Preparation of Financial Reports Based on Interpretation of Financial Accounting Standard Number 335 at The Garuda Revolution Foundation
Keywords:
Accounting, ADDIE; Cash Accounting; Guidelines; Standard Operating Procedures;, Financial ReportAbstract
The form of organization in Indonesia is very diverse, one of which is a non-profit organization owned by the government or private parties with a commitment not to be oriented towards financial profit. The Garuda Revolusi Foundation as a non-profit organization plays an important role in serving the community with funding sources obtained from donors so that it is necessary to pay attention to the importance of the management of the foundation's finances.
The research design used is research development design which in English terms is called Research and Development (R&D). R&D methods enable systematically innovative development and testing with data sources collected through interviews with the foundation, observations of the financial report preparation process and documentation studies. The model used in this study is ADDIE model through five stages, namely analysis, design, development, implementation, and evaluation. This research with ADDIE model is limited by the researcher. The data analysis used by the researcher is the Miles Huberman model data analysis, which states that qualitative data processing methods or techniques can be carried out in three stages, namely data reduction, data display, and conclusion drawing/Verification.
The results of the study on the preparation of financial reports for the Garuda Revolusi Foundation produce information related to the receipt of funds from donors through Kitabisa.com and expenditures consisting of two items, namely program activity expenditures and operational expenditures. Based on these data, the researcher provides a proposed classification of account numbers and prepares financial reports according to accounting standards for non-profit organizations, namely the Interpretation of Financial Accounting Standards Number 35 which consists of the Financial Position Report, Comprehensive Income Report, Net Asset Change Report, Cash Flow Report, and Notes to the Financial Statements. Financial reports in accordance with ISAK 35 will obtain more structured, organized, clear, and easy-to-understand information. The recommendation for further research is to further examine the accountability and transparency of the Garuda Revolusi Foundation.
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