Implementasi PSAK No. 45 Tentang Pelaporan Keuangan Entitas Nirlaba Pada SMA Katolik Untung Suropati Di Sidoarjo

Rosalina, Benedikta Kristina Indah (2020) Implementasi PSAK No. 45 Tentang Pelaporan Keuangan Entitas Nirlaba Pada SMA Katolik Untung Suropati Di Sidoarjo. Undergraduate thesis, Universitas Katolik Darma Cendika Surabaya Fakultas Ekonomi.

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Abstract

Statement of Financial Accounting Standards (PSAK) No. 45 is a rule regarding financial accounting reporting. PSAK No. 45 This is an accounting standard used by a non-profit entity as a guide in the preparation of financial statements. Treat accounting in the preparation of financial statements for nonprofit entities that are regulated in PSAK No.45. PSAK No. 45 consists of statements of financial position, activity reports, statements of cash flows, and notes to financial statements. Financial accounting in Indonesia is prepared by the Accounting Standards Board (DSAK) or commonly referred to as the Indonesian Institute of Accountants (IAI). The sample used in this study is a non-profit entity that is a high school. This research method uses descriptive qualitative research method where in this study the thing done is to identify the existing financial statements. The results of this study indicate that this entity has not applied PSAK No. 45 in preparing its financial statements, therefore in this study a financial statement design will be conducted in accordance with PSAK No. 45. The purpose of making financial statements in accordance with PSAK No. 45 is so that reports can be easily read and understood by everyone and for faster decision making.

Item Type:	Thesis (Undergraduate)
Contributors:	Contribution Contributors NIDN/NIDK Email Thesis advisor Permatasari, Anita NIDN0718128301 UNSPECIFIED
Uncontrolled Keywords:	Notes of The Financial Statements, Activity Reports, Statements of Cash Flows, Statements of Financial Position, PSAK No. 45.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi > Prodi Akuntansi
Depositing User:	Bagian Pengolahan
Date Deposited:	08 Dec 2021 09:16
Last Modified:	08 Dec 2021 09:16
URI:	http://repositori.ukdc.ac.id/id/eprint/565

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