Penerapan Pernyataan Standar Akuntansi Keuangan (PSAK) Nomor 45
Abstract
An orphanage is a form of non-profit organization which is a social welfare institution that is deliberately established by the community who is responsible for providing services and care. The purpose of this study is to apply the Statement of Financial Accounting Standards (PSAK) Number 45 in Non-Profit Organizations in the Province of Gorontalo. This research uses descriptive qualitative retrieval method using 2 types of data, namely, primary and secondary data. The results obtained are then processed so that they become financial statements according to generally accepted accounting standards. The results of this research indicate that the financial statements in Shirathal Ummah Orphanage, Ummul Mukminin Orphanage, and Sholeh Amal Orphanage are reports of cash in and cash out so that a simple activity report is obtained. In the application of PSAK No. 45, this orphanage has not been implemented according to applicable standards. Based on the analysis conducted by researchers related to PSAK No. 45, researchers make financial statements following financial accounting standards number 45 which include statements of financial position, cash flow statements, and notes to financial statements.References
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