Analisis Penerapan PSAK 45 (Revisi 2011) Terhadap Penyusunan Laporan Keuangan Entitas Nirlaba (Studi Kasus pada Yayasan Dharma Setia Kosgoro)

Abstract

The financial statement is a very important information to commercial entities and non-profit
entities. Due to the existence of the financial statements concerned people can find relevant
information on the activities undertaken and the progress of the company or organization.
Characteristics of non profit entities with different business entities, the main difference lies in the
way the fundamental entity obtaining the resources needed to perform various operations activities.
The purpose of this study is to analyze the application of PSAK 45 (Revised 2011) in a non profit
entity which shaped the foundation. The analysis was performed to obtain data and information
relating to the above problem. In addition, to determine the extent of compliance or conformity of the
financial statements presented by the non profit entity of the provisions contained in Pernyataan
Standar Akuntansi Keuangan (PSAK) Number of 45 Research conducted by the author is in "Yayasan
Dharma Setia Kosgoro" is located in Bogor. Yayasan Dharma Setia Kosgoro is one of the foundation
which is a unit of private education providers established on 9 September 1987. The results showed
that Yayasan Dharma Setia Kosgoro has made the preparation of the financial statements fairly well.
Foundations of financial statements consist of statements of financial position, statement of activities,
statement of cash flows, and notes to the financial statements, it is in accordance with PSAK 45.