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PERTANGGUNGJAWABAN KEUANGAN PONDOK PESANTREN STUDI PADA YAYASAN NAZHANT THULLAH
The purpose of this research is to comprehend how the financial management of Nazhatut Thullad boarding school. Moreover, to comprehend how the financial management of Nazhatut Thullab foundation on Accounting Standard Statement Number 45 about nonprofit entity?s financial reporting. The data management is carried out directly from its source in the form of interview. This unstructured interview is directed to the foundation management party, particularly to the information development department, financial department, and documentation of data in the form of 2012 financial statement of Nazhatut Thullab foundation. The result of the research shows that: 1) accounting media that has been used in responsibility to the financial management of Nazhatut Thullab boarding school is Cash receipt and cash disbursement report. 2) The financial management process at Nazhatut Thullab boarding school i.e. funds which come from apprentices, donation either from the government or community which has been collected by the foundation then it is recorded by the financial administration department to be managed by the foundation. 3) Nazhatut Thullab boarding school has not presented financial statement which is based on Accounting Standard Statement Number 45 about nonprofit entity. In preparing financial statement, the foundation is only presented cash receipt and cash disbursement report in which these reports are not match with classification posts which are suitable with the prevailing financial accounting standard since the foundation does not recognize the accounting standard that has been used as financial reporting guidelines for nonprofit entity.
Keywords: Responsibility, Foundation Financial Management, and Financial Statement
1S142398 | A14/398 Zai p - c.1 | Perpustakaan Pusat - Lantai 2 | Tersedia namun tidak untuk dipinjamkan - Tandon/Tidak dipinjamkan |
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