PERANCANGAN PEDOMAN AKUNTANSI DAN PENYUSUNAN LAPORAN KEUANGAN PADA YAYASAN X BERDASARKAN SAK EP DAN ISAK 335

MARSHANDA JASMINE MARATHA AQUERAE, . (2026) PERANCANGAN PEDOMAN AKUNTANSI DAN PENYUSUNAN LAPORAN KEUANGAN PADA YAYASAN X BERDASARKAN SAK EP DAN ISAK 335. Diploma thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Proyek ini bertujuan untuk mengidentifikasi kesesuaian praktik akuntansi yang diterapkan yayasan dengan ketentuan SAK EP dan ISAK 335, serta merancang pedoman akuntansi dan penyusunan laporan keuangan yang sistematis dan aplikatif sebagai acuan bagi yayasan. Proyek dilaksanakan menggunakan metode Research and Development (R&D) dengan model ADDIE, yang meliputi tahap analisis, perancangan, pengembangan, implementasi, dan evaluasi. Tahap analisis dilakukan melalui observasi dan wawancara untuk mengidentifikasi kondisi serta kebutuhan yayasan. Tahap perancangan dan pengembangan menghasilkan bagan akun, siklus akuntansi, format laporan keuangan, serta sistem penyusunan laporan keuangan berbasis Microsoft Excel yang mengacu pada SAK EP dan ISAK 335. Produk kemudian diujicobakan dan dievaluasi oleh ahli materi serta pengguna di yayasan. Hasil proyek berupa Pedoman Akuntansi dan Penyusunan Laporan Keuangan Yayasan X Berdasarkan SAK EP dan ISAK 335, yang dilengkapi dengan sistem berbasis Microsoft Excel dan format Catatan atas Laporan Keuangan. Hasil evaluasi ahli materi dan pengguna menunjukkan bahwa pedoman telah disusun secara sistematis, mudah dipahami, dan sesuai dengan kebutuhan yayasan dalam mendukung penerapan SAK EP dan ISAK 335. Proyek ini memberikan implikasi teoritis berupa kontribusi terhadap penerapan SAK EP dan ISAK 335 dalam praktik akuntansi entitas berorientasi nonlaba, serta implikasi praktis berupa peningkatan kemandirian Yayasan X dalam menyusun dan menyajikan laporan keuangan yang lebih akuntabel, transparan, dan sesuai dengan standar akuntansi yang berlaku. **** This project aims to identify the conformity of the accounting practices implemented by the foundation with SAK EP and ISAK 335, as well as to develop systematic and practical accounting guidelines and financial statement preparation procedures to serve as a reference for the foundation. The project employed the Research and Development (R&D) method using the ADDIE model, which consists of the Analysis, Design, Development, Implementation, and Evaluation stages. The analysis stage was conducted through observations and interviews to identify the foundation's existing conditions and needs. The design and development stages produced a chart of accounts, an accounting cycle, financial statement formats, and a Microsoft Excel-based financial reporting system in accordance with SAK EP and ISAK 335. The developed product was subsequently implemented and evaluated by a subject matter expert and end users within the foundation. The project resulted in the Accounting Guidelines and Financial Statement Preparation for X Foundation Based on SAK EP and ISAK 335, complemented by a Microsoft Excel-based financial reporting system and a Notes to the Financial Statements format. The evaluation results from the subject matter expert and users indicated that the guidelines are systematically organized, easy to understand, and aligned with the foundation's needs in supporting the implementation of SAK EP and ISAK 335. The project provides a theoretical contribution to the implementation of SAK EP and ISAK 335 in the accounting practices of non-profit-oriented entities and offers practical benefits by enhancing the independence of X Foundation in preparing and presenting financial statements that are more accountable, transparent, and compliant with applicable accounting standards.

Item Type:	Thesis (Diploma)
Additional Information:	1). Dr. Muhammad Yusuf, S.E., M.M. ; 2). Ellis Annisa, S.Pd., M.Acc.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Keuangan Pendidikan > Media Pembelajaran
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Marshanda Jasmine Maratha Aquerae .
Date Deposited:	21 Aug 2026 02:36
Last Modified:	21 Aug 2026 02:36
URI:	http://repository.unj.ac.id/id/eprint/72655

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