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JIRA IMPLEMENTASI PSAK NO. 45 DALAM PELEPASAN KEUANGAN PADA YAYASAN LEMBAGA PENDIDIKAN ZAINUDDIN
The purpose of this research is to find out the arrangement, the form and the content of financial report of the foundation which refers to the provisions of PSAK no.45. The object of this research is the foundation of Zainuddin educational institution. Based on the evaluation to the financial report which is prepared by the Zainuddin Education Institution Foundation in 2011, the result of the research indicates that: (1) The foundation only made balance report and lost profit report. (2) Balance report and lost profit report is presented in appropriate with PSAK no.45, but there is some of account that have not been presented in accordance with PSAK no. 45 which is the classification of net asset. (3) The foundation doesn’t have a cash flow report which can give information about cash inflows and cash outflows. Because the foundation assume that the balance report and lost profit report are compiled every end of the month and accumulated at the end of each year has provided sufficient information for users of financial statments. Keywords: the implementation of PSAK No. 45, foundation, financial report.
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