Date: 13-11-2018 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

IMPLEMENTASI PSAK NO 45 PADA ORGANISASI NIRLABA (STUDI KASUS PADA LAPORAN KEUANGAN GEREJA SANTO FRANSISKUS ASISI AMLAPURA TAHUN 2016)

Detail
Author Andreas Budi Pratama
Category Akuntansi Keuangan dan Auditing

Abstract

The implementation of PSAK No.45 for Non-profit Organizations is very important because it will have an impact on relevant and transparent financial statements. In this study is a case study that was adopted because there are still many Nonprofit Organizations that do not understand and apply the PSAK No.45 standard. This research was conducted at the Church of Saint Francis Asisi Amlapura. To assess financial statements in this Church, it requires a benchmark in the form of the right quality of financial statements. The purpose of this study is to evaluate the presentation of Church financial statements, whether they are in accordance with the Statement of Financial Accounting Standards (PSAK) No.45. This research is included in the type of qualitative research with the case study method. The object of this study is the financial report of the St Francis of Amlapura Church in 2016, while the subject is the Church of St. Francis of Assisi Amlapura. Data collection is done by means of interviews and documentation. The method of analysis of this research is a research with qualitative descriptive candidates. From the results of this study note that there are still many shortcomings in the financial statements of the Church of St. Francis of Assisi Amlapura, in the Church's financial statements are not presented financial position reports, activity reports, cash flow reports and records of the Church's financial statements. From these shortcomings, it can be concluded that the Church's financial statements will be more transparent and directed when applying the PSAK No.45 standard.