ANALISIS PENERAPAN PSAK NO 45 (REVISI 2011) ATAS LAPORAN KEUANGAN INSTITUT PERTANIAN BOGOR SEBAGAI PERGURUAN TINGGI NEGERI BADAN HUKUM (PTN-BH)
The method used was descriptive qualitative research aimed to provide
a detailed picture of the background and characteristics that are typical of the
subject under study.
Based on the results of the discussion, IPB as PTN-BH has generally
presented the financial statements in accordance with PSAK No. 45 (revised on
2011) about Nonprofit Organizations Financial Reporting and the provisions
applicable to Public Service Agency (BLU) are PMK No. 76 / PMK.05 / 2008.
Results of the analysis also concluded that generally the IPB Financial
Statements and Accounting Policy was appropriate, including: Nonprofit
Financial Statements, Asset Classification and Obligations, Asset Classification
Net Classification of Restricted and Unrestricted Net Asset, The Activity Report,
Classification of revenues, expenses, gains and losses, permanent or temporarily
attached net assets, Information on Service Provision, Classification of Revenue
and Expenditure of Cash. The statements of cash flows on the preparation of the
IPB financial statements consisted of cash flows from operating activities, cash
flows from investing activities and cash flows from financing activities.
Key words: Application of PSAK No. 45 (Revised 2011), Financial Report, IPB,
Key words : Application of PSAK No.45 (revised 2011), Financial Report, IPB,