Transforming Financial Reporting to Improve Accountability through Transparency in the Education Sector
Nava Dwi Utari,
Wiwit Hariyanto
Abstract:This study examines the implementation of ISAK 35 in financial reporting at SDI Tarbiyatul Ummah, highlighting its significance for transparency and accountability in educational institutions. Through qualitative methods including interviews, observations, and documentation, it was found that the institution only relied on monthly cash book reports, failing to meet ISAK 35 standards. By reconstructing financial statements according to ISAK 35 guidelines, the study demonstrates the importance of adherence to ac… Show more
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