Evaluasi akuntabilitas, transparansi dan pelaporan keuangan PSAK No. 109 pada Yayasan dana sosial Al-Falah Surabaya

Jayanti, Rahayu Dwi (2019) Evaluasi akuntabilitas, transparansi dan pelaporan keuangan PSAK No. 109 pada Yayasan dana sosial Al-Falah Surabaya. Other thesis, Wijaya Kusuma Surabaya University.

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Abstract

Tujuan penelitian ini adalah untuk mengevaluasi wujud Penerapan Akuntabilitas, Transparansi dan Pelaporan Keuangan PSAK No.109 yang dipublikasikan Yayasan Dana Sosial Al-Falah pada stakeholder periode 2017. Dengan mengetahui data-data yang didapatkan dari Yayasan Dana Sosial Al-Falah maka dapat diketahui secara jelas bentuk penerapan akuntabilitas, trasparasi atau keterbukaan dalam penyaluran dana donasi dari para donatur, dan bentuk pelaporan kuangan PSAK no.109. Dalam penyajian laporan keuangan juga sudah sesuai standar PSAK no.109 , walaupun memiliki beberapa akun tambahan dalam bentuk penyajian pelaporan keuangan. Kata Kunci : Akuntabilitas, Trasparansi, Pelaporan Keuangan, PSAK 109 ABSTRACT The purpose of this study is to evaluate the form of the Implementation of Accountability, Transparency and Financial Reporting PSAK No.109 which was published by the Al-Falah Social Fund Foundation for stakeholders in 2017. By knowing the data obtained from the Al-Falah Social Fund Foundation it can be clearly known the form of implementation of accountability, transparency or openness in the distribution of funds from donors, and forms of financial reporting of PSAK No. 109. In the presentation of financial statements it is also in accordance with PSAK standard No. 109, although it has several additional accounts in the form of financial reporting. Keywords: Accountability, Transparency, Financial Reporting, PSAK 109

Item Type: Thesis (Other)
Uncontrolled Keywords: Accountability, Transparency, Financial Reporting, PSAK 109
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Faculty of Economic and Business > Accounting Study Program
Depositing User: rahayu Dwi Jayanti
Date Deposited: 09 Apr 2019 09:22
Last Modified: 09 Apr 2019 09:22
URI: http://erepository.uwks.ac.id/id/eprint/3466

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