Prastiyo, Dewang and Suryaningsum, Sri (2018) ANALISIS PENERAPAN PSAK NOMOR 45 TENTANG PELAPORAN KEUANGAN ENTITAS NIRLABA PADA NON GOVERNMENTAL ORGANIZATION (NGO) KOMITE YOGYAKARTA PEMULIHAN ACEH (KYPA). Kajian Akuntansi, 13 (1). pp. 23-34. ISSN 1907-1442
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Abstract
In Indonesia has been in charge of fi nancial accounting standards regarding fi nancial statements nonprofi ts by IAI (Ikatan Akuntan Indonesia) through PSAK (Pernyataan Standar Akuntansi Keuangan) No. 45 of Nonprofi t Financial Reporting Entity. The study was conducted at the NGO (Non Governmental Organization) KYPA (Komite Yogyakarta Pemulihan Aceh), which is one type of non-profi t organizations. The study aims to determine how the application of PSAK No. 45 on fi nancial reporting profi t entities in the preparation and presentation of fi nancial statements NGO KYPA. The analytical method used is descriptive qualitative method outlines its discussion of the issues, describe, compare and explain the data. This study focuses on the analysis of the application of PSAK No. 45 to the fi nancial statements NGO KYPA. The data used in this study are primary data and secondary data obtained from NGO KYPA through the interview procedure, documentation, fi eld survey, and literature. The analysis in this study begins with a comparative analysis with to adjust and combine the two elements, namely: PSAK No. 45 and the fi nancial statements NGO KYPA.The results of this study NGO KYPA not yet adopted PSAK No. 45 in the presentation of its fi nancial statements, NGO KYPA just presenting the fi nancial statements in the form of a trial balance. NGO KYPA not done depreciation of assets, but a new record in the form of inventory. The fi nancial statements are presented NGO KYPA can be understood by the NGO internal KYPA, but the fi nancial statements presented NGO KYPA not yet fully understood by external users of fi nancial information. NGO KYPA not have the quality of fi nancial reporting information that meets the terms and conditions that apply generally to provide an explanation for such external users of fi nancial statements can be understood, relevant, reliability, and can be compared. Keywords: PSAK No. 45, Nonprofi ts Organization
| Item Type: | Article |
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| Additional Information: | PSAK No. 45, Nonprofi ts Organization |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Dr.MSi Akt Hiras Pasaribu |
| Date Deposited: | 26 Jun 2020 11:43 |
| Last Modified: | 26 Jun 2020 11:44 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/22827 |
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