The Financial Report Design Based on ISAK 35 with Microsoft Excel

Abstract

This research aims to produce a report preparation application utilizing Microsoft Excel in accordance with the Financial Accounting Standards Interpretation (ISAK) 35. The research object is an orphanage named Panti Peduli Yatim Dhuafa Salamiyah Al-Azis located in Bandung, Indonesia. This orphanage has not been able to prepare financial reports according to standards due to the limitations of accounting knowledge. This research uses a qualitative method of applied research type. Data were collected through interviews, observations, and document reviews. The designed application was then tested with the provided data, i.e., the transaction in May 2020. The results of this study successfully designed a financial report preparation application according to the requirements set by ISAK 35.