Penerapan Isak 35 tentang Penyajian Laporan Keuangan Entitas Berorientasi Non Laba (Studi pada Yayasan Panti Asuhan Yatim Piatu “Assalafiyah” ). (Application of Isak 35 Concerning the Presentation of Financial Statements of Non-Profit Oriented Entities (Study on the Foundation of the Orphan Orphanage “Assalafiyah” ).

This research was conducted at the Assalafiyah Orphanage Foundation with the aim of finding out the foundation's financial reports based on ISAK 35 concerning the presentation of financial reports of non-profit oriented entities. This research was carried out using qualitative field research methods with data collection methods through interviews, observation and documentation. Meanwhile, the data analysis method is carried out by means of data transcription, data triangulation and data reduction, and drawing conclusions.

The results of this research show that the Assalafiyah Orphanage Foundation has not implemented ISAK 35 which should be done by non-profit oriented entities The recording of financial reports carried out by foundations is still very simple, only reporting cash in and cash out. Therefore, improvements have been made to the financial reports in accordance with the provisions of ISAK 35 for the following year, so that the Financial Reports are casy to understand, and to improve the foundation's performance better and in line with the objectives that have been set.