PELATIHAN ISAK 35 PADA TENAGA ADMINISTRASI SEKOLAH-SEKOLAH DI KOTA CIMAHI DAN SEKITARNYA
DOI:
https://doi.org/10.15575/jak.v6i1.24102Keywords:
Akuntabilitas, Penyusunan laporan keuangan, ISAK 35Abstract
Abstrak
Di era modern ini transparansi dan akuntabilitas merupakan harapan setiap pengguna laporan keuangan, Tuntutan transparansi dan akuntabilitas tidak hanya pada perusahaan saja namun juga bagi suatu badan usaha nonlaba. Di Indonesia masih banyak organisasi nonlaba dan juga yayasan yang belum menerapkan ketentuan pada Standar Akuntansi Keuangan (SAK) yaitu ISAK 35 untuk penyusunan laporan keuangan tahunannya. Tujuan pengabdian masyarakat ini adalah Untuk meningkatkan pemahaman dan pengetahuan pengelola organisasi nonlaba khususnya pengetahuan mengenai implementasi ISAK 35, untuk meningkatkan kualitas laporan keuangan pada organisasi nonlaba. Dalam mengembangkan kerjasama perguruan tinggi dengan masyarakat sekitar, melalui program sosialisasi yang telah dilaksanakan diperoleh hasil bahwa bahwa pemahaman para pengelola sekolah dan pengelola yayasan mengenai ISAK 35 mengalami peningkatan setelah diadakan pelatihan mengenai penyusunan laporan keuangan berdasarkan ISAK 35, namun dari jumlah peserta yang hadir ini masih ada peserta yang kurang paham, hal ini dapat disebabkan karena waktu pelatihan yang singkat dan penggunaan media pelatihan melalui daring (online) dengan berbagai macam kendalanya misalnya jaringan yang tidak stabil.
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Abstract
In this modern era, transparency and accountability are the hopes of every user of financial statements. Transparency and accountability are demanded not only for companies but also for non-profit business entities. In Indonesia, there are still many non-profit organizations and foundations that have not implemented the provisions of SAK, namely ISAK 35, for the preparation of their annual financial reports. The purpose of this community service is to increase the understanding and knowledge of non-profit organization managers, especially knowledge regarding the implementation of ISAK 35, to improve the quality of financial reports in non-profit organizations. In developing higher education collaboration with the surrounding community, through the socialization program that has been implemented, the results show that the understanding of school managers and foundation managers regarding ISAK 35 has increased after training was held on the preparation of financial reports based on ISAK 35, but the number of participants present was still there are participants who do not understand, this can be caused by the short training time and the use of online training media with various kinds of obstacles, for example an unstable
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