Institusion
Universitas Katolik Darma Cendika
Author
Purba, Silfi Wahyu Oktadia Putri
Subject
HG Finance
Datestamp
2020-12-19 13:02:32
Abstract :
Broadly speaking, the organizational goals managed by educational institutions can be divided into two, namely: making a profit (business), while the others are not profit-oriented (non-profit). Non-profit organizations are organizations where the main purpose is not to make money. The purpose of this research is to find out whether the financial statements of the Kasih Harapan Foundation are in accordance with PSAK 45. The research method used is descriptive qualitative research that focuses on redesign using PSAK 45 as a basis for preparing financial statements. The result of the study found that the financial statements of the Kasih Pengharapn Foundation are in accordance with PSAK 45 standards. The solution was to redesign the financial statements of the Kasih Harapan Foundation which consisted of activity reports, financial position reports, cash flow statements, and notes to financial statements.