IMPLEMENTATION OF ISAK NO. 35 ON THE FINANCIAL REPORT OF GMIM PETRA KINILOW CHURCH
Keywords:
ISAK No. 35, Laporan Keuangan, Gereja, NonlabaAbstract
This study examines the process of financial report preparation based on ISAK No. 35 at GMIM Petra Kinilow Church. This research employs a descriptive qualitative method, utilizing data collection techniques such as documentation, participatory observation and interviews. Data analysis is conducted through the stages of data reduction, data presentation, and conclusion drawing. The study’s findings reveal that the current financial reporting at GMIM Petra Kinilow Church is still based on simple transaction recording, consisting of income, expenses, and ending balances. Consequently, this study provides recommendations and support for preparing financial reports in accordance with ISAK No. 35, including the statement of financial positions, statement of comprehensive income, statement of changes in net assets, statement of cash flows, and notes to the financial statements.
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