PENGEMBANGAN DESAIN AKUNTANSI MENGGUNAKAN APLIKASI EXCELPADA ENTITAS GEREJA BERDASARKAN INTERPRESTASI STANDAR AKUNTANSI KEUANGAN No.335

Abstract

The purpose of this study was to determine the financial system used in the Minahasa Evangelical Church and then create a financial accounting design at the Minahasa Evangelical Church Based on ISAK No. 335 Using Excel Application. The method used in this research is descriptive qualitative from the results of data analysis and Church financial information there are differences between the Church's financial statements and financial reporting according to ISAK No. 335 in terms of financial reporting 4 types of reports are used, namely the financial position report, activity report, cash flow statement and notes to the financial statements. The statement of financial position presents the classification of net assets, liabilities and activities, the statement of activities presents the classification of income and expenses, the statement of cash flows presents the classification of operational activities, investment activities and financing activities and notes to the financial statements.

The difference with the church is that, in the grouping of accounts / items, in terms of financial reporting the church is also still carried out in a simple way whose recording is only limited to the classification of income and expenditure transactions, the church does not make separate reports such as ISAK 335, for example the activity report and cash flow statement, the recording system and classification of church transactions are carried out with a double entry accounting system where each transaction analyzed is then recorded on two sides, namely the debit side and the credit side.

Keywords: Accounting Design, Interpretation of Financial Accounting Standard No. 335