I Isak 335 is an accounting interpretation standard that specifically regulates the presentation of financial statements for non-profit-oriented entities and replaces the role of psak 45 in providing a more relevant and consistent guidance for such organizations. this standard emphasizes the separation of net assets with and without restrictions, as well as the presentation of the statement of comprehensive income, which provides a more transparent and comprehensive depiction of revenues, expenses, and changes in net assets. this final report examines the analysis of revenue recognition and the presentation of the statement of comprehensive income at yayasan tunasmuda care (t.care) for the year 2024 as a non-profit-oriented entities, and compares these practices with the requirements set forth in isak 335. the study was conducted using a descriptive approach through a literature review and analysis of financial statement documents, accompanied by an evaluation of the application of isak 335 in the classification of revenue and the allocation of funds. the results indicate that t.care has applied accrual-basis revenue recognition and classified revenues into those with and without restrictions, prepared the statement of comprehensive income using format a (single column), and presented the comprehensive surplus/deficit in accordance with the structure prescribed by isak 335. thus, the implementation of isak 335 at t.care is considered to be in accordance with the standard and contributes positively to enhancing accountability and the reliability of financial information for donors and the public.