This study aims to examine the annual reporting procedures of the Online Charity Program “Gerak Kolektif Peduli Masyarakat Sriwijaya (Songket Limar)” for the year 2025 at the BKKBN Representative Office of South Sumatra Province, as well as to evaluate its compliance with PSAK 109 standards. The method used in this study was direct observation during the fieldwork practice conducted from Ja…