https://journal.tangrasula.com/index.php/jibi <p>Jurnal Inovasi Bisnis Indonesia (JIBI) is a national academic journal and open access that applies peer-reviewed by bestari partners published by PT Tangrasula Tekno Kreatif. Jurnal Inovasi Bisnis Indonesia (JIBI) acts as a communication medium for academics, practitioners and other related parties about research results and new thoughts in the fields of business, economics, management, entrepreneurship and others. JIBI is published four times a year (March, June, September and December).</p> PT. Tangrasula Tekno Kreatif en-US Jurnal Inovasi Bisnis Indonesia (JIBI) 3025-8219 <p> <a href="http://creativecommons.org/licenses/by-sa/4.0/" rel="license"><img src="https://i.creativecommons.org/l/by-sa/4.0/88x31.png" alt="Creative Commons License" /></a> This work is licensed under a <a href="http://creativecommons.org/licenses/by-sa/4.0/" rel="license">Creative Commons Attribution-ShareAlike 4.0 International License</a>.</p> https://journal.tangrasula.com/index.php/jibi/article/view/173 <p><strong>ABSTRAK</strong></p> <p>Penelitian ini bertujuan menganalisis penerapan ISAK 35 dalam meningkatkan transparansi dan akuntabilitas laporan keuangan pada UPZIS LAZISNU Desa Jepangpakis. Penelitian menggunakan pendekatan kuantitatif dengan metode studi kasus. Hasil penelitian menunjukkan bahwa laporan keuangan UPZIS LAZISNU Desa Jepangpakis belum sepenuhnya sesuai dengan ketentuan ISAK 35 karena hanya menyajikan laporan kas masuk dan kas keluar tanpa laporan posisi keuangan, laporan penghasilan komprehensif, laporan perubahan aset neto, laporan arus kas, serta catatan atas laporan keuangan. Rekonstruksi laporan keuangan berdasarkan ISAK 35 menunjukkan peningkatan kejelasan informasi keuangan, transparansi pengelolaan dana, dan akuntabilitas lembaga kepada masyarakat dan donatur. Oleh karena itu, diperlukan penerapan ISAK 35 secara konsisten serta peningkatan kapasitas sumber daya manusia melalui pelatihan teknis penyusunan laporan keuangan entitas nirlaba.</p> <p> </p> <p><strong>Kata </strong><strong>K</strong><strong>unci:</strong> LAZISNU, ISAK 35, Transparansi, Akuntabilitas, Laporan_Keuangan</p> <p> </p> <p><strong>ABSTRACT</strong></p> <p><em>This study aims to analyze the application of ISAK 35 in improving the transparency and accountability of financial reports at the UPZIS LAZISNU in Jepangpakis Village. The study employs a quantitative approach using the case study method. The results of the study indicate that the financial reports of UPZIS LAZISNU in Jepangpakis Village do not yet fully comply with ISAK 35 requirements, as they only present cash inflow and outflow statements without a statement of financial position, a comprehensive income statement, a statement of changes in net assets, a cash flow statement, or notes to the financial statements. The reconstruction of financial statements based on ISAK 35 demonstrates improved clarity of financial information, transparency in fund management, and the institution’s accountability to the public and donors. Therefore, consistent implementation of ISAK 35 is necessary, along with enhancing human resource capacity through technical training on the preparation of financial statements for nonprofit entities.</em></p> <p><em> </em></p> <p><strong><em>Keywords:</em></strong> <em>LAZISNU, ISAK 35, Transparency, Accountability, Financial_Statements</em></p> Ita Rakhmawati Fitri Alifya Zahra Gita Candrika Arian Vita Kholifatur Rohma Copyright (c) 2026 Ita Rakhmawati, Fitri Alifya Zahra, Gita Candrika Arian, Vita Kholifatur Rohma https://creativecommons.org/licenses/by-sa/4.0 2026-05-16 2026-05-16 3 3 131 146 10.61896/jibi.v3i3.173