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Social and economic welfare reflects the quality of life in a region and is influenced by local social, economic, and environmental factors. East Java, as the second most populous province in Indonesia, faces challenges in improving the welfare of its residents, particularly due to varying regional characteristics such as employment, education, and population demographics. To understand the patterns of interrelationships among factors affecting welfare, this study conducted a klaster analysis to group regions based on similar characteristics. The klaster analysis employed both hierarchical (complete linkage) and non-hierarchical (K-means) approaches to determine the optimal number of klasters. The results revealed that the level of diversity across regions in East Java tends to be homogeneous in social and economic aspects, with average values exceeding standard deviations. Assumption tests for the klaster analysis confirmed that the data met the assumptions of multivariate normal distribution and dependency.Through hierarchical (complete linkage) and non-hierarchical (K-means) klaster analysis, two main klasters were formed, dividing districts/cities in East Java based on welfare characteristics. Using the complete linkage method, 27 regions were grouped into klaster 1, and 11 regions into klaster 2, while K-means grouped 26 regions into klaster 1 and 12 regions into klaster 2. Out of the six variables used, one variable was found to be insignificant in influencing the klastering results. Based on the mapping results, the grouping aligns with similar criteria, where urban areas predominantly fall into one klaster, and the other klaster is dominated by rural areas.

BeAbdurrohim Gresik Orphanage Dusun Bunut, Randegansari, Kec. Driyorejo, Gresik Regency, East Java. The orphanage is a non-profit organization, where the orphanage management has full responsibility in matters of trust. which has been given in terms of running the operations of the orphanage. As a form of public sector non-profit organization, one of the sources of funding for orphanages is in the form of donations from regular donors or incidental donors. This research aims to identify the implementation of the Financial Reports of the BeAdburrahim orphanage when viewed from ISAK 35 regarding non-profit organizations. The research was carried out using primary data, namely interviews and field observations, as well as secondary data in the form of financial reports at orphanages. The type of research that will be used is using a descriptive qualitative method by describing the state of the research object and then comparing it with existing standards.