TAFSIR HERMENEUTIKA INTENSIONALISME ATAS “LABA” YAYASAN PENDIDIKAN
ABSTRACT: Yayasan is a
non-profit organization. The organization should not, by nature, has income
statement and “profit” account. But, a non-profit organization which has profit
account in income statement, still exists. The aim of this research is to find
why the non-profit organization use income statement and understand the meaning
of “profit” in non-profit education organization. The paradigm used in this
research is interpretive paradigm. This research used Hermeneutics
Intensionalism as the analysis method. The result shows there are three
meanings of “profit” in non-profit organization, namely material “profit”,
social “profit”, and memorial “profit”. The material “profit” is used to pay
the debt of the non-profit organization. Social “profit” is the meaning of
“profit” understood by student who benefit from fee dis-counts from the school.
The third “profit” is memorial “profit” that means value to every stakeholder
of this organization, that could remember won-derful times when they studied
and worked in this school. These three “profits” are connected and affect one
another so that they become borderless circle, namely the Tri-Sari “Laba”
Yayasan.
Penulis: Dian Purnamasari,
Iwan Triyuwono
Kode Jurnal: jpakuntansidd1000046
