《啜泣》在孤儿院的财务报表上实施

Beti Setiawati, Diska Arliena Hafni
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引用次数: 0

摘要

本研究旨在分析ISAK 35在Nanggulan-Kulonprogo Muhammadiyah孤儿院财务报告中的应用。本研究采用定性描述性分析。数据是通过在Nanggulan-Kulonprogo的Muhammadiyah孤儿院的观察、访谈和记录获得的。结果表明,Nanggulan-Kulonprogo的Muhammadiyah孤儿院没有提交负责任的财务报告,也没有实施ISAK 35。现有的财务报告只有现金收入和支出的月度报告,也没有年度累积。因此,指导南古兰-库隆普罗戈穆罕默德迪亚孤儿院财务报表的编制应以ISAK 35为基础,包括财务状况表、综合收益报告、净资产变动表、现金流量表和财务报表附注
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Implementasi ISAK 35 Pada Laporan Keuangan Panti Asuhan
This study aims to analyze the application of ISAK 35 to the financial reports of the Muhammadiyah Orphanage of Nanggulan-Kulonprogo. This study employs qualitative descriptive analysis. Data were obtained through observation, interviews, and documentation at Muhammadiyah Orphanage of Nanggulan-Kulonprogo. The results show that the Muhammadiyah Orphanage of Nanggulan-Kulonprogo has not presented accountable financial reports and has not implemented ISAK 35. The financial reports in place are only monthly report of cash receipts and disbursements, also not annually accumulated. Thus, it is guided that the preparation of the financial statements of the Muhammadiyah Orphanage of Nanggulan-Kulonprogo should be based on ISAK 35 includes the Statements of Financial Position, Reports of Comprehensive Income, Reports of Changes in Net Assets, Statements of Cash Flows and Notes to Financial Statements
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