Analisis Penyusunan dan Rekonstruksi Laporan Keuangan Pada Yayasan SD Asy Asy-Syafaah Jember Berdasarkan ISAK 335

Destyfani, Sevira (2026) Analisis Penyusunan dan Rekonstruksi Laporan Keuangan Pada Yayasan SD Asy Asy-Syafaah Jember Berdasarkan ISAK 335. Undergraduate thesis, Politeknik Negeri Jember.

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Abstract

This study aims to analyze the preparation and presentation of financial statements at SD Asy Syafa'ah as a non-profit oriented entity based on the Interpretation of Financial Accounting Standards (ISAK) 35. The background of this research is the importance of transparency and accountability in financial management within non-profit educational institutions, particularly in presenting financial reports that comply with applicable accounting standards. The results indicate that SD Asy Syafa'ah has maintained financial records in a simplified manner, focusing on cash disbursement records, which implies that the presentation of financial statements does not yet fully refer to the format regulated in ISAK 35. After performing the necessary adjustments, comprehensive financial statements were successfully reconstructed, including the statement of comprehensive income, the statement of changes in net assets, the statement of cash flows, the statement of financial position, and the notes to the financial statements. The preparation of financial statements based on ISAK 35 provides a clearer overview of the school's financial condition and enhances the quality of transparency and accountability. Keywords: ISAK 35, financial statements, non-profit entities, elementary school, financial transparency.

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