penyusunan laporan keuangan lembaga pendidikan ra islam bakti 100 ceria berdasarkan isak 35 dengan menggunakan aplikasi excel accounting

RA Islam Bakti 100 Ceria is a non-profit education. In general, non-profit education
does not focus on profit or profit for schools, so that sometimes a non-profit
organization does not show the financial statements presented so that sometimes it
cannot assess whether the organization is experiencing a profit or even a loss.
Therefore the Accounting Standards Board (PSAK) 45 which was later changed to
Interpretation of Financial Accounting Standards (ISAK) 35 dated 1 January 2020.
The purpose of this report is to assess the application of the Interpretation of
Financial Accounting Standards (ISAK) 35 to the financial reports prepared by RA
Islam Bakti 100 Cheers in Rimbo Tarok, Kuranji, Padang. This study uses a
qualitative method based on field studies with the data analysis process, namely data
collection, data presentation, and finally decision making. The results of this
research indicate that the financial reports prepared by RA Islam Bakti 100 Ceria
only present financial reports that contain income and expenses that have not been
regularly prepared each month. So it can be concluded that the financial statements
prepared by RA Islam Bakti 100 Ceria are not in accordance with the Interpretation
of Financial Accounting Standards (ISAK) 35. Therefore, the author tries to
rearrange the financial statements of RA Islam Bakti 100 Ceria in 2023 which are in
accordance with the Interpretation of Financial Accounting Standards (ISAK) 35.
The financial statements are Comprehensive Income Statements, Cash Flow Reports,
Changes in Net Assets Reports, Statements of Financial Position, and Notes to
Financial Statements.
Keywords: Foundation, Financial Statements, Interpretation of Financial Accounting
Standards (ISAK)35