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Perlakuan Akuntansi Aset Tetap Berdasarkan Psak 45 Pada Yayasan Barunawati Biru Surabaya

Lestari, Oktia (2017) Perlakuan Akuntansi Aset Tetap Berdasarkan Psak 45 Pada Yayasan Barunawati Biru Surabaya. Diploma thesis, STIE Perbanas Surabaya.

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Abstract

Nonprofit organizations in Indonesia while still tending to emphasize program quality priorities and paying little attention to the importance of financial management systems. Whereas a good financial management system is believed to be one of the main indicators of accountability and transparency of an institution. Appropriate financial reporting and management are set out in the Statement of Financial Accounting Standards (PSAK) No.45 on non-profit organization financial reporting. The purpose of this study is to determine whether the implementation of financial reporting on Yayasan Barunawati Biru Surabaya has been in accordance with what has been listed in the PSAK 45. Descriptive research method with qualitative analysis techniques that describe, describe, and compare data suaru. The result of the research shows that the existing financial statements in Yayasan Barunawati Biru Surabaya are in accordance with the preparation of financial statements based on the format of non-profit financial statements in PSAK 45. The existing financial statements include the statement of financial position, activity report, and cash flow statement. The preparation of the financial statements should be guided by and comply with the provisions set forth by the Indonesian Institute of Accountants (IAI) as set forth in PSAK No.45 for the information presented in the financial statements to be more clear, relevant and have high appeal. Keywords: psak 45, non-profit organizations, fixed asset

Item Type: Thesis (Diploma)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.092 - ACCOUNTANTS
Divisions: Accounting Diploma > Practice Working Report
Depositing User: Magang Magang
Date Deposited: 25 Oct 2019 08:03
Last Modified: 25 Oct 2019 08:03
URI: http://eprints.perbanas.ac.id/id/eprint/4252

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