ANALYSIS ACCOUNTING SYSTEMS OF RELIGIOUS INSTITUTIONS AT THE CHURCH

Abstract

ABSTRACT

This research discusses the implementation of accounting for non-profit organization church entities based on ISAK 35. The aim of this research is to analyze how the accounting activities in religious institutions as non-profit organizations and how the financial reports in churches are in accordance with ISAK 35. The research method used is a descriptive qualitative method, namely by conducting direct observations, interviews and supported by literature study. This research was conducted at churches in Klaten. The research results obtained from Klaten churches were that existing accounting activities were running well, but in terms of financial reporting they were not in accordance with ISAK 35.

It is recommended that churches need accounting as a tool for financial management, planning and supervision guided by ISAK 35 concerning Financial Reporting Standards for Non-Profit Organizations so that the financial reports produced by churches can be trusted and transparent in their reporting.

Keywords: Accounting System, Religious Institutions, Church