ANALISIS PENERAPAN ISAK 335 TENTANG PENYAJIAN LAPORAN KEUANGAN ENTITAS BERORIENTASI NONLABA PADA YAYASAN SURYA ALAM INDONESIA PEKALONGAN

NUZUL, AL RAHMAT AL ZAYTUN (2025) ANALISIS PENERAPAN ISAK 335 TENTANG PENYAJIAN LAPORAN KEUANGAN ENTITAS BERORIENTASI NONLABA PADA YAYASAN SURYA ALAM INDONESIA PEKALONGAN. Undergraduate Thesis thesis, UIN K.H. Abdurrahman Wahid Pekalongan.

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Abstract

NUZUL AL RAHMAT AL ZAYTUN, Analysis of ISAK 335 Application on Financial Statement Presentation for Non-Profit Entities at Surya Alam Indonesia Foundation Pekalongan Non-profit organizations in Indonesia, such as foundations, play a crucial role in addressing social issues through donations and aid. Although they are not financially profit-oriented, these organizations must present transparent and accountable financial statements. One of the standards regulating the financial reporting of non-profit organizations is ISAK 335. This standard is designed to ensure comprehensive financial statements, including the statement of financial position, changes in net assets, cash flows, and notes to the financial statements. Surya Alam Indonesia Foundation Pekalongan is one of the non-profit organizations that has not fully implemented ISAK 335 in preparing its financial statements, although its financial management is carried out in a simple yet transparent manner. This research adopts a qualitative approach with a field research type. Data were collected through direct observation, in-depth interviews, and document studies at Surya Alam Indonesia Foundation Pekalongan. The research subjects include the supervisor, chairman, and treasurer of the foundation. The researcher collected primary data through interviews with the supervisor, chairman, and treasurer and secondary data from the foundation's financial records. The study aims to analyze the extent of ISAK 335 implementation in the foundation's financial reporting. The financial statements of Surya Alam Indonesia Foundation for the year 2024 do not comply with ISAK 335 provisions, as they only include the statement of financial position and income statement. Although financial management is conducted with simple and transparent principles, the foundation needs to improve the presentation of its financial statements to meet ISAK 335 standards. Challenges in human resources and accounting knowledge need to be addressed through training and expert assistance, enabling the foundation to enhance its accountability and gain trust from donors. Keywords: ISAK 335 Application, Financial Statement Presentation, Non-Profit Entities.

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