I Made Agus Putrayasa
Politeknik Negeri Bali

Keywords : Village Credit Institution (LPD), Nonprofit, ISAK 35

Abstract

Village Credit Institutions (LPD) are required to prepare financial reports that refer to the framework for preparing financial reports. LPD with its specific characteristics, as well as referring to the explanation of LPD equity which in terms of financial accounting standards conforms to the characteristics of the nonprofit-based interpretation of financial accounting standards 35 (ISAK 35), non-profit means that the LPD is not profit-oriented and does not mean that the LPD does not generate profits. The aim of this study was to analyze the presentation of the LPD's financial statements using the ISAK 35 approach. This study used a qualitative descriptive method and the research data was obtained using interviews with informants related to the LPD. Data analysis was performed with an interactive analysis model. The results of the study state that there are two fundamental things in the application of ISAK 35, namely the way the LPD obtains the resources needed to carry out its various operational activities and the presentation of LPD capital. The resource approach with restrictions and without restrictions, the classification more closely refers to the existence of the LPD area itself. LPD capital is presented differently from business entities, LPD has a social responsibility to Desa Pakraman. 

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Published
2023-10-18

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Published
Vol. 11No. 1 (2023): Simposium Nasional Akuntansi Vokasi (SNAV)