Penerapan Pernyataan Standar Akuntansi Keuangan (PSAK) No. 45 Dalam Penyusunan Laporan Keuangan Pada Paroki Redemptor Mundi Di Surabaya
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Institusion
Universitas Katolik Darma Cendika
Author
Fransisca, Sylvia Nidia
Subject
HF5601 Accounting
Datestamp
2023-04-17 03:11:52
Abstract :
Parish is one form of non-profit organizations in the field of religion. Indonesian has established the Financial Accounting Standards Board on the financial statements of non-profit organizations. The Financial Accounting Standards contained in the Statement of Accounting Standard (PSAK) 45 as a non-profit organization, should also be entitled to make a financial report. The activities carried out in the accounting process includes recording, classifying, summarizing, and reporting to the users of the financial statements of an organization for the benefit of information and decision making better for the organization's internal and external parties. Financial statements in Redemptor Mundi Parish prepared in accordance with the Rules and Regulations Basic Parish, but the parish Rendemtor Mundi has not implemented the preparation of financial statements in accordance with the format of the financial statements of nonprofit organizations that exist in PSAK No.45.The parish financial management guided by PSAK No. 45 which established by the Indonesian Institute of Accountants (IAI)
Parish is one form of non-profit organizations in the field of religion. Indonesian has established the Financial Accounting Standards Board on the financial statements of non-profit organizations. The Financial Accounting Standards contained in the Statement of Accounting Standard (PSAK) 45 as a non-profit organization, should also be entitled to make a financial report. The activities carried out in the accounting process includes recording, classifying, summarizing, and reporting to the users of the financial statements of an organization for the benefit of information and decision making better for the organization's internal and external parties. Financial statements in Redemptor Mundi Parish prepared in accordance with the Rules and Regulations Basic Parish, but the parish Rendemtor Mundi has not implemented the preparation of financial statements in accordance with the format of the financial statements of nonprofit organizations that exist in PSAK No.45.The parish financial management guided by PSAK No. 45 which established by the Indonesian Institute of Accountants (IAI)
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