Mesakh, AndroMaruli (2014) Penerapan Psak No. 45 Tentang Pelaporan Keuangan Organisasi Nirlaba (Studi Kasus Pada Yayasan X). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menganalisis penyusunan laporan keuangan Yayasan dengan mengacu pada ketentuan PSAK No.45. Penelitian ini bersifat deskriptif, menekankan pada proses, dan análisis data secara induktif. Berdasarkan hasil penelitian dan pembahasan yang telah dilakukan, maka dapat ditarik kesimpulan bahwa dalam penyajian laporan keuangan Yayasan mengacu pada ketentuan PSAK No.45, yaitu penyajian laporan keuangan mengenai laporan aktivitas dan laporan arus kas. Adapun mengenai laporan posisi keuangan menunjukkan bahwa Yayasan X belum sesuai dengan ketentuan yang terdapat pada PSAK No.45. Faktor yang menyebabkan Yayasan X salah melaporkan posisi laporan keuangan dikarenakan sistem atau software yang digunakan masih belum di sempurnakan. Sedangkan Catatan atas laporan keuangan menunjukan YaysanX belum membuat sesuai dengan ketentuan yang terdapat pada PSAK No.45 dikarenakan adanya keterbatasan kemampuan dari sumber daya manusia yang dimiliki oleh yayasan dan masih digunakan sistem yang lama dalam proses penyusunan laporan keuangan khususnya catatan laporan keuangan. Yayasan disarankan meningkatkan kualitas sumber daya manusia dan sistem atau software yang dimiliki sehingga memiliki kemampuan untuk mengaplikasikan PSAK No. 45 dalam proses pelaporan keuangan.
English Abstract
This study purposes to analyze the Foundation s arranggement of report refers to the provisions of SFAS 45 . This is a descriptive study emphasizing on process , and inductive data analysis . Based on the research finding and the discussion done , it can be concluded that in presenting the financial reports the Foundation refers to the provisions of SFAS 45 , the financial report presentation about the report on activities and cash flows . As to the report of financial position it is indicated that Foundation X has wrong reported the report of financial position in accordance with the provisions stated in SFAS 45 . The Factors that cause the Foundation I not to report the notes in the financial report in accordance with the provisions contained in SFAS 45 is errors in the system to report of financial position. While the notes to the financial report it is indicated that Foundation X has not reported the notes to the financial report in accordance with the provisions stated in SFAS 45 . The Factors that cause the Foundation I not to report the notes in the financial report in accordance with the provisions contained in SFAS 45 is the limitations of the human resources in the foundation who still use the old system in process of preparing financial report, especially financial report notes . The Foundation is suggested to improve the quality of human resources and systems in order to have the ability to apply SFAS No. 45 in the financial reporting process
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2014/62/051401697 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Hasbi |
| Date Deposited: | 10 Mar 2014 09:53 |
| Last Modified: | 27 Oct 2021 07:32 |
| URI: | http://repository.ub.ac.id/id/eprint/107621 |
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3.KATA_PENGANTAR.pdf Download (1MB) | Preview |
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5.ABSTRAK.pdf Download (1MB) | Preview |
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6.ABSTRACT.pdf Download (1MB) | Preview |
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4.DAFTAR_ISI.pdf Download (1MB) | Preview |
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1.COVER.pdf Download (1MB) | Preview |
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2.RIWAYAT_HIDUP.pdf Download (1MB) | Preview |
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7.BAB_I.pdf Download (1MB) | Preview |
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8.BAB_II.pdf Download (1MB) | Preview |
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9.BAB_III.pdf Download (1MB) | Preview |
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10.BAB_IV.pdf Download (2MB) | Preview |
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11.BAB_V.pdf Download (1MB) | Preview |
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12.DAFTAR_PUSTAKA.pdf Download (1MB) | Preview |
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13.LAMPIRAN.pdf Download (1MB) | Preview |
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