PENERAPAN PELAPORAN KEUANGAN PADA YAYASAN MASJID AGUNG PALEMBANG BERDASARKAN PSAK 45
Daftar Isi:
- Considering the demand of transparency and accountability non-profit organization for resources provided by resource providers, requires that non-profit organization present financial statements in accordance with generally accepted standard of PSAK 45. The purpose of research is to determine the suitability between the financial reporting applied by Yayasan Masjid Agung Palembang and the provisions of PSAK 45. The result of the research indicates that the financial reporting of Yayasan Masjid Agung Palembang for the period 2016 has not adopted financial reporting in accordance with PSAK 45 about Pelaporan Keuangan Entitas Nirlaba. The financial statements prepared by Yayasan Masjid Agung Palembang are only weekly cash statement, monthly expenditure statement, quarterly expenditure statement, annual expenditure statement and annual activity stataement. The weekly cash statement are only classify cash into cash receipts and cash disbursement. The annual expenditure statement is a summary of the report weekly, monthly, and quarterly that present the expenditure budget and the realization of the expenditure budget.