Publication Search

Mantras in some traditions and cultures are closely related to the values of spirituality and religiosity. Mantras can be used as a vehicle to pray and desire in the hope that they can be granted by God. Asihan becomes one type of mantra that has the function of getting the affection of the intended person. Asihan has magical powers that are suggestive that make spell pronunciation have charisma and the power to attract the attention of others. This article aims to describe the structure, context of speech, creation process, and function of the asihan. The method used in this article is descriptive-qualitative by placing text analysis as the object of research. In addition, it is also analyzed the context of mantra speech related to the practice that is a condition of obtaining the power of the mantra. The results showed that the structure of the mantra of asihan from the use of language, compounds, and themes with isotopic analysis has a relationship with the form of belief in God. Meanwhile, the context of speech and the process of creation describes the process of pronouncing mantras and practices that must be fulfilled by spell pronunciation, while the function shows the functional usefulness of mantras by spell pronunciation. 

This journal discusses the presentation of financial statements on non-profit entities. Initially, non-profit entities presented financial statements based on PSAK 45 which was later changed to ISAK 35. One of the non-profit entities included in the church, the most important aspect of which was financial accountability. Good accountability is obtained from generally accepted accounting standards.The purpose of this journal is to find out the presentation of financial statements based on the implementation of ISAK 35 which began on January 1, 2020. The object of this paper is the presentation of the financial statements of the HKBP KM 55 Church. The data were collected through a series of interviews and observations. The financial statements that will be produced are statements of financial position, statements of comprehensive income, statements of cash flows and notes to financial statements.Keywords : ISAK 35, Non-Profit Entities,Financial Report