IMPLEMENTASI INTERPRETASI STANDAR AKUNTANSI KEUANGAN 35 (ISAK 35) DALAM LAPORAN KEUANGAN SMK DAARUL ULUUM BERBASIS MICROSOFT EXCEL

RIO CHALIDAN, . (2026) IMPLEMENTASI INTERPRETASI STANDAR AKUNTANSI KEUANGAN 35 (ISAK 35) DALAM LAPORAN KEUANGAN SMK DAARUL ULUUM BERBASIS MICROSOFT EXCEL. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Organisasi nonlaba, khususnya yayasan pendidikan, wajib menyusun laporan keuangan yang transparan dan akuntabel sesuai ISAK 35. Namun, SMK Daarul Uluum masih menggunakan pencatatan sederhana berupa kas masuk dan kas keluar. Penelitian ini bertujuan untuk mengidentifikasi sistem pencatatan keuangan SMK Daarul Uluum, menganalisis kesesuaiannya dengan ISAK 35, serta menyusun laporan keuangan berdasarkan ISAK 35 menggunakan Microsoft Excel. Metode yang digunakan adalah kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa pencatatan keuangan sekolah belum menerapkan siklus akuntansi secara lengkap dan belum sesuai dengan ISAK 35. Oleh karena itu, disusun laporan posisi keuangan, laporan penghasilan komprehensif, laporan perubahan aset neto, dan laporan arus kas sebagai upaya meningkatkan transparansi dan akuntabilitas pengelolaan keuangan sekolah.Kata kunci: ISAK 35, organisasi nonlaba, laporan keuangan, yayasan pendidikan, Microsoft Excel. Kata Kunci : ISAK 35, Organisasi Nonlaba, Laporan Keuangan Organisasi Nonlaba, Microsoft Excel. ***** Nonprofit organizations, particularly educational foundations, are required to prepare transparent and accountable financial statements in accordance with ISAK 35. However, SMK Daarul Uluum still applies a simple recording system limited to cash receipts and disbursements. This study aims to identify the financial recording system at SMK Daarul Uluum, analyze its conformity with ISAK 35, and prepare financial statements based on ISAK 35 using Microsoft Excel. This research employs a descriptive qualitative method with data collected through interviews, observations, and documentation. The results show that the school’s financial recording system has not implemented a complete accounting cycle and is not yet in accordance with ISAK 35. Therefore, statements of financial position, comprehensive income, changes in net assets, and cash flows were prepared to improve transparency and accountability in school financial management. Keywords: ISAK 35, non-profit organization, financial statements, educational foundation, Microsoft Excel.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. Etty Gurendrawati, M.Si., Ak. ; 2). Aji Ahmadi Sasmi, S.Ak., M.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Rio Chalidan .
Date Deposited:	11 Feb 2026 03:57
Last Modified:	11 Feb 2026 03:57
URI:	http://repository.unj.ac.id/id/eprint/65036

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