SOSIALISASI ISAK 35 PADA ORGANISASI NIRLABA DI PANTI ASUHAN PELITA HARAPAN
Abstract
Orphanages play an important role as a shelter for underage children and economically disadvantaged individuals, placed with the hope of providing them with a better life with financial support from various donors. In North Sumatra, orphanages can be found easily, but unfortunately, many orphanage foundations have not experienced significant development. Often, donors feel distrustful of donating to orphanages due to a lack of accountability on the part of the orphanage, such as the absence of financial reports in accordance with applicable regulations. This approach is intended to accelerate the success of the orphanage, with particular emphasis on developing donor accountability through the preparation of financial documents that comply with the ISAK 35 standard. The first step of this approach was to interview the orphanage regarding the recording mechanism and financial reporting to donors. To explain how the financial recording and reporting system complies with the relevant criteria, we then conducted a socialization session. On 6 December 2023, this socialization process was completed in one day. The management of the orphanage responded to this socialization by expressing their desire to understand and apply the ISAK 35 standard in preparing financial statements. In the future, we hope that this orphanage can continue to grow in various social fields.
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References
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