Analisis Laporan Keuangan Yayasan Pendidikan (Studi Pada Yayasan Darunnajah Al-Irfany Jember

Mardiyyah, Himayatul (2023) Analisis Laporan Keuangan Yayasan Pendidikan (Studi Pada Yayasan Darunnajah Al-Irfany Jember. Undergraduate thesis, Politeknik Negeri Jember.

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Abstract

This research is motivated by the use of Interpretation of Financial Accounting Standards (ISAK) 35 which is very important for non-profit oriented entities so that they can present financial reports that comply with the standards applicable in Indonesia. This research aims to analyze the financial reports of foundations at the Darunnajah Al-Irfany Foundation, Patrang District, Jember Regency. This research method uses a descriptive with a qualitative approach using primary data sources and secondary data in the form of interviews and documentation. Testing the validity of the data in this study used triangulation techniques. The results of this research indicate that the Darunnajah Al-Irfany Foundation, Patrang sub-district, Jember Regency has not implemented the Interpretation of Financial Accounting Standards (ISAK) 35 in preparing financial reports. The preparation of financial reports at foundations only records cash in and cash out. Based on the financial reports of the Darunnajah Al-Irfany Foundation, it shows that there are fluctuations in cash records each period. The financial reports at the Education Foundation are still limited to recording income and expenditure of funds, without covering elements that may be required by accounting standards.

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