NICOLAS, . (2026) PERANCANGAN LAPORAN KEUANGAN BERDASARKAN INTERPRETASI STANDAR AKUNTANSI KEUANGAN 335 STUDI KASUS YAYASAN XYZ MENGGUNAKAN MS.EXCEL. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Penelitian ini bertujuan untuk merancang laporan keuangan berdasarkan Interpretasi 335 Standar Akuntansi Keuangan di Yayasan XYZ. Penelitian ini menggunakan metodologi Penelitian dan Pengembangan (R&D) dengan model ADDIE, dengan fokus pada fase pengembangan. Data dikumpulkan melalui wawancara dengan bendahara dan sekretaris yayasan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif kualitatif. Hasil observasi menemukan Yayasan XYZ belum menerapkan atau menyusun laporan keuangan sesuai dengan standar tersebut. Hasil penelitian ini menghasilkan templat pelaporan keuangan sesuai dengan Interpretasi 335 Standar Akuntansi Keuangan, yang terdiri dari Laporan Posisi Keuangan, Laporan Laba Rugi Komprehensif, Laporan Perubahan Aset Bersih, Laporan Arus Kas, dan Catatan atas Laporan Keuangan.Kata Kunci: ADDIE Model,ISAK 335,Laporan Keuangan,Microsoft Excel, Organisasi Nonlaba.*****This study aims to design financial statements based on Interpretation 335 of the Financial Accounting Standards at the XYZ Foundation. This study employs a Research and Development (R&D) methodology using the ADDIE model, with a focus on the development phase. Data were collected through interviews with the foundation’s treasurer and secretary. The data analysis technique used in this study is qualitative descriptive analysis. Observations revealed that the XYZ Foundation has not yet implemented or prepared financial statements in accordance with these standards. The results of this study produced a financial reporting template in accordance with Interpretation 335 of the Financial Accounting Standards, consisting of a Statement of Financial Position, a Statement of Comprehensive Income, a Statement of Changes in Net Assets, a Cash Flow Statement, and Notes to the Financial Statements.
| Item Type: | Thesis (Sarjana) |
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| Additional Information: | 1). Etty Gurendrawati, M.Si,Ak 2). Dr. Ayatulloh Michael Musyaffi, SE.,Ak.,M.Ak. |
| Subjects: | Ilmu Sosial > Perdagangan, e-commerce > Akuntansi |
| Divisions: | FE > D IV Akuntansi Sektor Publik |
| Depositing User: | Nicolas . |
| Date Deposited: | 14 Jul 2026 08:41 |
| Last Modified: | 14 Jul 2026 08:41 |
| URI: | http://repository.unj.ac.id/id/eprint/66603 |
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