Pengelolaan Keuangan Sektor Publik Pada Yayasan Kreasi Bangun Semesta Bandung

Ania Lisdiani, Dea Ananda Aprilia, Khairunnisa Najla Lutfiyah, Sinta Febrianti, Nugraha Nugraha, Fitrina Kurniati

Abstract


Public sector accounting is used by organizations that have non-profit purposes such as Foundations. Starting from 2019, the presentation of financial statements of non-profit organizations including foundations is regulated by ISAK 35, while other accounting provisions refer to the relevant SAK or SAK ETAP. This study aims to determine financial management in the Foundation and also financial reporting based on ISAK 35 at the Yayasan Kreasi Bangun Semesta. This study used qualitative descriptive research method. Data collection techniques in this study are observation, interviews, and documentation. The results of this study show that Yayasan Kreasi Bangun Semesta has done good financial management. However, Yayasan Kreasi Bangun Semesta has not made its financial statements according to ISAK 35 standards. The foundation only makes reports according to the format provided by the center and transparency is only done with internal parties.

Keywords


Accounting Standards ISAK 35, financial, foundation

Full Text:

PDF

References


Afifah, N., & Faturrahman, F. (2021). Analisis Penerapan Akuntabilitas Pengelolaan Keuangan Sesuai Standar Akuntansi ISAK 35 pada Yayasan An-Nahl Bintan. Journal of Accounting, Finance and Auditing (JAFA), Vol. 3, No. 2, 24-34.

Diviana, S., Ananto, R. P., Andriani, W., Putra, R., Yentifa, A., Zahara, & Siswanto, A. (2020). Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba Berdasarkan ISAK 35 Pada Masjid Baitul Haadi. Akuntansi dan Manajemen, Vol. 15, No. 2, 113-132.

Meliala, T. S., Silitonga, N., & Sinaga, T. (2007). Akuntansi Sektor Publik, Edisi 2. Jakarta: Penerbit Semesta Media.

Prafitasari, A. (2023, Mei 9). 10 Pengertian Wawancara Menurut Para Ahli. Retrieved from adjar.grid.id: https://adjar.grid.id/read/543779163/10-pengertian-wawancara-menurut-para-ahli

Purbaningrum, I. R., Nugroho, T., Nurrahmatillah, A., Putri, H. N., & Kurniati, F. (2023). Pengelolaan Keuangan Sektor Publik Non Pemerintahan Pada SMP Santo Yusup Sulaksana. Journal of Finance, Entrepreneurship, and Accounting Education Research, Vol. 2, No. 3, 216-224.

Rahmawati, T., & Puspasari, O. R. (2017). Implementasi SAK ETAP dan Kualitas Laporan Keuangan UMKM Terkait Akses Modal Perbankan. Kajian Akuntansi, Vol. 1, No. 1, 49-62.

Sitorus, D. C., Nasution, B., & Windha. (2013). Prinsip Akuntabilitas dan Transparansi Yayasan Dalam Rangka Mencegah Praktik Pencucian Uang. Jurnal Hukum Ekonomi, Vol. 4.

Sukmana, W., & Gusman, Y. (2008). Pengaruh penyajian Laporan Keuangan Berdasarkan PSAK No. 45 Tentang Pelaporan Keuangan Organisasi Nirlaba dan penerapan Total Quality Management Terhadap Kinerja Yayasan. Jurnal Akuntansi FE Unsil, Vol. 3, No. 1.

Upadana, e. (2017). Akuntansi Sektor Publik Perencanaan Dan Pengelolaan Dana Yayasan Widya Asih. Jurnal Ilmiah Akuntansi dan Humanika, 7(3), 197-208. Retrieved 2023


Refbacks

  • There are currently no refbacks.