Redesain Penyusunan Laporan Keuangan Berdasarkan PSAK No.45

Purba, Silfi Wahyu Oktadia Putri (2019) Redesain Penyusunan Laporan Keuangan Berdasarkan PSAK No.45. Undergraduate thesis, Universitas Katolik Darma Cendika.

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Abstract

Broadly speaking, the organizational goals managed by educational institutions can be divided into two, namely: making a profit (business), while the others are not profit-oriented (non-profit). Non-profit organizations are organizations where the main purpose is not to make money. The purpose of this research is to find out whether the financial statements of the Kasih Harapan Foundation are in accordance with PSAK 45. The research method used is descriptive qualitative research that focuses on redesign using PSAK 45 as a basis for preparing financial statements. The result of the study found that the financial statements of the Kasih Pengharapn Foundation are in accordance with PSAK 45 standards. The solution was to redesign the financial statements of the Kasih Harapan Foundation which consisted of activity reports, financial position reports, cash flow statements, and notes to financial statements.

Item Type:	Thesis (Undergraduate)
Contributors:	Contribution Contributors NIDN/NIDK Email Thesis advisor Yuniarsih, Nia NIDN0704068603 UNSPECIFIED
Uncontrolled Keywords:	Nonprofit, PSAK 45, Financial Statements
Subjects:	H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi > Prodi Akuntansi
Depositing User:	Cahyo HW
Date Deposited:	19 Dec 2020 13:02
Last Modified:	19 Dec 2020 13:02
URI:	http://repositori.ukdc.ac.id/id/eprint/465

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