📅 24 August 2023
DOI: 10.58192/ebismen.v2i3.1263
Implementasi Interpetasi Standar Akuntansi Keuangan (ISAK 35) Pada Sektor Pendidikan (Studi Kasus Pada Unit Pelaksana Teknis Sekolah Menengah Pertama Negeri 32 Gresik)
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Universitas Maritim AMNI
📄 Abstract
This study aims to apply the concepts of ISAK 35 to the field of education. This study aims to determine the implementation of school financial management from the prespective of ISAK 35. This study also uses descriptively presented qualitative data types, uses primary and secondary data sourses, and uses data collection techniques in the form of interview and concluded that SMPN 32 Gresik’s management and financial records remained rudimentary, limited to recording school financial income and expenditure, and did not comply with ISAK 35 financila reporting.
🔖 Keywords
#ISAK 35; Presentation Of Finansial Statements Of Nonprofit Oriented Entities; Financials Statements Of Public Junior High Schools.
ℹ️ Informasi Publikasi
Tanggal Publikasi
24 August 2023
Volume / Nomor / Tahun
Volume 2, Nomor 3, Tahun 2023
📝 HOW TO CITE
Alvin Prasetya Adji; Maulidah Narastri, "Implementasi Interpetasi Standar Akuntansi Keuangan (ISAK 35) Pada Sektor Pendidikan (Studi Kasus Pada Unit Pelaksana Teknis Sekolah Menengah Pertama Negeri 32 Gresik)," Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN), vol. 2, no. 3, Aug. 2023.
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