The Use Of Information Technology In Accountingpolitical Parties In Increasing Efficiencyand The Reliability Of Financial Reporting Based On ISAK 35
Keywords:
Information Technology, Financial Reports , information technology, finance reports ISAK 35, political partyAbstract
This background study is the importance of efficient and reliable finance reporting based on the Interpretation of Standard Financial Accounting (ISAK) 35 shares politic parties. This purpose of writing study is to describe use technology information in accountancy party political to increase efficiency and reliability reporting finance based on ISAK 35. This research study is qualitative with use description method. This data collection deep of techniques study use technique documentation. This research result is obtained from results study a number of literature. The Literature obtained from a number of book theory and journal of international. This research result show that ISAK 35 is a standard of international accountancy published by the International Federation of Accountants (IFAC). According to ISAK 35 report finance oriented non- profit covering report of financial position, report of comprehensive income, report of asset net changes, report of cash flow , and notes on report finance. A number of technology efficient and reliable informatics that can used in reporting finance based on ISAK 35, ie Enterprise Resource Planning (ERP), Electronic Payment, Cloud Compbuting, Big Data Analytics , and Blockchain.
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Simposium Ilmiah Akuntansi under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.