Analysis Of The Application Of Non-Profit Accounting Based On Isak Number 35 In The Averroes Community Of Malang City

Abstract

This research study aims to find out whether the financial statements of the Averroes Community in Malang City are appropriate and presented based on ISAK Number 35. This research uses a qualitative descriptive method and uses research analysis including the presentation of financial reports. From the research actions carried out, the researchers obtained several results, namely: in general, the Averroes Community in Malang City has fully implemented general accounting standards for financial reports for the 2020 period. This is proven, based on the absence of differences in the classification of accounts use and the format of presentation of financial statements which is also aligned with the provisions of ISAK Number 35.