Analisis Penerapan PSAK No. 45 (2011) Tentang Pelaporan Keuangan Entitas Nirlaba Pada Badan Layanan Umum Pusat Pembiayaan Perumahan Kementerian Perumahan Rakyat Republik Indonesia
| Main Author: | Riyandi, Riyandi |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2015
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| Subjects: | |
| Online Access: |
http://repository.ibs.ac.id/715/1/RIYANDI_200912126_SKRIPSI.pdf http://repository.ibs.ac.id/715/2/RIYANDI_200912126_JURNAL.pdf http://repository.ibs.ac.id/715/ http://lib.ibs.ac.id/index.php?p=show_detail&id=2445&keywords=Riyandi |
Daftar Isi:
- The aim of this reasearch is to show information about the implementation of PSAK No. 45 (2011) about financial report nonprofit entities at Badan Layanan Umum Pusat Pembiayaan Perumahan Kementerian Perumahan Rakyat Republik Indonesia. BLU accounting and financial reporting is conducted in accordance with Financial Accounting Standards issued by the association of the accounting profession Indonesia. Based on the similarity character owned BLU, the accounting standard used is the Pernyataan Standar Akuntansi Keuangan (PSAK) No. 45 (2011) about financial reporting for non-profit entities. The research method used is descriptive qualitative analysis. Qualitative analysis to determine the object of research namely Financial Reporting BLU Pusat Pembiayaan Perumahan Kementerian Perumahan Rakyat Republik Indonesia with PSAK No. 45 (2011) The results of qualitative analysis showed significant differences. Most of PSAK No. 45 (2011) accounting standards can’t be applied in the financial statements of BLU Pusat Pembiayaan Perumahan Kementerian Perumahan Rakyat Republik Indonesia Keyword : PSAK No. 45, nonprofit entities.