PREPARATION OF FINANCIAL STATEMENTS FOR FOUNDATIONS BASED ON ISAK 335: A CASE STUDY OF AL QAROMAH BERKAT ILAHI FOUNDATION
Keywords:
ISAK 335, non-profit accounting, financial report, foundation, transparencyAbstract
This study aims to implement the financial statement preparation of a non-profit organization, Yayasan Al Qaromah Berkat Ilahi, in accordance with ISAK 335. The foundation previously only recorded cash inflows and outflows without compiling structured financial reports. Using a qualitative descriptive approach, data were collected through interviews, documentation, and observation. The results of this study indicate that the financial statements prepared based on ISAK 335 include a Statement of Financial Position, Statement of Activities, Statement of Cash Flows, Statement of Changes in Net Assets, and Notes to Financial Statements. The surplus in 2024 reached Rp204.359.950, indicating a strong financial performance and increased trust among stakeholders. This research encourages foundations to adopt ISAK 335 for transparency and accountability.
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References
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