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

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.

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

2015 ◽  
Vol 13 (03) ◽  
Author(s):  
Leonardo Kumambow ◽  
Jantje J. Tinangon ◽  
Victorina Z. Tirayoh
Keyword(s):  
Financial Reporting ◽  
Qualitative Method ◽  
Financial Statements ◽  
Non Profit ◽  
Financial Accountability ◽  
Non Profit Organizations ◽  
The Church ◽  
Descriptive Qualitative

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.

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

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.

scholarly journals PENGARUH PEMAHAMAN MANAJER TENTANG STANDAR AKUNTANSI KEUANGAN SYARIAH DAN PERAN DEWAN PENGAWAS SYARIAH TERHADAP KUALITAS LAPORAN KEUANGAN BPRS DI ACEH

2017 ◽  
Vol 1 (1) ◽  
pp. 1-8
Author(s):  
Suazhari Suazhari
Keyword(s):  
Social Science ◽  
Human Resources ◽  
Financial Reporting ◽  
Supervisory Board ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Purposive Sampling

This study aimed to determine the effect of managers understanding of sharia financial accounting standards, and the influence of Islamic Sharia Supervisory Board on the quality of the financial statements of BPRS in Aceh. The qualified financial statements has principal characteristics: understandable, relevant, reliable and comparable. The manager understanding of Sharia Financial Accounting Standards and the role of Islamic Sharia Supervisory Board should play a role in achieving quality financial statements. Factor of limited human resources can be a factor that will not achieve the quality of financial reporting. Managers and Sharia Supervisory Board on the BPRS are two of the human resources role in BPRS operations. The sample in this study is the BPRS in Aceh. Survey respondents totaled 35 people who have positions in the BPRS as a director, managers and the Sharia Supervisory Board. Sampling was purposive sampling. The analysis method used is multiple linear regression using the computer software Statistical Package for Social Science (SPSS). The results of this study showed a significant effect between managers understanding of Sharia Financial Accounting Standards on the quality of financial reporting and the existence of a significant effect between the role of the Sharia Supervisory Board on the quality of financial statements.Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman manajer tentang Standar Akuntansi Keuangan Syariah dan pengaruh Dewan Pengawas Syariah terhadap kualitas laporan keuangan BPRS di Aceh. Laporan keuangan berkualitas memiliki karakteristik kualitatif pokok yaitu: dapat dipahami, relevan, handal dan dapat dibandingkan. Pemahaman manajer tentang Standar Akuntansi Keuangan Syariah dan Peran Dewan Pengawas Syariah semestinya berperan dalam mewujudkan laporan keuangan yang berkualitas.Faktor keterbatasan sumber daya manusia dapat menjadi faktor yang menghalangi tidak tercapainya laporan keuangan yang berkualitas.Manajer dan Dewan Pengawas Syariah pada BPRS merupakan dua diantara sumber daya manusia yang berperan dalam operasional BPRS.Sampel pada penelitian ini adalah BPRS yang ada di Aceh.Responden penelitian berjumlah 35 orang yang memiliki jabatan di BPRS sebagai direktur, kepala bagian dan Dewan Pengawas Syariah.Pengambilan sampel secara purposive sampling. Metode analisis yang dipergunakan adalah regresi linear berganda dengan menggunakan software komputer Statistical Package for Social Science (SPSS).Hasil penelitian ini menunjukkan adanya pengaruh yang signifikan antara pemahaman manajer tentang Standar Akuntansi Keuangan Syariah terhadap kualitas laporan keuangan dan juga adanya pengaruh yang signifikan antara peran Dewan Pengawas Syariah terhadap kualitas laporan keuangan.

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

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

scholarly journals Non-profit organization’s endowment as a source of financing to improve its sustainability

2021 ◽  
Vol 91 ◽  
pp. 01027
Author(s):  
Filip Rebetak ◽  
Viera Bartosova
Keyword(s):  
Slovak Republic ◽  
Financial Statements ◽  
Financial Assets ◽  
It Use ◽  
Financial Situation ◽  
Non Profit ◽  
For Profit ◽  
Velvet Revolution ◽  
Non Profit Organizations

Non-profit organizations are an important part of the economy and are needed to fulfill many beneficiary roles that neither market, nor state would fill. Non-profit organizations in Slovakia became important after the 1989 Velvet revolution, the dissolution of the Czechoslovakia and creation of the free and democratic Slovak Republic. Ever since them, non-profit played a role in everyday life of people in Slovakia. Non-profit organizations exist with the aim of providing generally beneficiary services without the aim of making profit for their founders – which is what makes them distinct from for profit businesses. However, non-profit organizations need funding for their operations in the same way as any other organizations. They need to pay their bills, salaries, purchase materials, services, etc. Because of their non-profit nature, the sources of financing for these costs are different. The aim of this paper was to look at the endowment of non-profit organizations and its investment as a source of non-profit financing and the current situation in Slovakia regarding it use. We analysed financial statements of foundations available through Finstat.sk database. We found that the use of investing the endowment for self-financing of non-profit organizations is almost non-existent in conditions of Slovak non-profit sector, with only 13,7% of organizations having any long-term financial assets and only 3,9% having any substantial gains from them. Further, we proposed a framework for possible use of the endowment as a source of funding for more non-profit organizations in order to improve the financial situation and sustainability of the non-profit sector.

scholarly journals Organisasi Pengelola Zakat Komparasi Standar Akuntansi Organisasi Nirlaba Dan Standar Akuntansi

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>

scholarly journals PARTNERSHIP WITH NON-PROFIT ORGANIZATIONS AS A WAY TO INCREASE THE SOCIAL RESPONSIBILITY OF RUSSIAN BUSINESS: A PRACTICE-ORIENTED APPROACH

2020 ◽  
pp. 133-139
Author(s):  
P. S. Shcherbachenko ◽  
M. S. Karlinskaya
Keyword(s):  
Social Responsibility ◽  
Financial Reporting ◽  
Social Economic ◽  
Non Profit ◽  
The Social ◽  
Metallurgical Company ◽  
Non Profit Organizations ◽  
Oil Company ◽  
Oriented Approach

Recently, the role of social responsibility in forming a company’s business reputation and achieving success in the market has been increasing. Many Russian corporations interact with non-profit organizations when implementing programs and projects in various spheres, including social, economic, and environmental. Based on the analysis of non-financial reporting of Russian corporations, joint programs of the commercial and non-commercial sectors on the example of four companies, operating in various sectors of the economy: PJSC “ Oil Company “Rosneft”, PJSC “VTB Bank”, PJSC “Mining and Metallurgical Company “Norilsk Nickel”, and PJSC “Rostelecom” have been described in the article. The result of this partnership is raising efficiency of social activities of companies, increasing their contribution to solving socially significant problems, improving the welfare of society, protecting the environment, and as a consequence, increasing the level of social responsibility of Russian business as a whole.

Composition and characteristics of the financial statements elements in accordance with IFRS

2020 ◽  
pp. 36-42
Author(s):  
Mohammad Tariq Jassim
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
International Financial Reporting Standards ◽  
International Accounting ◽  
Reporting Standards ◽  
Financial Reporting Standards ◽  
Current Trends ◽  
Similarities And Differences ◽  
Qualitative Characteristics

In a market economy, the role of International Financial Reporting Standards is increasing. In order to understand their significance in modern conditions it seems necessary to consider the peculiarities of evolution of IFRS formation. The article reflects actual issues concerning the role and significance of International Accounting and Reporting Standards in modern conditions. The author has defined the necessity of applying International Accounting and Reporting Standards by Russian companies. The article highlights the main elements and users of financial statements prepared on the basis of IFRS, and analyzes the similarities and differences that exist in the formation of financial statements, based on the requirements of IFRS and RAS. The main qualitative characteristics of financial statements are considered in detail. Based on the results of the research, the author has identified current trends in the transition to international financial reporting standards.

GREEN BONDS AS A NEW FINANCIAL INSTRUMENT

2020 ◽  
Vol 3 (7) ◽  
pp. 98-102
Author(s):  
M. V. DUBROVA ◽  
◽  
N. N. ZHILINA ◽  
Keyword(s):  
Raw Materials ◽  
Financial Burden ◽  
Environmental Problems ◽  
Green Economy ◽  
Non Profit ◽  
The Public ◽  
Economic Problems ◽  
Green Finance ◽  
Non Profit Organizations

The relevance of the article is determined by the fact that in Russia there is no effective mechanism of state support for the activities of non-profit organizations in the field of “green Finance”. The role of non-profit organizations is leveled, which can become a serious help in solving economic problems, in particular, the problems of recycling and processing of secondary raw materials, the placement of industrial waste and household garbage, and landscaping of large megacities. The main financial burden in the field of “green economy” falls on States and large enterprises. Meanwhile, we cannot ignore the important role of non-profit organizations that can not only draw attention to environmental problems to the public, but also offer their own measures to solve environmental problems. In this regard, it becomes relevant to consider the participation of non-profit organizations in the implementation of environmental projects by attracting “green Finance”.

POTENTIAL DEVELOPMENT OF «GREEN BONDS» IN THE RUSSIAN ECONOMY

2020 ◽  
Vol 1 (8) ◽  
pp. 119-123
Author(s):  
M. V. DUBROVA ◽  
◽  
N. N. ZHILINA ◽  
Keyword(s):  
Raw Materials ◽  
Financial Burden ◽  
Environmental Problems ◽  
Green Economy ◽  
Non Profit ◽  
Russian Economy ◽  
Green Finance ◽  
Potential Development ◽  
Non Profit Organizations

he relevance of the article is determined by the fact that in Russia there is no effective mechanism of state support for the activities of non-profit organizations in the field of «green Finance». The role of non-profit organizations is leveled, which can become a serious help in solving economic problems, in particular, the problems of recycling and processing of secondary raw materials, the placement of industrial waste and household garbage, and landscaping of large megacities. The main financial burden in the field of «green economy» falls on States and large enterprises. Meanwhile, we cannot ignore the important role of non-profit organizations that can not only draw attention to environmental problems to the public, but also offer their own measures to solve environmental problems. In this regard, it becomes relevant to consider the participation of non-profit organizations in the implementation of environmental projects by attracting «green Finance».

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