Analysis of the Implementation of Interpretation of Financial Accounting Standards (ISAK) 35
Abstract views: 15
,
pdf downloads: 8
Keywords:
Pondok Pesantren; Laporan Keuangan; ISAK 35.
Abstract
Tujuan utama dari penelitian ini adalah untuk memahami dan menganalisis penerapan ISAK 35 dalam pelaporan keuangan Pondok Pesantren. Penelitian ini menggunakan metode deskriptif kualitatif dengan jenis pendekatan studi kasus. Hasil penelitian ini menunjukkan bahwa laporan keuangan Pondok Pesantren Sabilul Muttaqin Mojokerto tidak disusun berdasarkan ISAK 35 karena bendahara Pondok Pesantren tidak mengetahui dan mempelajari laporan keuangan yang sesuai dengan lembaga nirlaba Dengan demikian, catatan hanya mencakup transaksi tunai masuk dan keluar. Selain itu, latar belakang pendidikan bendahara tidak menekankan masalah keuangan. Namun, setelah diteliti, laporan keuangan pesantren tersebut sesuai dengan prinsip ISAK 35. Ini termasuk pencantuman laporan laba rugi komprehensif, laporan arus kas, laporan posisi keuangan, laporan perubahan aset bersih, dan CALK (Catatan atas Laporan Keuangan), sehingga memungkinkan pengumpulan yang lebih mudah dan lebih tepat pengumpulan informasi keuangan terkait Pondok Pesantren Sabilul Muttaqin Mojokerto.
Downloads
Download data is not yet available.
References
Abdussamad, Zuchri. Qualitative Research Methods. Makassar: CV. syakir Media Press: Makassar: CV. Shakir Media Press, 2021.
Amir, Indah Ramadhani. "Application Of The Cash Method Towards Accruals To Financial Statements At The Manpower And Transmigration Office Of South Sulawesi Province." Balance Sheet Scientific Journal: Business Economics, Management, Accounting 7, no. 1 (2024): 6–14.
Anshari, Khairil, Rini Antika Ritonga, Yurmaini, Erliyanti, and Yulius Dharma. "Application of Financial Reports Based on ISAK 35 at the Darussolihin Labuhan Batu Islamic Boarding School" 4, no. 3 (2023).
Ariesta, Cindy, and Fitriyah Nurhidayah. "Implementation of SAK-ETAP Based Balance Sheet Financial Report Preparation for MSMEs." Accounting Journal 9, no. 2 (2020): 194–203.
Arniati, Arniati, Danar Irianto, Doni Putra Utama, Muhammad Irsyad Halim, Muhammad Ramadhan Slamet, Riri Zelmiyanti, and Sinarti Sinarti. "ISAK 35 Implementation Assistance Program by Making Accounting Policies as Accounting Guidelines for Islamic Boarding Schools in Batam City." Batam State Polytechnic Community Service Journal 3, no. 2 (2021): 146–75.
Dewi, Farida Ratna, Murniati Mukhlisin, and Sigid D. Pramono. "Determinants of Implementing Islamic Boarding School Accounting Guidelines in Bank Indonesia Partner Islamic Boarding Schools." JIAFE (Scientific Journal of Accounting, Faculty of Economics) 6, no. 2 (2020): 185–98.
Hardani, Helmina Andriani, Jumari Ustiawaty, Evi Fatmi Utami, Ria Rahmatul Istiqomah, Roushandy Asri Fardani, Dhika Juliana Sukmana, and Nur Hikmatul Auliya. Qualitative & Quantitative Research Methods. Yogyakarta: CV. Pustaka Ilmu Group: Yogyakarta: CV. Science Library Group, 2020.
Istutik, Istutik, Isnaini Putri Rahmawati, and Hedher Tuakia. "Construction of Islamic Boarding School Financial Reports (Study at Al-Washoya Islamic Boarding School Jombang)." Journal of Aerospace Management 16, no. 1 (August 1, 2023): 141–47. https://doi.org/10.56521/manajemen-dirgantara.v16i1.920.
Juniaswati, Karyn Tri, and Isnan Murdiansyah. "Accountability for Financial Management of the Sabilillah Mosque, Malang City Based on ISAK 35." AKTSAR: Sharia Accounting Journal 5, no. 1 (August 12, 2022): 118. https://doi.org/10.21043/aktsar.v5i1.15273.
Khilmiah, Elok Nazilah. "Implementation of Islamic Boarding School Accounting in the Financial Reporting of the As Safali Al Fitrah Islamic Boarding School in Surabaya." Journal of Accounting Science and Research 9 (2020).
Maksalmina, and Lilis Maryasih. “Analysis of Islamic Boarding School Financial Reports: Study of ISAK 35 (Case Study of the Imam Syafi'i Islamic Boarding School in Sibreh, Aceh Besar).” Sociohumaniora Kodepena Journal (JSK) 3, no. 1 (June 16, 2022): 111–28. https://doi.org/10.54423/jsk.v3i1.94.
Melia, Yeni. “Application of Financial Accounting Standards in Non-Profit Organizations: Literature Review.” AKTSAR: Sharia Accounting Journal 5, no. 1 (June 29, 2022): 103. https://doi.org/10.21043/aktsar.v5i1.14500.
Najmudin, Fuad, and Ai Nur Bayinah. "Takmir's Competence in Maintaining the Quality of Mosque Financial Reports: Literature Review." Journal of Islamic Accounting and Finance 10, no. 2, October (2022): 129–47.
Nurkholis, Kgs. M., and Rm Rum Hendarmin. "Analysis Of Implementation Of Islamic Boarding School Accounting At Nuruh Hidayah Kepahyang Islamic Boarding School, Ogan Komering Ilir District." Global Economist Journal 7, no. 1 (August 16, 2022). https://doi.org/10.35908/jeg.v7i1.2242.
Octavia, Yola. "Preparation of Financial Reports Based on ISAK 35 for the Mekar Sari Farmer Group." Journal of Sharia Accounting (JAkSya) 1, no. 2 (2021): 157–66.
Purba, Umm Huzaifah Br, and Nurlaila Nurlaila. "Analysis of Accountability and Transparency of Financial Reports in Gundaling II Village, Berastagi District, KARO Regency." Initiative: Journal of Economics, Accounting and Management 3, no. 2 (2024): 105–18.
Putong, Gracia Joylisti Turangan1 Ivonne Helena, and Joseph Nugraha Tangon. “Implementation of ISAK No. 35 "On the Presentation of Financial Reports of Non-Profit Oriented Entities (Case Study at GMIM Bethesda Tatelu)." Citizenship Journal 6, no. 2 (2022). http://download.garuda.kemdikbud.go.id/article.php?article=3034923&val=20674&title=Implementasi%20ISAK%20No%2035%20Atas%20Presentation%20Report%20Finance%20Entity%20Oriented%20Nonprofit%20Study%20Cases% 20on%20GMIM%20Bethesda%20Tatelu.
Rahman, Didik. "Implementation of Nurul Jadid Islamic Boarding School Financial Reports Based on Islamic Boarding School Accounting Guidelines," 2021.
Safitri, Reni Nur, and Maulidah Narastri. "Implementation of Accountability and Transparency in Financial Management by the Interpretation of Financial Accounting Standards (ISAK 35) at the Assalafi Al Fithrah Islamic Boarding School Foundation Surabaya," 2023.
Salamah, Baitus, and Muhammad Nasrullah. "Implementation of Financial Reports for Non-Profit Organizations Based on ISAK 35 (Case Study at the Az-Zabur Kajen Islamic Boarding School, Pekalongan Regency)." Journal of Sharia Accounting and Auditing (JAAiS) 4, no. 1 (June 6, 2023): 65–76. https://doi.org/10.28918/jaais.v4i1.7031.
Siregar, Lannida, Nurlaila Nurlaila, and Nurul Inayah. "Implementation of ISAK 35 Concerning the Presentation of Financial Statements of Non-Profit Oriented Entities." Balance: Journal of Accounting and Management2, no. 2 (August 9, 2023): 58–72. https://doi.org/10.59086/jam.v2i2.327.
Sugiyono. Qualitative, And R&D, 2009.
———. Quantitative and Qualitative Research Methodologies And R&D. Bandung: ALPHABET: Bandung: ALFABETA, 2019.
Sulistiani, Dwi. "Islamic boarding school accounting by SAK ETAP and PSAK 45 in preparing Islamic boarding school financial reports." AKTSAR: Sharia Accounting Journal 3, no. 1 (May 29, 2020): 31. https://doi.org/10.21043/aktsar.v3i1.7198.
Suripto, Syaibatul Hamdy, Sofyan Helmi Purba, and Syamsuri. "Implementation of ISAK 35 at the Al Ikhsan Foundation." Karinov's Journal 5, no. 2 (2022).
Suryadi, Nanda, Arie Yusnelly, Muhammad Arif, and Ryla Lidia Susanti. "Analysis of the Implementation of Islamic Boarding School Accounting Based on ISAK 35 at the I'aanatuth Thalibiin Perawang Modern Islamic Boarding School." Syarikat: Journal of Sharia Economics 6, no. 1 (June 30, 2023): 193–206. https://doi.org/10.25299/syarikat.2023.vol6(1).12823.
Syukri, Muhammad, Syarifah Massuki Fitri, and Hery Syafhariawan. "Financial Reporting Analysis of Al-Muthmainnah Islamic Boarding School Based on Islamic Boarding School Accounting Guidelines." ECONOMIC JOURNAL 2, no. 1 (2023): 139–47.
Ula, Ismi Darojatul, Moh Halim, and Ari Sita Nastiti. “Implementation Of Isak 35 At The Baitul Hidayah Puger Jember Mosque.” Progress: Journal of Education, Accounting and Finance 4, no. 2 (August 24, 2021): 152–62. https://doi.org/10.47080/progress.v4i2.1286.
Yanuarisa, Yesika. "Accountability for Financial Management of the Yusuf Arimatea Palangka Raya Foundation." Balance: Accounting and Financial Information Media 12, no. 2 (2020): 90–103.
Amir, Indah Ramadhani. "Application Of The Cash Method Towards Accruals To Financial Statements At The Manpower And Transmigration Office Of South Sulawesi Province." Balance Sheet Scientific Journal: Business Economics, Management, Accounting 7, no. 1 (2024): 6–14.
Anshari, Khairil, Rini Antika Ritonga, Yurmaini, Erliyanti, and Yulius Dharma. "Application of Financial Reports Based on ISAK 35 at the Darussolihin Labuhan Batu Islamic Boarding School" 4, no. 3 (2023).
Ariesta, Cindy, and Fitriyah Nurhidayah. "Implementation of SAK-ETAP Based Balance Sheet Financial Report Preparation for MSMEs." Accounting Journal 9, no. 2 (2020): 194–203.
Arniati, Arniati, Danar Irianto, Doni Putra Utama, Muhammad Irsyad Halim, Muhammad Ramadhan Slamet, Riri Zelmiyanti, and Sinarti Sinarti. "ISAK 35 Implementation Assistance Program by Making Accounting Policies as Accounting Guidelines for Islamic Boarding Schools in Batam City." Batam State Polytechnic Community Service Journal 3, no. 2 (2021): 146–75.
Dewi, Farida Ratna, Murniati Mukhlisin, and Sigid D. Pramono. "Determinants of Implementing Islamic Boarding School Accounting Guidelines in Bank Indonesia Partner Islamic Boarding Schools." JIAFE (Scientific Journal of Accounting, Faculty of Economics) 6, no. 2 (2020): 185–98.
Hardani, Helmina Andriani, Jumari Ustiawaty, Evi Fatmi Utami, Ria Rahmatul Istiqomah, Roushandy Asri Fardani, Dhika Juliana Sukmana, and Nur Hikmatul Auliya. Qualitative & Quantitative Research Methods. Yogyakarta: CV. Pustaka Ilmu Group: Yogyakarta: CV. Science Library Group, 2020.
Istutik, Istutik, Isnaini Putri Rahmawati, and Hedher Tuakia. "Construction of Islamic Boarding School Financial Reports (Study at Al-Washoya Islamic Boarding School Jombang)." Journal of Aerospace Management 16, no. 1 (August 1, 2023): 141–47. https://doi.org/10.56521/manajemen-dirgantara.v16i1.920.
Juniaswati, Karyn Tri, and Isnan Murdiansyah. "Accountability for Financial Management of the Sabilillah Mosque, Malang City Based on ISAK 35." AKTSAR: Sharia Accounting Journal 5, no. 1 (August 12, 2022): 118. https://doi.org/10.21043/aktsar.v5i1.15273.
Khilmiah, Elok Nazilah. "Implementation of Islamic Boarding School Accounting in the Financial Reporting of the As Safali Al Fitrah Islamic Boarding School in Surabaya." Journal of Accounting Science and Research 9 (2020).
Maksalmina, and Lilis Maryasih. “Analysis of Islamic Boarding School Financial Reports: Study of ISAK 35 (Case Study of the Imam Syafi'i Islamic Boarding School in Sibreh, Aceh Besar).” Sociohumaniora Kodepena Journal (JSK) 3, no. 1 (June 16, 2022): 111–28. https://doi.org/10.54423/jsk.v3i1.94.
Melia, Yeni. “Application of Financial Accounting Standards in Non-Profit Organizations: Literature Review.” AKTSAR: Sharia Accounting Journal 5, no. 1 (June 29, 2022): 103. https://doi.org/10.21043/aktsar.v5i1.14500.
Najmudin, Fuad, and Ai Nur Bayinah. "Takmir's Competence in Maintaining the Quality of Mosque Financial Reports: Literature Review." Journal of Islamic Accounting and Finance 10, no. 2, October (2022): 129–47.
Nurkholis, Kgs. M., and Rm Rum Hendarmin. "Analysis Of Implementation Of Islamic Boarding School Accounting At Nuruh Hidayah Kepahyang Islamic Boarding School, Ogan Komering Ilir District." Global Economist Journal 7, no. 1 (August 16, 2022). https://doi.org/10.35908/jeg.v7i1.2242.
Octavia, Yola. "Preparation of Financial Reports Based on ISAK 35 for the Mekar Sari Farmer Group." Journal of Sharia Accounting (JAkSya) 1, no. 2 (2021): 157–66.
Purba, Umm Huzaifah Br, and Nurlaila Nurlaila. "Analysis of Accountability and Transparency of Financial Reports in Gundaling II Village, Berastagi District, KARO Regency." Initiative: Journal of Economics, Accounting and Management 3, no. 2 (2024): 105–18.
Putong, Gracia Joylisti Turangan1 Ivonne Helena, and Joseph Nugraha Tangon. “Implementation of ISAK No. 35 "On the Presentation of Financial Reports of Non-Profit Oriented Entities (Case Study at GMIM Bethesda Tatelu)." Citizenship Journal 6, no. 2 (2022). http://download.garuda.kemdikbud.go.id/article.php?article=3034923&val=20674&title=Implementasi%20ISAK%20No%2035%20Atas%20Presentation%20Report%20Finance%20Entity%20Oriented%20Nonprofit%20Study%20Cases% 20on%20GMIM%20Bethesda%20Tatelu.
Rahman, Didik. "Implementation of Nurul Jadid Islamic Boarding School Financial Reports Based on Islamic Boarding School Accounting Guidelines," 2021.
Safitri, Reni Nur, and Maulidah Narastri. "Implementation of Accountability and Transparency in Financial Management by the Interpretation of Financial Accounting Standards (ISAK 35) at the Assalafi Al Fithrah Islamic Boarding School Foundation Surabaya," 2023.
Salamah, Baitus, and Muhammad Nasrullah. "Implementation of Financial Reports for Non-Profit Organizations Based on ISAK 35 (Case Study at the Az-Zabur Kajen Islamic Boarding School, Pekalongan Regency)." Journal of Sharia Accounting and Auditing (JAAiS) 4, no. 1 (June 6, 2023): 65–76. https://doi.org/10.28918/jaais.v4i1.7031.
Siregar, Lannida, Nurlaila Nurlaila, and Nurul Inayah. "Implementation of ISAK 35 Concerning the Presentation of Financial Statements of Non-Profit Oriented Entities." Balance: Journal of Accounting and Management2, no. 2 (August 9, 2023): 58–72. https://doi.org/10.59086/jam.v2i2.327.
Sugiyono. Qualitative, And R&D, 2009.
———. Quantitative and Qualitative Research Methodologies And R&D. Bandung: ALPHABET: Bandung: ALFABETA, 2019.
Sulistiani, Dwi. "Islamic boarding school accounting by SAK ETAP and PSAK 45 in preparing Islamic boarding school financial reports." AKTSAR: Sharia Accounting Journal 3, no. 1 (May 29, 2020): 31. https://doi.org/10.21043/aktsar.v3i1.7198.
Suripto, Syaibatul Hamdy, Sofyan Helmi Purba, and Syamsuri. "Implementation of ISAK 35 at the Al Ikhsan Foundation." Karinov's Journal 5, no. 2 (2022).
Suryadi, Nanda, Arie Yusnelly, Muhammad Arif, and Ryla Lidia Susanti. "Analysis of the Implementation of Islamic Boarding School Accounting Based on ISAK 35 at the I'aanatuth Thalibiin Perawang Modern Islamic Boarding School." Syarikat: Journal of Sharia Economics 6, no. 1 (June 30, 2023): 193–206. https://doi.org/10.25299/syarikat.2023.vol6(1).12823.
Syukri, Muhammad, Syarifah Massuki Fitri, and Hery Syafhariawan. "Financial Reporting Analysis of Al-Muthmainnah Islamic Boarding School Based on Islamic Boarding School Accounting Guidelines." ECONOMIC JOURNAL 2, no. 1 (2023): 139–47.
Ula, Ismi Darojatul, Moh Halim, and Ari Sita Nastiti. “Implementation Of Isak 35 At The Baitul Hidayah Puger Jember Mosque.” Progress: Journal of Education, Accounting and Finance 4, no. 2 (August 24, 2021): 152–62. https://doi.org/10.47080/progress.v4i2.1286.
Yanuarisa, Yesika. "Accountability for Financial Management of the Yusuf Arimatea Palangka Raya Foundation." Balance: Accounting and Financial Information Media 12, no. 2 (2020): 90–103.
Published
2024-10-23
How to Cite
Lailatul Ulfiyah, and Ahmad Djalaluddin. 2024. “Analysis of the Implementation of Interpretation of Financial Accounting Standards (ISAK) 35”. Shafin: Sharia Finance and Accounting Journal 4 (2), 1-12. https://doi.org/10.19105/sfj.v4i2.14208.
Issue
Section
Articles
The journal operates an Open Access policy under a Creative Commons Non-Commercial Share-Alike license. All articles published Open Access will be immediately and permanently free for everyone to read and download.
• Creative Commons Attribution-NonCommercial (CC-BY-NC)
Shafin: Finance and Sharia Accounting Journal by http://http://ejournal.iainmadura.ac.id/index.php/shafin is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Based on a work at http://ejournal.iainmadura.ac.id.
