Darma, Fadil Surya (2023) ANALISIS PENERAPAN ISAK 35 PADA YAYASAN STIKES MUHAMMADIYAH LHOKSEUMAWE TAHUN 2020-2021. Other thesis, UPN "Veteran" Yogyajarta.
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Abstract
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ABSTRAK
Penelitian ini bertujuan untuk menganalisis penerapan Interpretasi Standar
Akuntansi Keuangan (ISAK 35) pada STIKes Muhammadiyah Lhokseumawe.
Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan studi
kasus. Pengumpulan data penelitian dilakukan melalui tiga cara yaitu observasi,
wawancara, dan dokumentasi. Teknik analisis data yang digunakan terdiri dari
empat tahap, yaitu peneliti melakukan pencarian atau mencatat informasi mengenai
laporan keuangan STIKes Muhammadiyah Lhokseumawe; melakukan analisis data
dengan ISAK 35; melakukan perbaikan atas laporan keuangan dan menganalisis
kesesuaian dengan PSAK 45; menerapkan ISAK 35 pada laporan keuangan STIKes
Muhammadiyah Lhokseumawe. Penerapan ISAK 35 tentang pelaporan keuangan
terpenuhi 15 dari 21 kriteria. Analisis kesesuaian laporan keuangan terhadap PSAK
45 tentang pelaporan keuangan terpenuhi 9 dari 9 kriteria.
Kata kunci: Penerapan Interpretasi Standar Akuntansi Keuangan (ISAK 35),
laporan keuangan, dan entitas nonlaba.
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ABSTRACT
This study aims to analyze the application of Interpretation of Financial
Accounting Standards (ISAK 35) to STIKes Muhammadiyah Lhokseumawe. This
research uses a descriptive qualitative method with a case study approach.
Research data collection was carried out in three ways, namely observation,
interviews, and documentation. The data analysis technique used consisted of four
stages, namely the researcher conducted a search or recorded information
regarding the financial reports of the Muhammadiyah Lhokseumawe STIKes;
perform data analysis with ISAK 35; make improvements to the financial statements
and analyze compliance with PSAK 45; apply ISAK 35 to the financial statements
of STIKes Muhammadiyah Lhokseumawe. The application of ISAK 35 regarding
financial reporting met 15 of 21 criteria. Analysis of the suitability of financial
reports against PSAK 45 regarding financial reporting met 9 of 9 criteria.
Keywords: Application of Interpretation of Financial Accounting Standards
(ISAK 35), financial statements, and non-profit entities.
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Application of Interpretation of Financial Accounting Standards (ISAK 35), financial statements, and non-profit entities. |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Eko Yuli |
| Date Deposited: | 28 Apr 2023 02:02 |
| Last Modified: | 28 Apr 2023 02:02 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/34688 |
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