Sosialisasi ISAK 35 dalam Organisasi Non Laba di Panti Asuhan Penuh Pengharapan

Abstract

There are many orphanages in North Sumatra, but none of them have developed because the donors who are moved to donate are not permanent or consistent. The reason is because donors do not trust the governance of the orphanage. This is because the orphanage has not created proper and adequate financial reports. The aim of the socialization is to improve the ability of orphanages as care facilities in terms of being accountable for donations given by donors, namely by making financial reports that meet ISAK 35 standards. The object of research in this socialization is the Penuh Pengharapan Orphanage which is located on Jalan Pembangunan Number 86 Beringin, Medan District Selayang, Medan City, North Sumatra Province. The research method applied included interviews with orphanage caretakers regarding financial bookkeeping in the orphanage and how accountability for donations from donors is, then we explained to the orphanage managers how the bookkeeping and processing was in accordance with applicable standards (ISAK 35). This communication and visit was carried out on December 8 2023 with resource persons, namely the caregiver and wife of the owner of the orphanage as well as media in the form of a cellphone as a recording device, ISAK 35 handout, paper and pen. The results of the research obtained are that the management of the orphanage does not yet know how to report in accordance with standards and is enthusiastic about knowing and making accountability according to ISAK 35 standards, so that in the long term in the future this orphanage is able to grow and become even better like the social sector other.