtained and then analyzed both descriptively and interpretively. The results of the observation show that the existing financial statements are only in the form of a record of income and expenses, and no other financial statement components are found to be required by financial accounting standards. This finding is also strengthened by the results of the documentation study that the researcher found, namely that the treasurer of the pesantren only made a manual recording of the cash book even though it had been typed using Ms. Excel. The conclusion of the results of this research is that PPA Nurmedian has not implemented financial statements in accordance with ISAK 35 and is ready to migrate and implement ISAK 35