Application of ISAK 35 concerning the Presentation of Financial Statements of Non-Profit Oriented Entities (Case Study at the Al - Marhamah Orphanage Medan)

This study aims to apply the concept of ISAK 35 concerning Presentation Financial Statements Non-Profit Oriented Entities at Al – Marhamah Orphanage in Medan. The is allow non-profit-oriented entities adjust descriptions used for some posts contained financial statements and themselves include position, comprehensive income statements, reports changes net assets, cash flows, notes statements. At Al-Marhamah Medan, it has not yet implemented or made accordance with this concept, so researchers purpose find out how presentation - Medan benefits that have Orphanage. data types are primary secondary data. Data collection techniques carried using interview documentation techniques. analysis method descriptive qualitative. results form 2020 been adjusted 35, which consists a Comprehensive Income Report, Cash Flow Statement, Net Asset Change Position Report Notes Statements, improving quality their later serves as an easier aid providers read complete elements making surplus (deficit) orphanage assets current year, besides being important, also very helpful following years