Natasya, Silvani (2021) REKONSTRUKSI LAPORAN KEUANGAN ENTITAS NONLABA PADA IKATAN AHLI UROLOGI INDONESIA BERDASARKAN ISAK 35. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
Tujuan dari penelitian ini adalah menysusun dan menyajikan laporan keuangan Ikatan Ahli Urologi Indonesia tahun 2020 berdasarakan ISAK 35. Penelitian ini menggunakan metode kualitatif deskriptif dan menggunakan objek sebagai studi kasus penelitian. Data penelitian dikumpulkan melalui observasi, dokumentasi serta wawancara pada pemberi informasi yakni sekretaris Ikatan Ahli Urologi Indonesia. Hasil penelitian menunjukkan bahwa Ikatan Ahli urologi Indonesia hanya menyusun laporan tahunan yang berisi rekapan pemasukan dan pengeluaran saja. Oleh karena itu, peneliti menyusun ulang laporan keuangan Ikatan Ahli Urologi Indonesia tahun 2020 berdasarkan ISAK 35, yang berisi laporan posisi keuangan, laporan penghasilan komprehensif, laporan perubahan aset neto, laporan arus kas, dan catatan atas laporan keuangan. The purpose of this study is to compile and present the financial statements of the Indonesian Urologists Association in 2020 based on ISAK 35. This study uses a descriptive qualitative method and uses the object as a research case study. The research data were collected through observation, documentation and interviews with the information provider, namely the secretary of the Indonesian Urological Association. The results showed that the Indonesian Urological Association only compiles an annual report containing a summary of income and expenses. Therefore, the researcher recompiled the financial statements of the Indonesian Urological Association in 2020 based on ISAK 35, which contains a statement of financial position, a statement of comprehensive income, a statement of changes in net assets, a statement of cash flows, and notes to the financial statements.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Entitas Nonlaba, ISAK 35, Laporan Keuangan Entitas Nonlaba. | ||||||||
| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mrs Natasya Silvani | ||||||||
| Date Deposited: | 17 Dec 2021 07:06 | ||||||||
| Last Modified: | 17 Dec 2021 07:07 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/6299 |
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