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PROSEDUR PELAPORAN TAHUNAN 2025 PROGRAM SEDEKAH ONLINE GERAK KOLEKTIF PEDULI MASYARAKAT SRIWIJAYA (SONGKET LIMAR) PADA PERWAKILAN BKKBN PROVINSI SUMATERA SELATAN

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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 January to Marech 2026. The resulth show that the annual reporting process of the Songket Limar Program has been carried out in a structured manner through nine stages involving collaboration between BKKBN and BAZNAS of South Sumatra province. In terms of PSAK 109 implementation, the reports prepared have met the aspects of recognition, measurement, distribution, and disclosure of fund balances adequately. During the period, the program successfully collected funds amounting to Rp 21.053.400 and distributed Rp 13.569.000 to the targeted beneficiaries. However, several shortcomings were identified, particularly in the presentation of the statement of finencial position, the statement of changes in funds, and the notes to financial statements, which have not fully complied with PSAK 109.

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Detail Information

Series Title

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Call Number

T2011802026

Publisher

Palembang : Prodi Diploma III Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xviii, 85 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.480 7

Content Type

Text

Media Type

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Carrier Type

-

Edition

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Subject(s)

laporan keuangan
Prodi Diploma III Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

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