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UNIVERSITAS SAM RATULANGI SEMINAR PROPOSAL

EVALUASI PENERAPAN ISAK NO 35 TERHADAP PENYUSUNAN LAPORAN


KEUANGAN ENTITAS BERORIENTASI NONLABA PADA PUSAT
PENGEMBANGAN ANAK (PPA) HERMON TOLOMBUKAN

RIBKA Y.S OWU


NIM : 20061104017

JURUSAN AKUNTANSI
FAKULTAS EKONOMI DAN BISNIS
2024

DOSEN PEMBIMBING 1 DOSEN PEMBIMBING 2


Dr. Jantje J. Tinangon,SE.,MM.,Ak Anneke Wangkar,SE.,MM.,Ak.,CA
UNIVERSITAS SAM RATULANGI

Pada tahun 2020 IFRS Menerbitkan pedoman Laporan


Keuangan Entitas Nonlaba dalam ISAK No 35.Salah
satu entitas nonlaba adalah yayasan. Yayasan PPA
Hermon merealisasikan pedoman penyusunan Laporan
Keuangan berdasarkan ISAK No 35 Pada tahun 2022.
latar Belakang Dalam Penyusunan Laporan Keuangan Entitas Nonlaba
harus menyajikan semua data transaksi keuangan yang
di atur guna memberikan transparansi pertanggung
jawaban kepada pihak-pihak yang bersangkutan.
Namun, Berdasarkan penelitian-penelitian sebelumnya
Tidak sedikit entitas nonlaba dalam penyusunan
laporan keuangannya belum sesuai dengan ISAK No
35.

SEMINAR PROPOSAL
UNIVERSITAS SAM RATULANGI

Rumusan Masalah Tujuan Penelitian

1. Apakah Penyajian Laporan 1. Untuk Mengetahui apakah penyajian


Keuangan Pusat Penembangan Anak Laporan Keuangan yang dilakukan Pusat
Hermon Tolombukan Sudah sesuai Pengembangan Anak Hermon
dengan ISAK No 35 ? Tolombukan sudah sesuai dengan ISAK
2. Apa saja Hambatan dalam penerapan No 35
ISAK No 35 Pada Penyusunan 2. Untuk Mengetahui Hambatan yang
Laporan Keuangan ? dialami Yayasan dalam Penerapan ISAK
No 35

SEMINAR PROPOSAL
UNIVERSITAS SAM RATULANGI

Manfaat Teoritis / Manfaat Praktis

Bagi Peneliti
Meningkatkan wawasan pengetahuan dan
Memperluas Ilmu menguatkan teori yang diperoleh dengan
Pengetahuan serta membandingkannya pada praktik dilapangan
wawasan tentang
Bagi Entitas Bagi Pihak Lain
penerapan ISAK No 35
Pada Entitas Nonlaba Memberikan masukan bagi Memberikan Referensi
yayasan dalam penyusunan untuk peneltian serupa
laporan keuangan yang sesuai pada masa medatang
dengan ketentuan yang berlaku
umum

SEMINAR PROPOSAL
UNIVERSITAS SAM RATULANGI

Sistematika Penulisan
Mengacu pada aturan yang berlaku.

SEMINAR PROPOSAL
UNIVERSITAS SAM RATULANGI

Landasan Teori
LAPORAN KEUANGAN
Menurut Ikatan Akuntansi Indonesia dalam SAK ETAP (2019:14)
Laporan Keuangan (Financial Statement) adalah laporan yang
menggambarkan Posisi Keuangan,Kinerja Keuangan dan arus kas
entitas.

LAPORAN KEUANGAN BERDASARKAN ISAK 35


Ada 5 Laporan Keuangan Berdasarkan InterpretasI Standar Akuntansi
Keuangan (ISAK) 35,Yaitu :
1. Laporan Posisi Keuangan
 Aset
 Liabilitas
 Aset Neto
SEMINAR PROPOSAL
UNIVERSITAS SAM RATULANGI

2. Laporan Penghasilan Komprehensif


3. Laporan Perubahan Aset Neto
 Aset Neto tanpa Pembatasan
 Aset Neto dengan Pembatasan

Landasan Teori 4. Laporan Arus Kas


 Aktivitas Operasi
 Aktivitas Investasi
 Aktivitas Pendanaan
5. Catatan Atas Laporan Keuangan

SEMINAR PROPOSAL
UNIVERSITAS SAM RATULANGI

Kajian Empiris

10 JURNAL 5 JURNAL
NASIONAL INTERNASIONAL

SEMINAR PROPOSAL
UNIVERSITAS SAM RATULANGI

Metode Penelitian
Pendekatan Penelelitian Fokus dan Lokus

Mengevaluasi Penyusunan Laporan Keuangan


Deskriptif Kualitatif Yayasan Berdasarkan ISAK No 35 .
Lokus di Pusat Pegembangan Anak Hermon
Tolombukan

Pemilihan Sumber Data


Subjek Penelitian

Kepala Yayasan,Bendahara dan


Data Primer dan Sekunder
Supervisor

SEMINAR PROPOSAL
UNIVERSITAS SAM RATULANGI

Metode Penelitian

Teknik Instrumen Metode Alat Analisis


Pengumpulan data Penelitian Analisis Data Data

Wawancara Peneliti sebagai Instrumen Handphone,Alat


Observasi Utama dan Wawancara Mejadi Pengumpulan Data Tulis dan Catatan
Dokumentasi Instrumen Kedua Penyajian Data Lapangan
Memberikan Saran atas
data yang didapat

SEMINAR PROPOSAL
TERIMA KASIH
The brutal wars and other
problems of this era
Do you know what helps you make your point crystal clear? Lists
like this one:

● They’re simple
● You can organize your ideas clearly
● You’ll never forget to buy milk!

And the most important thing: the audience won’t miss the point
of your presentation
The period of human history

Early modern period


Mercury is the closest planet to the Sun and
the smallest one in the Solar System—it’s
only a bit larger than the Moon

Late modern period


Venus has a beautiful name and is the second
planet from the Sun. It’s hot and has a
poisonous atmosphere
Contemporary history

History Memory Present


Mercury is the closest planet Venus has a beautiful name Despite being red, Mars is
to the Sun and the smallest and is the second planet from actually a cold place. It’s full
one of them all the Sun of iron oxide dust
The Modern Age

Science Politics
Jupiter is the biggest Saturn is a gas giant and
planet of them all has several rings

Warfare Technology
Venus has extremely high Mars is actually a very
temperatures cold place
Discovery and globalization

Colonization Politics Economics


Mars is actually a very Neptune is the farthest Saturn is a gas giant with
cold place planet from the Sun several rings

Society Culture Environment


Venus has extremely high Mercury is the closest Jupiter is the biggest
temperatures planet to the Sun planet of them all
02 Industrialization
You can enter a subtitle here if you need it
Awesome
words
“This is a quote, words full of wisdom that
someone important said and that can
inspire anyone who reads them”
—Someone Famous
A picture is worth a thousand words
98,300,000
Big numbers catch your audience’s attention
9h 55m 23s
Jupiter's rotation period

333,000
The Sun’s mass compared to Earth’s

386,000 km
Distance between Earth and the Moon
Modernist art
Politics Science Culture
Mercury is the closest planet Despite being red, Mars is Venus has a beautiful name
to the Sun and the smallest of actually a cold place. It’s full and is the second planet from
them all of iron oxide dust the Sun

25% 60% 15%


Computer mockup

You can replace the image on the screen with your own
work. Just right-click on it and select “Replace image”
Age of exploration
You can enter a subtitle here if you need it

03
Modern age map
Venus
Venus is the second planet
from the Sun

Mercury
Mercury is the closest
planet to the Sun

Mars
Despite being red, Mars is
a very cold place
Late modern period
Time Description
Industrial Revolution 1830s or 1840s Venus is very hot

Napoleonic era 1799 to 1815 Mercury is very small

19th century 1789 to 1914 Mars is a cold planet

20th century 1982 - 1986 Jupiter is very big

Interwar period 1939 Saturn is a gas giant


Modern age graph
Mars
50% Despite being red,
Mars is very cold

Jupiter
20% Jupiter is the
biggest planet

Venus
30% Venus has very high Follow the link in the graph to modify its data and then paste the
new one here. For more info, click here
temperatures
Terminology
Fall of Constantinople
Despite being red, Mars is actually a cold place. It’s full of iron
oxide dust, which gives the planet its reddish cast

Reconquista
Earth is the third planet from the Sun and the only one that
harbors life in the Solar System. All humans live on this planet

Protestant reformation
Jupiter is a gas giant and the biggest planet in the Solar System.
It’s the fourth-brightest object in the night sky
Age of discoveries
Venus is the second planet from
01 Venus the Sun

Mercury is the closest planet to


02 Mercury the Sun
Pluto
Despite being red, Mars is a
03 Mars very cold place

Earth is the planet on which we


04 Earth all live
Modern age characteristics
Areas Characteristics
Earth is the third planet from the Sun and the
Politics only one that harbors life in the Solar System

Jupiter is a gas giant and the biggest planet in


Industry the Solar System

Saturn is a gas giant and has several rings. It’s


Society composed mostly of hydrogen and helium

Neptune is the fourth-largest planet in the Solar


Economics System
The Great Depression

Earth Mars Venus


Earth is the third planet Despite being red, Mars Venus is the second
from the Sun is very cold planet from the Sun

Mercury Jupiter
Mercury is the closest Jupiter doesn’t have a
planet to the Sun solid surface
Our team

Sofia Hill Timmy Jimmy


You can speak a bit about this You can speak a bit about this
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