AGATHA, HANA SANIA (2024) PENERAPAN ISAK 35 PADA PENYAJIAN LAPORAN KEUANGAN GEREJA ALLAH BAIK HOUSE OF PRAYER SURABAYA. Undergraduate thesis, Universitas Katolik Darma Cendika Fakultas Ekonomi.
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Abstract
Financial reports are a form of accountability of an organization for funds provided by donors. Likewise with non-profit organizations, they also have to make financial reports as a form of accountability to donors or fund contributors. Therefore, this research aims to apply ISAK 35 to the financial reports of the Allah Good House of Prayer Church Surabaya. The research location is the Allah Good House of Prayer Surabaya Church in Surabaya which is located at Ruko Rungkut Megah Raya Blok M-16, Surabaya. This research uses a qualitative method with a case study approach. Data collection in this research was through documentation and interviews with church pastors, treasurers, and church secretariat staff. The results of this research show that the Allah Good House of Prayer Surabaya Church in presenting its financial reports has not implemented according to the applicable standards, namely ISAK 35 as recommended to be applied to non-profit organizations. The Good God Church, House of Prayer Surabaya, only makes financial reports, namely cash inflows and cash outflows. Therefore, with the research in the financial reports, it is hoped that the Good God Church, House of Prayer Surabaya, can present financial reports in accordance with the standards applicable in Indonesia, namely ISAK 35, so that it can provide complete and detailed financial information.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Uncontrolled Keywords: | Financial Reports, Church, ISAK 35. | ||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Fakultas Ekonomi > Prodi Akuntansi | ||||||||
| Depositing User: | HANA SANIA AGATHA | ||||||||
| Date Deposited: | 29 Feb 2024 03:05 | ||||||||
| Last Modified: | 29 Feb 2024 03:05 | ||||||||
| URI: | http://repositori.ukdc.ac.id/id/eprint/1609 |
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