IMPLEMENTATION OF ISAK 35 IN THE PREPARATION OF FINANCIAL STATEMENTS AT DARUSSALAM ISLAMIC BOARDING SCHOOL JOMBANG

Main Article Content

Wahyu Hadi Purwanto Ahmad Djalaludin

Abstract

A non-profit organization mainly focuses on service without the intention of getting maximum profit. Islamic boarding school foundations are organizations engaged in education, so educational foundations are a part of non-profit entities. As a non-profit entity, the foundation must have clarity on acquiring resources and financial management to increase accountability to donors and several parties. This study aims to find out how to present and compile financial statements at Darussalam Islamic Boarding School Jombang with the concept of ISAK 35. The types of data used are primary data and secondary data. Data collection techniques are using interviews and documentation, which is directly researched at the research location, and looking for data that suits the needs of this study, both primary and secondary data. The result of this study is the form of financial statements at the Darussalam Islamic Boarding School Jombang in 2022, which has adjusted to the ISAK 35 concept, consisting of a Comprehensive Income Statement, Cash Flow Statement, Net Asset Change Report, Financial Position Statement, and Notes to Financial Statements. The presentation of Financial Statements based on ISAK 35 serves to make it easier for interested parties to read how the financial statements are to complete the elements of financial statements and make it easier to find out the surplus (deficit) of Islamic boarding school assets in every year, and it also essential to decide in the following years.

Article Details

How to Cite
PURWANTO, Wahyu Hadi; DJALALUDIN, Ahmad. IMPLEMENTATION OF ISAK 35 IN THE PREPARATION OF FINANCIAL STATEMENTS AT DARUSSALAM ISLAMIC BOARDING SCHOOL JOMBANG. Proceedings of the International Conference of Islamic Economics and Business (ICONIES), [S.l.], v. 9, n. 1, p. 305-318, aug. 2023. ISSN 2541-3333. Available at: <http://conferences.uin-malang.ac.id/index.php/iconies/article/view/2274>. Date accessed: 05 mar. 2024.
Section
Articles

References

Asnawi, N., Fanani, M. A., & Setyaningsih, N. D. (2022). Participation of Muslim consumers in boycotts of global companies’ products: Social dilemma perspectives. Res Militaris, 12(2), 2807–2821. https://doi.org/10.2478/bjlp-2023-0000026

Diviana, S. (2020). PENYAJIAN LAPORAN KEUANGAN ENTITAS BERORIENTASI NONLABA BERDASARKAN ISAK 35 PADA MASJID BAITUL HAADI. 15(2).
Faridah, M. (2021). Analisis Pengelolaan Keuangan Yayasan Al-Fatimah Surabaya Dalam Perspektif ISAK 35. Skripsi.

Hasan, I., Farida, L., & Kholilah, K. (2021). The role of Islamic Corporate Social Responsibility in building corporate image to increase customer loyalty. Jurnal Ekonomi Modernisasi, 17(2), 83–94. https://doi.org/10.21067/jem.v17i2.5334

Ikatan Akuntansi Indonesia. (2014). Pernyataan Standar Akuntansi Keuangan Pelaporan Keuangan Entitas Nirlaba.

Ridwan, M., Pimada, L. M., & Asnawi, N. (2019). Zakat distribution and macroeconomic performance: Empirical evidence of Indonesia. International Journal of Supply Chain Management, 8(3), 952–957.

Safitri, A., Liya, A., & Dewi, S. (2022). Penyusunan Laporan Keuangan Berdasarkan Isak 35 Pada Tpq Al-Barokah Pekalongan. JAKA (Jurnal Akuntansi, Keuangan, Dan Auditing), 2(2), 37–50. https://doi.org/10.56696/jaka.v2i2.5415

Suprayitno, E., & Hardiani, R. M. (2021). A spatial analysis of non-performance financing determinants in Islamic banks in Indonesia. Jurnal Ekonomi & Keuangan Islam, 7(2), 189–205. https://doi.org/10.20885/jeki.vol7.iss2.art7