23-8-2022
Abstract
This study aims to understand and ensure the suitability of the financial statements presented by the Ibn Sina Cilacap Islamic and Social Education Foundation with the application of PSAK No. 45 non-profit financial reports.This type of research is qualitative research. Data collection techniques were carried out by interview and documentation. Descriptive – analysis method is to describe and compare PSAK No. 45 with the components of the financial statements of the Ibn Sina Cilacap Islamic and Social Education Foundation and conclude with statements of appropriate and inappropriate application.The results showed that: the financial statements of the Ibnu Sina Cilacap Islamic and Social Education Foundation are not fully appropriate because it can be concluded that as many as 32 paragraphs in PSAK No. 45 there are 19 appropriate paragraphs (59%) and 13 paragraphs that are not appropriate (41%). The financial statements that are made still use the term financial statements of business entities, namely the balance sheet which should be a statement of financial position, the income statement which should be an activity report. The difference in terms in bank cash mutations which should be cash flow statements and explanations of financial statements which should be notes on financial statements. The financial statements prepared to present the entity's resources in terms of capital consisting of donations and waqf, should the entity's resources be presented with net assets and then classified in the group of unrestricted, temporarily bound and permanently bound net assets. Expenses or expenses are presented in general deducting from revenue received there is no separation of expenses or expenses based on unrestricted, temporarily bound and permanently bound net assets. Suggestions that can be submitted are first in the general ledger account for other assets, there is an auxiliary account for buildings under construction and pre-operation costs should be replaced with other pre-operation costs auxiliary accounts. The second suggestion is that the financial statements should follow the applicable Financial Accounting Standards. Keywords: Financial statements, Application of PSAK No. 45, Non-Profit Organizations.
SKRIPSI ANI ROFINGATUN 182001 S1 AKUNTANSI A.pdf