Research Article
Implementation of ISAK 35 as A Manifestation of Amanah in Non-Profit Organizations to Support SDGs
@INPROCEEDINGS{10.4108/eai.18-12-2023.2349527, author={Mila Indriastuti}, title={Implementation of ISAK 35 as A Manifestation of Amanah in Non-Profit Organizations to Support SDGs}, proceedings={Proceedings of the 1st UHAMKA International Conference on Economics and Business, UHICEB 2023, 18-19 December 2023, Jakarta, Indonesia}, publisher={EAI}, proceedings_a={UHICEB}, year={2024}, month={11}, keywords={isak 35 sdg’s npo financial statement trustworthy}, doi={10.4108/eai.18-12-2023.2349527} }- Mila Indriastuti
Year: 2024
Implementation of ISAK 35 as A Manifestation of Amanah in Non-Profit Organizations to Support SDGs
UHICEB
EAI
DOI: 10.4108/eai.18-12-2023.2349527
Abstract
The objective of this research is to both examine and explore the process of preparing the financial report of the Rumah Qur'an NI using ISAK 35 standards and uncovering the role of accountability of non-profit organizations to support SDG programs. A qualitative narrative approach was used in this research through in-depth interviews. The management of Rumah Qur'an NI has prepared detailed financial reports, but the financial reporting does not fully follow ISAK 35 in terms of report format and account names. In addition, the nature of trust is reflected in the process of preparing financial reports which is carried out transparently, professionally, in detail, and systematically. Furthermore, accountability has an impact on maximum funding for NPOs. By getting adequate financing, NPOs can carry out activities that are more useful and have a wider effect on SDG. Research that explores the application of ISAK 35 to non-profit organizations in the field of non-formal education and its contribution to achieving SDGs in the field of education is still very limited. While the objects that have been carried out in a lot of research are places of worship.
