Analisis penyajian laporan keuangan entitas nirlaba berdasarkan isak 335 pada lembaga perkumpulan abc
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File Repositori
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2026
Pembimbing 1 : Hexana Sri Lastanti
Kata Kunci : Non-profit entity, association, financial statements, ISAK 335.
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2026_TA_SPA_023102411051_Halaman-Judul.pdf | 13 | |
| 2. | 2026_TA_SPA_023102411051_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2026_TA_SPA_023102411051_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2026_TA_SPA_023102411051_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2026_TA_SPA_023102411051_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2026_TA_SPA_023102411051_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2026_TA_SPA_023102411051_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2026_TA_SPA_023102411051_Bab-1.pdf | 5 | |
| 9. | 2026_TA_SPA_023102411051_Bab-2.pdf | 5 |
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| 10. | 2026_TA_SPA_023102411051_Bab-3.pdf | 5 |
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| 11. | 2026_TA_SPA_023102411051_Bab-4.pdf | 12 |
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| 12. | 2026_TA_SPA_023102411051_Bab-5.pdf | 2 | |
| 13. | 2026_TA_SPA_023102411051_Daftar-Pustaka.pdf | 1 | |
| 14. | 2026_TA_SPA_023102411051_Lampiran.pdf | 1 |
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P Perkumpulan sebagai entitas nirlaba memiliki kewajiban menyajikan laporan keuangan yang transparan dan akuntabel sesuai dengan ketentuan isak 335. penelitian ini bertujuan untuk menganalisis kesesuaian penyajian laporan keuangan perkumpulan abc dengan isak 335. metode penelitian yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data berupa penelaahan dokumen laporan keuangan perkumpulan abc tahun buku 2024. analisis dilakukan dengan membandingkan praktik penyajian laporan keuangan dengan ketentuan isak 335, khususnya terkait struktur laporan, penggunaan istilah, penyajian aset neto, serta kelengkapan pengungkapan. hasil penelitian menunjukkan bahwa secara umum penyajian laporan keuangan perkumpulan abc telah sesuai dengan isak 335. namun demikian, masih ditemukan ketidaksesuaian pada penyajian catatan atas laporan keuangan yang belum diungkapkan secara memadai. oleh karena itu, diperlukan penyempurnaan calk agar laporan keuangan disajikan secara lebih lengkap dan sesuai standar.
A Associations as non-profit entities are required to present transparent and accountable financial statements in accordance with the provisions of isak 335. this study aims to analyze the conformity of the financial statement presentation of abc association with isak 335. the research method used is descriptive qualitative, with data collection techniques in the form of document review of the abc association’s financial statements for the 2024 fiscal year. the analysis is conducted by comparing the financial statement presentation practices with the requirements of isak 335, particularly related to report structure, terminology usage, net asset presentation, and completeness of disclosures. the results of the study indicate that, in general, the presentation of abc association’s financial statements is in accordance with isak 335. however, some non-conformities are still found in the presentation of the notes to the financial statements, which have not been adequately disclosed. therefore, improvements to the notes to the financial statements are necessary to ensure that the financial statements are presented more comprehensively and in compliance with the applicable standards
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