Evaluasi Implementasi Pernyataan Standar Akuntansi Keuangan No 45 Tentang Pelaporan Keuangan Pada Organisasi Nirlaba Di Yayasan "Bhakti Luhur"

Rendon, Giovani Eugenio de Almosa (2018) Evaluasi Implementasi Pernyataan Standar Akuntansi Keuangan No 45 Tentang Pelaporan Keuangan Pada Organisasi Nirlaba Di Yayasan "Bhakti Luhur". Other thesis, Wijaya Kusuma Surabaya University.

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Abstract

Abstract The Bhakti Luhur Foundation in 2016 in the preparation of financial statements at a glance has been referred to the Statement of Financial Accounting Standards (PSAK) no. 45 but not yet in full. The objectives of this study were to analyze accounting procedures of Yayasan Bhakti Luhur Sidoarjo, conformity with PSAK 45 (revision 2017), and differences with PSAK 45 (revision 2017). The result of the research indicates that Yayasan Bhakti Luhur in presenting the financial statements is not in full compliance with the provisions under PSAK 45. The provisions that have not been applied are the requirements in paragraph 03, paragraph 05, paragraph 11, paragraph 13, paragraph 14, paragraph 15, paragraph 19, paragraph 20 , paragraph 23, paragraph 24, paragraph 25, paragraph 29, paragraph 33, and paragraph 34. The Foundation presents 3 financial statements at the end of each accounting period. The three reports are not fully compliant with the provisions of PSAK 45. The differences in reports under PSAK 45 with practices implemented by the Foundation include, among others, the names of reported reports, formats, and items. In addition, Yayasan has not made any notes on the financial statements. The statement of financial position is called the balance sheet, activity report is called income and expense report, and the cash flow statement is called cash flow recapitulation. Keywords: Financial Statements, Foundation, PSAK 45 (revised 2017)

Item Type:	Thesis (Other)
Uncontrolled Keywords:	Keywords: Financial Statements, Foundation, PSAK 45 (revised 2017)
Subjects:	H Social Sciences > HG Finance H Social Sciences > HJ Public Finance
Divisions:	Faculty of Economic and Business > Accounting Study Program
Depositing User:	Agus Junaidi
Date Deposited:	23 Mar 2018 04:43
Last Modified:	23 Mar 2018 04:43
URI:	http://erepository.uwks.ac.id/id/eprint/465

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