Analisis Penerapan Prinsip Good Governance dan ISAK 335 dalam Pengelolaan Keuangan Komunitas Keagamaan (Studi pada Unit Kegiatan Mahasiswa Katolik UPN Veteran Jawa Timur)

Setiyarso, Reinka Sekar Wahyu (2025) Analisis Penerapan Prinsip Good Governance dan ISAK 335 dalam Pengelolaan Keuangan Komunitas Keagamaan (Studi pada Unit Kegiatan Mahasiswa Katolik UPN Veteran Jawa Timur). Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This study aims to analyze the application of the principles of good governance and the suitability of the presentation of financial statements with the guidelines of the Interpretation of Financial Accounting Standards (ISAK) 335 in religious communities, especially the Catholic Student Activity Unit (KMK St. Patrisius) UPN “Veteran” East Java. This research uses a qualitative approach with a phenomenological approach, involving eleven informants from various elements of the organization with data collection techniques using interviews, documentation, and observation methods. The data analysis technique used source triangulation and technique triangulation to test the validity of the data. The results of the study found that KMK St. Patrisius has implemented good governance, but is still less open in budget management and the responsiveness of the management to any criticism and suggestions given by members. In addition, the financial report recorded is only a recap of cash and income and expenditure of funds. Keywords: Good Governance, ISAK 335, Religious Community

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorYuhertiana, IndrawatiNIDN071716602yuhertiana@upnjatim.ac.id
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: Reinka Sekar Wahyu Setiyarso
Date Deposited: 19 Jun 2025 03:22
Last Modified: 19 Jun 2025 03:22
URI: https://repository.upnjatim.ac.id/id/eprint/38561

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