Text

PENERAPAN PSAK NO.45 PADA LAPORAN KEUANGAN YAYASAN HIMMATUN AYAT (HIMPUNAN MUSLIM PENYANTUN ANAK YATIM DAN ANAK TERLANTAR) SURABAYA.

---

This research starts from thedevelopment ofnon-profit institutionsinIndonesia that is the
transparency of financial institution demandsaconsistentand comparable standardof
recordingandreporting, it has been expected that by implementingthe PSAK No. 45 the
institution can process the financial information more professional and more qualified
The purpose of this research is to find out whether the presentation of the financial
statements ofYayasanHimmatunAyat Surabaya on the PSAK No. 45 and to find out whether
thePSAK No.45can be implemented competelyon thepreparation ofthe financial statements
ofthe YayasanHimmatunAyat Surabaya.
This research applies descriptive qualitative in which its purpose is to disclosure the
real condition and fact onYayasanHimmatunAyat Surabaya in the presentationof thefinancial
statements whetherit hasmetthestandardof financialstatementwhich is in accord with the
PSAK No. 45 i.e.: the statements of financial position, the statements of activity, the
statement of cash flow, and the recording of the financial statements.
Based on the result of the research,it has been found that the YayasanHimmatunAyat
Surabaya has notimplementedthe PSAK 45 yet and it is cannot be implemented completely
on this foundation, since there is a problem with the human resources which is in the
comprehension process of the financial statements, so the implementation takes more time
tobe processed. The researcher recommends that the foundation should change the standard
of preparation of financial statements so it can be in accord with the existing financial
standard in Indonesia. Since the human resources have not got the skill in this field, training
should be given to them in order to improve their capacity in the preparation of financial
statement which is in accord with the standard.

Keywords: Standard of Reporting, Statement of Financial Position, Statement of Activity,
Statement of Cash Flow.

---

Ketersediaan

1S150023

A15/023 Teg p c.1

Perpustakaan Pusat - Lantai 2

Tersedia namun tidak untuk dipinjamkan - Tandon/Tidak dipinjamkan

Informasi Detil

Judul Seri

-

No. Panggil

A15/023 Teg p

Penerbit

New Delhi : ., 2015

Deskripsi Fisik

-

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

A15/023

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subyek

-

Info Detil Spesifik

-

Pernyataan Tanggungjawab

-

Versi lain/terkait

Lampiran Berkas

Komentar

---

You must be logged in to post a comment