Penerapan Psak 45 Pada Organisasi Usaha Nirlaba Di Gki Mojosari
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Institusion
Universitas Katolik Darma Cendika
Author
Budirianto, Joe Sava
Subject
HF5601 Accounting
Datestamp
2024-04-16 03:20:57
Abstract :
This research is to show that the importance of preparing financial statements. The objective to be achieved is to look at the financial statements in the GKI Mojosari that are in accordance with the provisions of PSAK 45 financial statements. This research uses descriptive qualitative by obtaining an objective explanation, especially regarding the application of PSAK 45 in the GKI Mojosari. GKI Mojosari itself has complied with laws and regulations to make financial reports. However, the components of the financial statements that are made are incomplete and do not meet the components of the financial statements in accordance with PSAK 45, due to limited human resources. Therefore, researchers construct financial statements in accordance with PSAK 45 from the data obtained.
This research is to show that the importance of preparing financial statements. The objective to be achieved is to look at the financial statements in the GKI Mojosari that are in accordance with the provisions of PSAK 45 financial statements. This research uses descriptive qualitative by obtaining an objective explanation, especially regarding the application of PSAK 45 in the GKI Mojosari. GKI Mojosari itself has complied with laws and regulations to make financial reports. However, the components of the financial statements that are made are incomplete and do not meet the components of the financial statements in accordance with PSAK 45, due to limited human resources. Therefore, researchers construct financial statements in accordance with PSAK 45 from the data obtained.
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