PENERAPAN LAPORAN KEUANGAN UNTUK ORGANISASI NIR LABA SESUAI DENGAN ISAK 35 PADA YAYASAN PA ROUDLOTUSY SYIFA”™ KOTA SEMARANG

Abstract

The main objective of this program is the preparation of financial reports in accordance with ISAK 35 at PA Roudlotusy Syifa' Semarang City. In the proposed community service activities for this year (2023), it has been mutually agreed that problems should be prioritized in the following aspects: (1) How to record transactions for the receipt and expenditure of funds from the PA Roudlotusy Syifa' Foundation in accordance with ISAK 35. (2) How to present financial reports The PA Roudlotusy Syifa Foundation is based on ISAK 35. The methods used are as follows: (1) Program outreach and collaboration. (2) Training in Preparing Foundation Financial Reports based on ISAK 35 standards. (3) Assistance in preparing ISAK 35 financial reports. ISAK 35 Non-Profit Entity financial reports consist of: Balance Sheet (financial position report), activity report, cash flow report, and notes to the report After participating in the assistance of the Polines Community Service Team, the PA Roudlotusy Syifa' Organization was able to achieve the following targets: The ISAK 35 Financial Report can be presented which consists of: Balance Sheet (financial position report), activity report, cash flow report, and financial report notes . The outputs that will result from this assistance in community service activities are: Available ISAK 35 Financial Reports: Balance Sheet (financial position report), activity report, cash flow report.