PENERAPAN ISAK 35 DALAM PENGUATAN AKUNTABILITAS ORGANISASI NIRLABA BERBASIS REGULASI AKUNTANSI
Abstract
This study aims to analyze the implementation of ISAK 35 in strengthening the accountability of nonprofit organizations based on accounting regulations in Palembang, Indonesia. The study addresses the issue of limited compliance with financial reporting standards among nonprofit organizations, which has implications for transparency, stakeholder trust, and organizational sustainability. This research employed a qualitative case study approach using observation and documentation techniques to collect data from several nonprofit organizations that had implemented or attempted to adopt ISAK 35. Data were analyzed through data reduction, data display, and conclusion drawing to identify emerging themes and patterns. The findings indicate that the implementation of ISAK 35 has contributed to improvements in the structure of financial statements, classification of net assets, transparency of financial information, and compliance with accounting standards. However, the implementation process remains constrained by limited human resource capacity, inadequate accounting information systems, and varying levels of managerial commitment. The study concludes that ISAK 35 serves not only as a technical accounting standard but also as a strategic instrument for enhancing organizational accountability and stakeholder confidence. The findings contribute to the development of accountability literature in nonprofit organizations and provide practical implications for regulators and nonprofit managers in strengthening financial governance practices.
Keywords : ISAK 35; Nonprofit organizations; Accountability; Financial reporting; Accounting regulation.Full Text:
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DOI: https://doi.org/10.71312/mrbest.v6i1.1177
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