Erisa Septiana, Linda Tanor, Olifia Yodiawati Tala

Analisis Implementasi Penyusunan Laporan Keuangan Berdasarkan ISAK No. 335 pada Institusi Pendidikan di Kabupaten Minahasa

Introduction

Analisis implementasi penyusunan laporan keuangan berdasarkan isak no. 335 pada institusi pendidikan di kabupaten minahasa. Menganalisis implementasi pelaporan keuangan ISAK No. 335 pada institusi pendidikan di Minahasa, menyoroti tantangan dan komitmen sekolah untuk tata kelola keuangan akuntabel.

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis secara mendalam bagaimana pengimplementasian pelaporan keuangan sesuai dengan ketentuan yang tercantum dalam Interpretasi Standar Akuntansi Keuangan (ISAK) No. 335 pada institusi pendidikan di Kabupaten Minahasa. Keterbaruan dari penelitian ini terletak pada fokus kajian terhadap implementasi ISAK 335 dalam konteks institusi pendidikan dasar di daerah tersebut, yang masih jarang dikaji dalam penelitian sebelumnya. Penelitian ini menggunakan pendekatan kualitatif deskriptif, dengan teknik pengumpulan data melalui observasi langsung di lapangan serta wawancara dengan pihak-pihak yang berwenang dalam penyusunan laporan keuangan sekolah. Hasil penelitian menunjukkan bahwa SD GMIM 04 Tondano belum membuat laporan keuangan sesuai dengan ISAK No. 335 pada pelaporan keuangannya. Setelah dilakukan pendampingan dalam pencatatan laporan keuangan berdasarkan ISAK 335, pihak sekolah mulai memahami struktur pelaporan yang benar, serta pihak sekolah berkomitmen untuk mengimplementasikan ISAK No. 335 dalam laporan keuangannya. Implikasi dari hasil penelitian ini diharapkan dapat memperkaya literatur terkait penerapan ISAK 335 di sektor pendidikan serta menjadi dasar pertimbangan bagi pengambil kebijakan sekolah dalam meningkatkan tata kelola keuangan yang akuntabel dan transparan.

Review

This paper sets out to analyze the implementation of financial reporting based on ISAK No. 335 within educational institutions in Minahasa Regency. The authors highlight the novelty of their research by focusing on primary education in this specific regional context, an area they suggest has been under-researched. Employing a qualitative descriptive methodology, the study collected data through direct observation and interviews with key personnel. A core finding is that SD GMIM 04 Tondano initially did not adhere to ISAK No. 335, but after receiving guidance, the school developed a better understanding and committed to implementing the standard in its financial reporting. While the research addresses a relevant and important topic concerning financial accountability and transparency in the education sector, a significant concern arises from the disparity between the broad scope indicated in the title and objective ("institusi pendidikan di Kabupaten Minahasa") and the empirical focus revealed in the results section. The abstract explicitly states findings from only one primary school, SD GMIM 04 Tondano. This narrow empirical base raises questions about the generalizability of the findings and the extent to which they truly represent "education institutions" across the entire Minahasa Regency. Additionally, the mention of "pendampingan" (mentoring/assistance) as a factor influencing the school's change requires further clarification within a qualitative descriptive framework; its role as either an observation of an external process or an intervention by the researchers themselves needs to be explicitly defined to ensure methodological rigor. Despite these points, the study's aim to enrich the literature on ISAK 335 application in education and provide insights for policymakers remains valuable. To strengthen the paper's scholarly impact, the authors should either explicitly acknowledge and discuss the single-case study limitation, perhaps reframing the study as an in-depth case analysis, or demonstrate how this one case offers profound, generalizable insights despite its narrow scope. Should the authors wish to maintain the broader claims, expanding the sample to genuinely represent various "institusi pendidikan" within the region would significantly enhance the validity and applicability of their findings. Addressing these aspects would significantly elevate the paper's contribution to improving financial governance in the Indonesian education sector.

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