ANALISIS PENERAPAN INTERPRETASI STANDAR AKUNTANSI KEUANGAN (ISAK) NO.35 PADA GEREJA PANTEKOSTA DI INDONESIA (GPdI) XYZ DI KABUPATEN JEMBER

  • Nicholas Indrawan Institut Teknologi dan Sains Mandala
  • Diana Dwi Astuti Institut Teknologi dan Sains Mandala
  • Nurshadrina Kartika Sari Institut Teknologi dan Sains Mandala
DOI: https://doi.org/10.31967/jakuma.v4i1.959
Keywords: Church, ISAK No. 35, Financial Statement.

Abstract

The purpose of this study is to analyze the application of ISAK No.35 to the financial reports of the Pentecostal Chruch in Indonesia (GPdI) XYZ in Jember Regency. The object of this research is the Pentecostal Chruch in Indonesia (GPdI) XYZ in Church, ISAK No.35, Recording Jember Regency. The sampling technique used snowball and Presentation of Financial sampling which included 4 informants. The analytical method used in this study was descriptive qualitative analysis technique. The results showed that the XYZ Pentecostal Church in Indonesia (GPdI) in Jember Regency had not implemented ISAK No.35. Recording is still simple by recording church cash income and expenses. The author hopes that this research will be used to help churches compile financial information results by applying ISAK No.35.

Published
2023-11-15
How to Cite
Indrawan, N., Dwi Astuti, D., & Kartika Sari, N. (2023). ANALISIS PENERAPAN INTERPRETASI STANDAR AKUNTANSI KEUANGAN (ISAK) NO.35 PADA GEREJA PANTEKOSTA DI INDONESIA (GPdI) XYZ DI KABUPATEN JEMBER . JAKUMA : Jurnal Akuntansi Dan Manajemen Keuangan, 4(2), 1-7. https://doi.org/10.31967/jakuma.v4i1.959
Issue
Vol 4 No 2 (2023)
Section
Articles