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

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This research starts from the development of non-profit institutions in Indonesia that is the
transparency of financial institution demands aconsistentand comparable standardof recording and
reporting, it has been expected that by implementing the 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 of Yayasan Himmatun Ayat Surabaya on the
PSAK No. 45 and to find out whether the PSAK No.45 can be implemented competelyon
thepreparation ofthe financial statements ofthe Yayasan Himmatun Ayat Surabaya.This research
applies descriptive qualitative in which its purpose is to disclosure the real condition and fact
onYayasan Himmatun Ayat Surabaya in the presentationof thefinancial statements whetherit
hasmetthe standard of financial statement which 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
Yayasan Himmatun Ayat 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.

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Ketersediaan

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Informasi Detil

Judul Seri

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No. Panggil

A15/023 Teg p

Penerbit

New Delhi : ., 2015

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

A15/023

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subyek

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Info Detil Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

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