Implementasi Laporan Keuangan Organisasi Nonlaba Berdasarkan ISAK 35 (Studi Kasus pada Pondok Pesantren Az-Zabur Kajen Kabupaten Pekalongan)

Abstract

Non-profit organizations are organizations with the goal of not seeking profit. Although non-profit organizations are not profit-oriented but the organization has the responsibility to make financial statements as a form of financial responsibility for a period of 1 period. The preparation of financial statements must be in accordance with the recording guidelines that have been used as a reference, namely PSAK no.45, but replaced with ISAK 35. ISAK 35 was ratified by the Financial Accounting Standards Board (DSAK) on April 11, 2019 and can be used from January 1, 2020. There is a phenomenon in the field that shows that the financial manager of the cottage is not from a person with an accounting education background, but a student who is appointed voluntarily to become a cottage administrator. Then, in financial management, there is no detailed and detailed clarity regarding the form of accountability of the cottage management in managing cottage finances.The type of research used is a type of a case study. using approach qualitative research. The data collection method uses observation, interview and documentation techniques. Method the validity of the data by using the Data source triangulation technique. The results of this study show that the az-zabur kajen islamic boarding school has not implemented financial statements based on ISAK 35 due to limited human resources and the direction of the islamic boarding school caregivers to use financial statements simply in the form of income and expenses to be easily understood.