Pelatihan Penyusunan Laporan Keuangan Gereja GBKP sesuai ISAK 335: Pendekatan Metode Diskusi Interaktif dan Demonstrasi

Ita Salsalina Lingga; Joni Joni; Tan Ming Kuang; Lauw Tjun Tjun; Elyzabet Indrawati Marpaung; Candra Sinuraya; Maria Natalia; Sinta Setiana; Endah Purnama Sari Eddy; Ollin Flajuanta Tjando; Vania Marleen; Keith Yohanes Reinhart

doi:10.55681/swarna.v5i7.3574

Authors

Ita Salsalina Lingga Universitas Kristen Maranatha
Joni Joni Universitas Kristen Maranatha
Tan Ming Kuang Universitas Kristen Maranatha
Lauw Tjun Tjun Universitas Kristen Maranatha
Elyzabet Indrawati Marpaung Universitas Kristen Maranatha
Candra Sinuraya Universitas Kristen Maranatha
Maria Natalia Universitas Kristen Maranatha
Sinta Setiana Universitas Kristen Maranatha
Endah Purnama Sari Eddy Universitas Kristen Maranatha
Ollin Flajuanta Tjando Universitas Kristen Maranatha
Vania Marleen Universitas Kristen Maranatha
Keith Yohanes Reinhart Universitas Kristen Maranatha

DOI:

https://doi.org/10.55681/swarna.v5i7.3574

Keywords:

Financial Reporting, ISAK 335, Nonprofit Organizations

Abstract

Nonprofit organizations such as churches have a moral and institutional obligation to manage their finances transparently and accountably to their entire congregation. However, many churches face limited human resource capacity in accounting and financial reporting. Maranatha Christian University, in collaboration with the Batak Karo Protestant Church, held a community service activity aimed at improving the accounting literacy of GBKP administrators through a training approach on preparing church financial reports in accordance with ISAK 335 based on interactive discussion method and live demonstrations. A total of 18 participants were involved in their program. An evaluation instrument in the form of a comprehension test was administered before and after the training to quantitatively measure the program’s effectiveness. The data obtained showed a significant improvement in understanding (94%) of participants after participating in the training series. The live demonstration approach was deemed capable of simplifying technical accounting concepts to make them more easily understood by participants with non-accounting backgrounds. These findings confirm that improving the understanding of accounting concepts and the ability to prepare financial reports for church communities depends heaviliy on the selection of appropriate and contextual delivery methods. This program is expexted to become a reference model for nonprofit organizations.

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