This study, entitled "Implementation of ISAK 35 on the Financial Statements of Non-Profit-Oriented Entities (Case Study at the Al-Manar Pekanbaru Islamic Education Foundation)" The problem in this paper is the recording of the financial statements of the Al-Manar Pekanbaru Islamic Education Foundation which is still simple and not in accordance with financial standards, the interpretation of the applicable Financial Accounting Standards is ISAK 35. The purpose of this study was to find out how the financial statements according to ISAK 35 at the Al-Manar Islamic Education Foundation Pekanbaru. At the Al-Manar Islamic Education Foundation Pekanbaru. The research method used in this research is descriptive qualitative type and uses the object as a research case study. Research data were collected through interviews with informants, namely the chairman and treasurer of the Al-Manar Pekanbaru Islamic Education Foundation and documentation.The results showed that the results showed that the recording of financial statements according to the interpretation of Financial Accounting Standards 35 conducted at the Al-Manar Islamic Education Foundation Pekanbaru has 5 components, namely the statement of financial position of Rp. 4.920.127.100 while the comprehensive income report is Rp. -217.967.660, statement of changes in net assets of Rp. 4.920.127.100, cash flow statement amounted to Rp. 94,490,934 and notes to financial statements.
Keywords: Financial Statements, Interpretation of Financial Accounting Standards 35 ( ISAK 35 )