Evaluasi Penyajian Laporan Keuangan Pada Yayasan (Entitas Nirlaba) Berbasis Isak 35 Secara Komprehensif (Studi Kasus Pada Sekolah Tinggi Teologi Tawangmangu)

Abstract

ABSTRACT

Financial statements are financial accounting arrangements with the aim of calculating and reporting financial information for stakeholders in a particular entity, one of which is a foundation, so that financial reports have an important role as the main media for entities to be able to communicate their financial information and use it for decision making. . Given the importance of making economic decisions through financial reports, STTT, which is under the auspices of the Bukit Pengharapan Bangsa Institute foundation, has not presented its financial statements and recorded financial reports according to accounting standards according to ISAK 35.