PENERAPAN PSAK NO. 45 PADA GEREJA GMIM BUKIT ZAITUN WALIAN DUA

Disclosure of financial statements of the Church so important that financial accountability becomes clear, and can increase the confidence of donors and people who have given charity to the Church to manage the fund. Demands for accountability are adequate, especially for non-profit organizations of the Church can be overcome by applying general standards that apply in Indonesia, PSAK No. 45 on financial reporting nonprofits. The purpose of this study was to determine how the Financial Statements GMIM Olivet Church Walian Two when applying PSAK No. 45. The method used is descriptive qualitative method. The results obtained GMIM Olivet Church Walian Two prepare financial statements based on Tata's Church, where the financial statements prepared in the form of a report containing the budget realization of revenue and expenditure of the Church during the year. GMIM Olivet Church should apply PSAK No. 45 so that the financial statements would be more relevant, reliable, and can be compared to the accountability of the financial statements is adequate.

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PENERAPAN PSAK NO. 45 TENTANG PELAPORAN KEUANGAN ORGANISASI NIRLABA PADA SANGGAR SENI BUDAYA LOGOS MA’KANTAR

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.9.3.6124.2014 ◽

2014 ◽

Vol 9 (3) ◽

Author(s):

Claudia W.M. Korompis

Keyword(s):

Human Resources ◽

Financial Reporting ◽

Qualitative Method ◽

Financial Statements ◽

Studio Art ◽

Financial Situation ◽

Non Profit ◽

Cultural Arts ◽

Non Profit Organizations

Global economic development could not be separated from the role of an organization of profit and non-profit organizations. Non-profit organizations (non-profit) into a container made of human resources as the most valuable asset. Although it is not concentrated on profits, but the financial reporting presented by this organization must have a standard as a basis for the preparation and reporting to interested parties. SFAS No. 45 states that non-profit organizations to obtain resources from the donations of members and other contributors do not expect any compensation from the organization. The objective of financial statements for internal parties is to know the financial situation that exists in the organization, while external parties aimed to determine whether the available funds have been used properly and in the attached financial statements of the organization. The study was conducted at the Cultural Arts Studio Logos Ma'kantar. This study aims to look at how the financial statements Cultural Arts Studio Logos Makantar whether in accordance with SFAS No. 45.Metode analysis used is descriptive qualitative method outlines the nature, describing, comparing a data.Hasil and conclusions of this study are the financial statements of Studio Art culture Logos Makantar not prepare financial statements in accordance with the format of the financial statements of a non-profit that exists in SFAS No. 45, and this makes the board are encouraged to immediately apply the financial statements in accordance with SFAS No. 45 for the benefit of the organization in the future.

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PENERAPAN AKUNTANSI NIRLABA BERDASARKAN PSAK NO. 45 (STUDI KASUS PADA MASJID AL-BAITUL AMIEN DI JEMBER)

JURNAL AKUNTANSI UNIVERSITAS JEMBER ◽

10.19184/jauj.v17i1.11195 ◽

2020 ◽

Vol 17 (1) ◽

pp. 37

Author(s):

Desy Rustiyanti Rahayu ◽

Moh. Halim ◽

Gardina Aulin Nuha

Keyword(s):

Qualitative Methods ◽

Financial Reporting ◽

Financial Management ◽

Financial Statements ◽

Non Profit ◽

Financial Accountability ◽

Non Profit Organizations

This study aims to find out how financial management in mosques and see how the method of recording is related to the standards issued by the Indonesian Accounting Association (IAI) in financial reporting for non-profit organizations namely PSAK 45 at Al-Baitul Amien mosque in Jember. The author in conducting this research uses qualitative methods. Data collected by using interviews and documents by looking directly at the financial statements that have been presented by the mosque management. Interviews at the Al-Baitul Amien Mosque in Jember were conducted with the treasurer, financial staff and takmir of the mosque. The results of this study indicate that mosque administrators have managed finances openly as a form of accountability or financial accountability of the mosque by recording cash receipts and disbursements. Financial management is well recorded even though it is still simple. Regarding PSAK 45, mosque administrators have not recorded according to PSAK 45 because these standards are recognized as having never been heard and introduced to mosque administrators. Keywords: Mosque, PSAK No. 45, and SAK

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Penerapan PSAK No. 45 Pada Laporan Keuangan Nirlaba di Yayasan Pendidikan Diniyyah Putri Lampung

Bukhori: Kajian Ekonomi dan Keuangan Islam ◽

10.35912/bukhori.v1i1.500 ◽

2021 ◽

Vol 1 (1) ◽

pp. 40-64

Author(s):

Pandhu I Sukmantoro ◽

◽

Evi Ekawati ◽

Keyword(s):

Financial Reporting ◽

Research Methodology ◽

Qualitative Method ◽

Financial Statements ◽

Case Study Approach ◽

Non Profit ◽

Study Approach ◽

Non Profit Organizations

Abstract Purpose: This study aimed to ascertain how the Diniyyah Putri Education Foundation prepares its financial statements and conducts a review of the preparation results. Research Methodology: The qualitative method was used in this study, with a case study approach. Results: Diniyyah Putri Education Foundation did not follow PSAK 45 in its financial reporting in this study. Contribution: This research contributes to non-profit organizations in Indonesia by instructing them how to prepare financial statements according to Indonesian law, specifically PSAK No. 45.

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PENERAPAN PSAK NO. 45 REVISI TAHUN 2015 PADA YAYASAN MADRASAH IBTIDAIYAH BAITUL MAKMUR KOTA KOTAMOBAGU

ACCOUNTABILITY ◽

10.32400/ja.16031.6.1.2017.92-102 ◽

2017 ◽

Vol 6 (1) ◽

pp. 92

Author(s):

Aldiansyah Sugeha ◽

Linda Lambey

Keyword(s):

Elementary School ◽

Financial Statements ◽

Financial Statement ◽

Qualitative Result ◽

Non Profit ◽

Non Profit Organizations ◽

Student Fees ◽

The Times ◽

Cash Receipt ◽

Descriptive Qualitative

Along with the times, now a non-profit organization has been growing rapidly, for example a foundation engaged in educational, religious, health and others. Kotamobagu State Islamic Elementary School is an example of a foundation that is engaged in the field of education are categorized into non-profit organizations because it has the resources coming from student fees and parental contributions. As with any profit organizations, non-profit organizations also require knowledge of accounting to record expenses and revenues. In order to provide some form of responsibility and accountability to the community, the foundation is also required to prepare financial statements in accordance with the rules or standards that already exist. The purpose of this study was to determine the Financial Statements of Government Elementary School Baitul Makmur when applying PSAK No. 45. The method used is descriptive qualitative. Result shows that Government Elementary School have made a financial statement is still as simple as cash receipt book, cash expenditure book, the book recapitulation and did not make statements as set forth in PSAK No. 45.Keywords : PSAK, Nonprofit, Financial Statement

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ANALISIS PERTANGGUNGJAWABAN KEUANGAN ORGANISASI NIRLABA DAN PENYUSUNAN LAPORAN KEUANGAN SESUAI DENGAN PSAK 45 DI MASJID AL-MUTTAQIN BEKASI

Jurnal Manajemen Bisnis Krisnadwipayana ◽

10.35137/jmbk.v6i3.221 ◽

2018 ◽

Vol 6 (3) ◽

Author(s):

Hayuningtyas Pramesti Dewi, SE., Ak., M.Ak., CA ◽

Yayang Novita Sari

Keyword(s):

Financial Statements ◽

Non Profit ◽

Financial Report ◽

Financial Accountability ◽

Non Profit Organizations

This research raises the issue of financial accountability for non-profit organizations. The object of the research was conducted at Al Muttaqin Mosque Jatibening Bekasi for the 2016-2017 reporting year. Data obtained from cash in and out cash recap, observation and interview. The results of the study were that the Al Muttaqin Mosque had not made a Financial Report in accordance with PSAK 45 so that the preparation of the Financial Statements in accordance with PSAK 45 was tried to be compiled in the study.

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Organisasi Pengelola Zakat Komparasi Standar Akuntansi Organisasi Nirlaba Dan Standar Akuntansi

ZISWAF : Jurnal Zakat dan Wakaf ◽

10.21043/ziswaf.v5i2.4336 ◽

2019 ◽

Vol 5 (2) ◽

Author(s):

Supriyanti Efri

Keyword(s):

Nonprofit Organizations ◽

Financial Reporting ◽

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Literature Study ◽

Non Profit ◽

Management Organization ◽

Non Profit Organizations

<p class="Standard"><em>Institute of Accountants (IAI) issued Statement of Financial Accounting Standards (PSAK) One of the parameters of public tust in zakat management organization is financial reporting based on accounting and application of sharia principles in it. To this end, the Indonesian No. 109 on zakat accounting standards. Previously the zakat management organization still uses PSAK No. 45 on non-profit accounting. This study aims to provide an overview of accounting standards of nonprofit organizations and accounting standards of zakat management organizations in Indonesia as well as to make comparisons between the two. This study is a literature study. The results of this study indicate there are some differences between non-profit accounting standards with zakat accounting standards. In zakat management organizations there are elements of sharia and it is not found in non-profit organizations in general, there are components of different financial statements which in the organization of zakat management there are additional components, namely: reports on changes in management assets, and so on.</em></p>

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Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba Berdasarkan ISAK 35 Pada Gereja HKBP Km 55

Kompak :Jurnal Ilmiah Komputerisasi Akuntansi ◽

10.51903/kompak.v14i2.555 ◽

2021 ◽

Vol 14 (2) ◽

pp. 308-339

Author(s):

Andro Siregar

Keyword(s):

Accounting Standards ◽

Financial Statements ◽

Cash Flows ◽

Non Profit ◽

Financial Report ◽

Financial Accountability ◽

Financial Position ◽

Comprehensive Income ◽

The Church

This journal discusses the presentation of financial statements on non-profit entities. Initially, non-profit entities presented financial statements based on PSAK 45 which was later changed to ISAK 35. One of the non-profit entities included in the church, the most important aspect of which was financial accountability. Good accountability is obtained from generally accepted accounting standards. The purpose of this journal is to find out the presentation of financial statements based on the implementation of ISAK 35 which began on January 1, 2020. The object of this paper is the presentation of the financial statements of the HKBP KM 55 Church. The data were collected through a series of interviews and observations. The financial statements that will be produced are statements of financial position, statements of comprehensive income, statements of cash flows and notes to financial statements. Keywords : ISAK 35, Non-Profit Entities, Financial Report ABSTRAK Jurnal ini membahas mengenai penyajian laporan keuangan pad entitas non laba. Pada awal nya entintas non laba menyajikan laporan keuangan berdasarkan PSAK 45 yang kemudian diubah menjadi ISAK 35. Salah satu yang termasuk dalam entitas non laba adalah gereja ,aspek yang paling penting nya adalah pertanggungjawaban keuangan. Pertanggung jawaban yang baik didapat dari standar akuntansi yang berlaku umum. Tujuan dari jurnal ini adalah untuk mengetahui penyajian laporan keuangan berdasarkan penerapan ISAK 35 yang dimulai sejak 1 januari 2020. Objek penulisan ini adalah penyajian laporan keuangan Gereja HKBP KM 55. Data dikumpulkan melalui serangkian wawancara dan observasi. Laporan keuangan yang akan dihasilkan adalah laporan posisi keuangan, laporan penghasilan komprehensif, laporan arus kas dan catatan atas laporan keuangan. Kata Kunci : ISAK 35, Entitas Nonlaba, Laporan Keuangan

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ANALISIS PENERAPAN PSAK NO. 45 TENTANG PELAPORAN KEUANGAN ENTITAS NIRLABA PADA JEMAAT GMIST PNIEL BIAU KAB, KEP. SITARO

ACCOUNTABILITY ◽

10.32400/ja.16032.6.1.2017.103-111 ◽

2017 ◽

Vol 6 (1) ◽

pp. 103

Author(s):

Raisa Stephanie Janis ◽

Novi S. Budiarso

Keyword(s):

Financial Reporting ◽

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Analysis Method ◽

Non Profit ◽

For Profit ◽

Not For Profit ◽

The Government ◽

The Church

Profit entity is an organization that can be owned by the government or private sector owned, its main purpose is not for profit. One nonprofit entity engaged in religious church. As a nonprofit entity, the church should make financial statements accountability and reporting to users of financial statements of the church, the church that is the main source of income in the church. In Indonesia, a special standard financial reporting profit entity organized under Statement of Financial Accounting Standards (SFAS) No. 45. This research was conducted at the Jemaat GMIST Pniel Biau. The purpose of this study was to determine the adoption of PSAK No. 45 of the Financial Reporting Entities Non-Profit on Jemaat GMIST Pniel Biau. Descriptive qualitative analysis method is a method discussion of issues that are outlining, describe, compare and explain the data. Results showed Jemaat GMIST Pniel Biau not yet adopted PSAK No. 45 on the presentation of its financial statements, but the church is preparing financial statements of the realization of revenues and expenditures in accordance with the regulations GMIST no. 6 in 2012.Keywords : PSAK No. 45, non profit, financial statements

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Penyajian Laporan Keuangan Entitas Berorientasi Non Laba Berdasarkan ISAK 35 Pada Gereja HKBP Km 55

Kompak :Jurnal Ilmiah Komputerisasi Akuntansi ◽

10.51903/kompak.v14i2.586 ◽

2022 ◽

Vol 14 (2) ◽

pp. 308-339

Author(s):

Sahala Purba ◽

Andro Siregar ◽

Melva Esnida Saragih

Keyword(s):

Financial Statements ◽

Cash Flows ◽

Non Profit ◽

Financial Report ◽

Financial Accountability ◽

Financial Position ◽

Comprehensive Income ◽

The Church

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Implementation of the Teaching on the Life of the Apostle Paul in Serving Based on 2 Timothy 3:10-17

International Journal of Culture and Religious Studies ◽

10.47941/ijcrs.709 ◽

2021 ◽

Vol 2 (3) ◽

pp. 1-18

Author(s):

Daniel Zacheus Soelistiyo ◽

Hana Suparti ◽

Paulus Sentot Purwoko ◽

Ana Lestari

Keyword(s):

Qualitative Method ◽

Analysis Approach ◽

Way Of Life ◽

Literature Study ◽

Apostle Paul ◽

Important Thing ◽

God's Word ◽

The Church ◽

Descriptive Qualitative

The pastor cannot be separated from his ministry life. In the church, the pastor is a leader, the attitudes and actions of pastors are often imitated by their congregation. Therefore, the pastor must maintain the attitudes and actions of his congregation as well as possible, the most important thing is that he must be able to set an example for others. For this reason, this article describes Paul's life teaching in serving as the goal in this writing which is beneficial for the implementation of the shepherd in serving God and others. Using descriptive qualitative method with literature study and analysis approach. So it can be concluded that the implementation of teaching about the life of the Apostle Paul in serving is based on 2 Timothy 3:10-17, among others: The Apostle Paul's Way of Life (Verse 10a). The Patience of the Apostle Paul (Verse 10b). The love of the Apostle Paul (Verse 10c). Perseverance of the Apostle Paul (Verse 10d). Live Hold on to the truth (Verse 14). Seek to know the Scriptures (Verse 15a). Wisdom (Verse 15b). Faith in Jesus (Verse 15). Living in the Word (Verse 16) Willing to Teach God's Word (Verse 16a). Willing to admit mistakes (Verse 16b). Willing to correct behavior (Verse 16c). Willing to be educated in the truth (Verse 16d). Willing to do good (Verse 17). All of this can be a guide for pastors in implementing Paul's teachings for the church and its ministry entrusted by God.

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