Implementasi ISAK No. 35 Atas Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba (Studi Kasus pada GMIM Bethesda Tatelu)

Authors

  • Gracia Joylisti Turangan Politeknik Negeri Manado
  • Ivonne Helena Putong Politeknik Negeri Manado
  • Joseph Nugraha Tangon Politeknik Negeri Manado

DOI:

https://doi.org/10.31316/jk.v6i2.3563

Abstract

Abstrak

Gereja Masehi Injili di Minahasa (GMIM) merupakan salah satu entitas berorientasi nonlaba. GMIM adalah bagian dari denominasi gereja yang beragama Kristen Protestan dan anggota Persatuan Gereja Indonesia (PGI). GMIM di dalamnya terdapat Badan Pekerja Majelis Jemaat (BPMJ) yang menyusun rencana-rencana dan realisasi kegiatan gereja termasuk kegiatan akuntansi yang menyajikan laporan keuangan gereja. Penelitian ini bertujuan untuk mengimplementasikan Interpretasi Standar Akuntansi Keuangan (ISAK) No. 35 atas Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba pada GMIM Bethesda Tatelu. Metode penelitian yang digunakan adalah kualitatif deskriptif. Hasil penelitian menunjukkan bahwa penyajian laporan keuangan di Jemaat GMIM Bethesda Tatelu disusun berdasarkan buku Pedoman Pelayanan Pengawasan dan Pengelolaan Perbendaharaan GMIM berupa pendapatan, belanja dan realisasi anggaran. Hal ini berarti, penyajian laporan keuangan Jemaat GMIM Bethesda Tatelu belum mengimplementasikan  ISAK No. 35 tentang penyajian laporan keuangan entitas berorientasi nonlaba.

Kata Kunci: ISAK 35, Entitas Nonlaba, Gereja

 

Abstract 

The Evangelical Christian Church in Minahasa (GMIM) is a non-profit oriented entity. GMIM is part of a Protestant Christian church denomination and a member of the Indonesian Church Association (PGI). GMIM includes the Congregational Council Working Body (BPMJ) which prepares plans and realization of church activities, including accounting activities that present church financial reports. This study aims to implement the Interpretation of Financial Accounting Standards (ISAK) No. 35 on the Presentation of Financial Statements of Non-profit Oriented Entities at GMIM Bethesda Tatelu. The research method used is descriptive qualitative. The results showed that the presentation of financial statements in the Bethesda Tatelu GMIM Congregation was prepared based on the GMIM Treasury Supervision and Management Service Manual in the form of income, expenditure and budget realization. This means that the presentation of the financial statements of the Bethesda Tatelu GMIM Congregation has not implemented ISAK No. 35 concerning the presentation of financial statements of non-profit oriented entities.

Keywords: ISAK 35, Non-profit Entity, Church

References

DAFTAR PUSTAKA

Abidin, J., & Rahma, A. (2020). Sosialisasi Penerapan Isak 35 Dalam Penyajian Laporan Keuangan Kepada Pengurus Masjid Alaulia, Pekalongan. Jurnal Industri Kreatif Dan Kewirausahaan, 3(2).

Badan Pengawas Perbendaharaan Sinode (BPPS) GMIM, (2018). Pedoman Pelayanan Pengawasan dan Tata Kelola Perbendaharaan GMIM. Tomohon : Badan Pengawas Perbendaharaan Sinode (BPPS) GMIM.

Dewan Standar Akuntansi Keuangan Ikatan Akuntansi Indonesia (DSAK IAI), (2022). Standar Akuntansi Keuangan-Bagian A, ISAK No. 35. Cetakkan Pertama, Jakarta : Penerbit Ikatan Akuntansi Indonesia.

Dewan Standar Akuntansi Keuangan Ikatan Akuntansi Indonesia (DSAK IAI), (2022). Standar Akuntansi Keuangan-Bagian B, ISAK No. 35. Cetakkan Pertama, Jakarta : Penerbit Ikatan Akuntansi Indonesia.

Dewan Standar Akuntansi Keuangan Ikatan Akuntansi Indonesia (DSAK IAI), (2022). Standar Akuntansi Keuangan-Bagian A, PSAK No. 1. Cetakkan Pertama, Jakarta : Penerbit Ikatan Akuntansi Indonesia.

Gustani, (2021). Pencabutan PSAK 45. Diakses pada tanggal 12 Juni 2022 dari https://www.gustani.id/2021/02/pencabutan-psak-45-dan-penerapan-isak.html

Ramdhan, (2021). Metode Penelitian. Cetakkan Pertama, Surabaya : Penerbit Cipta Media Nusantara.

Sugiyono, (2013). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Cetakkan ke-19, Bandung : Penerbit Alfabeta.

Sriwardhani, A. (2021). Evaluasi Penerapan Psak No. 45 Dan Pengendalian Internal Gereja Di Wilayah Surabaya, Sidoarjo Dan Gresik. Jurnal Bisnis Terapan, 5(1), 1-22.

Wardayati, S. M., & Sayekti, Y. (2021). Adaptasi Laporan Keuangan Pada Entitas Nonlaba Berdasarkan Isak 35 (Studi Kasus pada Universitas Ibrahimy Sukorejo Situbondo). Jurnal Akuntansi Dan Pajak, 21(2).

Downloads

Published

2022-08-03

Issue

Vol. 6 No. 2 (2022): Desember 2022

Section

Articles

License

Copyright (c) 2022 Gracia Joylisti Turangan, Ivonne Helena Putong, Joseph Nugraha Tangon

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms:

  1. The journal allow the authors to hold the copyright without restrictions and allow the authors to retain publishing rights without restrictions.
  2. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  3. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  4. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).

Lisensi Creative Commons

This work is licensed under a Lisensi Creative Commons Atribusi-BerbagiSerupa 4.0 Internasional.