Analisis Laporan Keuangan Dan Rekonstruksi Pada Yayasan SMA Darul Fikri Wringin Kabupaten Bondowoso

Istiqomah, Dwi Fera (2026) Analisis Laporan Keuangan Dan Rekonstruksi Pada Yayasan SMA Darul Fikri Wringin Kabupaten Bondowoso. Undergraduate thesis, Politeknik Negeri Jember.

	Text (Ringkasan / Abstract) Abstract.pdf Restricted to Registered users only Download (221kB) | Request a copy
	Text (Bab 1 Pendahuluan) Bab 1 Pendahuluan.pdf - Submitted Version Available under License Creative Commons Attribution Share Alike. Download (185kB)
	Text (Daftar Pustaka) Daftar Pustaka.pdf - Submitted Version Available under License Creative Commons Attribution Share Alike. Download (201kB)
	Text (Laporan Lengkap) Laporan Lengkap.pdf Restricted to Registered users only Download (5MB) | Request a copy

Abstract

This study aims to analyze the format of financial statements for a nonprofit entity, namely the Darul Fikri Wringin High School Foundation in Bondowoso Regency, and to reconstruct the financial statements in accordance with ISAK 335 if their presentation does not yet comply with applicable standards. This study employs a qualitative approach using a descriptive method. Data were obtained through interviews and documentation related to the financial statements held by the educational foundation. The data used in this study consists of primary and secondary data. The results of the study indicate that the financial statements prepared take the form of a BOSP Accountability Report (LPJ) in the format of a General Cash Book in accordance with Ministry of Education, Culture, Research, and Technology Regulation No. 63 of 2023 and do not yet present complete financial statements in accordance with ISAK 335 requirements. The recording performed is still limited to cash inflows and outflows. Therefore, a reconstruction of the financial statements was conducted, covering the statement of financial position, statement of comprehensive income, statement of changes in net assets, cash flow statement, and notes to the financial statements so that the high school foundation board members entrusted with managing the funds can account for the funds they manage for the benefit of the organization

Actions (login required)

View Item