Penyusunan Laporan Keuangan Sekolah Taman Kanak-Kanak Berdasarkan Pendekatan Isak 35 (original) (raw)

COMSEP: Jurnal Pengabdian Kepada Masyarakat, 2022

Abstract

The purpose of this service activity is to provide understanding to schools in terms of implementing the preparation of financial statements for Kindergarten (TK) Dewi Sartika Group 1, Kampar District, which refers to ISAK 35 regarding financial reporting of non-profit entities. This activity is carried out to help solve problems faced by managers of non-profit-based educational organizations due to their lack of understanding of accounting for financial reporting in accordance with ISAK 35. Service activities in educational organizations are carried out in several stages, starting with observations and preliminary interviews on objects activity. Then the implementation of the activity, namely by explaining the material about the basics of accounting and ISAK 35. Based on the results of this service activity, it was found that the service participants, namely nine kindergartens who were members of the Dewi Sartika Gugus 1, Kampar sub-district, began to understand and realize the i...

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