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

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.

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 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.

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

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

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

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

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

scholarly journals Workshop Pembuatan Laporan Keuangan Dasar Organisasi Nirlaba untuk Santri Lembaga Kesejahteraan Sosial Anak (LKSA) Nurul Iman

2021 ◽  
Vol 2 (2) ◽  
pp. 108-116
Author(s):  
Dede Mustomi ◽  
Asep Dony Suhendra ◽  
Khoirul Ulum ◽  
Maria Lapriska Dian Ela Revita
Keyword(s):  
Community Service ◽  
Financial Reporting ◽  
Positive Impact ◽  
Main Theme ◽  
Study Program ◽  
Financial Reports ◽  
Non Profit ◽  
Financial Report ◽  
Non Profit Organizations ◽  
Welfare Institution

ABSTRACT Financial reports for an organization are very fundamental. This is a form of transparency for the finances of an organization, especially for non-profit organizations such as the Child Social Welfare Institution (LKSA Nurul Iman) which is a community service partner this time. We from the Business Administration Study Program, Faculty of Economics and Business, Bina Sarana Informatika University held a community service with the main theme being a Workshop on Making Basic Financial Reports for Non-Profit Organizations for Students of the Child Welfare Institution (LKSA Nurul Iman). The main problem why we raised this theme is because LKSA Nurul Iman touches more on programs that are religious in nature, even though the challenges ahead are more difficult and global so that teenagers who are currently studying must be given general knowledge, one of which is understanding financial reporting. Departing from these problems, we provide a solution in the form of a financial report preparation workshop, where we will describe the steps for making financial reports that are easily understood by their age. The method we use in community service this time is in the form of a workshop by providing examples of how to make basic financial reports and immediately put them into practice so that participants can absorb the material provided. The implementation of community service this time is still online using the Zoom application. The use of the Zoom application is due to the pandemic that has not ended and is still PPKM level 2. The output achieved in this community service is in the form of a Press Release which will be published in online media. Hopefully this activity will have a positive impact where the skills gained can be used in the future for the benefit of the Foundation and become provisions when they apply for jobs or establish an organization.

Analisis Kinerja Keuangan Lembaga Zakat (Studi Kasus : Badan Amil Zakat Nasional)

2017 ◽  
Vol 1 (2) ◽  
pp. 96
Author(s):  
Efri Syamsul Bahri ◽  
Maya Romantin ◽  
Ahmad Tirmidzi Lubis
Keyword(s):  
Performance Measurement ◽  
Financial Performance ◽  
Ratio Model ◽  
Non Profit ◽  
Financial Report ◽  
Model Based ◽  
Non Profit Organizations

National Amil Zakah Board has a big responsibility to hold the trust of government and society to zakah management in Indonesia. The problem is how the financial performance of National Amil Zakah Agency? This study aims to assess the financial performance of zakah institutions by using financial performance measurement ratio model from Ritchie & Kolodinsky (2003) research for non-profit organizations. The object used in this research is the financial report of Badan Amil Zakat Nasional (BAZNAS) during the period 2004 to 2013. The components of the ratio used are five ratio of Ritchie & Kolodinsky model. Based on Ritchie & Kolodinsky ratios, these five ratios show BAZNAS's financial performance over the last decade well expressed.

scholarly journals PENDAMPINGAN PENYUSUNAN APLIKASI LAPORAN KEUANGAN MASJID YANG AKUNTABEL SESUAI PSAK 45

2019 ◽  
pp. 139
Author(s):  
Suratman Suratman ◽  
Yulianti Yulianti ◽  
Nirsetyo Wahdi
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Microsoft Excel ◽  
Financial Reports ◽  
Non Profit ◽  
Financial Report ◽  
The Public ◽  
The People ◽  
Accounting Reports

Abstrak: Tujuan dalam pengabdian ini untuk merancang Aplikasi Laporan Keuangan Masjid  sesuai dengan Standart Akuntansi Keuangan (PSAK-45) agar laporan keungan tersebut dapat dipertanggungjawabkan ada akuntabel  kepada umat yang menginfaqkan sebagain hartanya ke masjid tersebut. Hal tersebut sebagai salah satu pertanggungjawaban ke padada masyarakat pemberi infaq. Tetapi selain itu pengurus masjid juga harus membuat laporan keuangan yang nantinya akan dilaporkan kepada takmir masjid dan kepada semua pengelola tersebut, sehingga harapannya laporan keuangan tersebut dapat disusun secara transparan sehingga tidak ada kecurigaan dari pihak manapun dan lebih-lebih sebagai pertanggungjawaban kepada  Allah SWT. Dalam penyusunan laporan  laporan akuntansi untuk entitas nirlaba telah diatur dalam Pedoman Standar Akuntansi Keuangan (PSAK-45) yang telah disusun oleh Ikatan Akuntan Indonesia (IAI) sebagai penyusun stantar laporan akuntansi, agar laporan keungan tersebut dapat dipertanggungjawabkan kepada masyarakat dan dapat di baca oleh pihak-pihak yang berkepentingan terhadap laporan keuangan tersebut. Kegiatan ini dilaksanakan dalam bentuk penyuluhan dan pendampingan pembuatan laporan keuangan masjid dengan aplikasi laporan keuangan yang  sistematis dengan menggunakan program Microsoft Excel. Dari hasil evaluasi yang telah dailakukan bahwa hasil dari kegiatan ini sudah mampu meningkatan pemahaman dan ketrampilan dalam menyusun laporan keuangan masjid yaitu berupa Laporan Posisi Keuangan, Laporan Aktivitas, Laporan Arus Kas, dan laporan Perubahan Ekuitas.Kata Kunci: Laporan Akuntansi; Akuntabilitas; Keuangan Masjid; PSAK45 Abstract: The purpose of this dedication is to design the Mosque Financial Report Application in accordance with the Financial Accounting Standards (PSAK-45) so that the financial report can be held accountable to the people who make a part of their wealth available to the mosque. This is one of the responsibilities given to the community giving infaq. But besides that the mosque management must also make financial reports that will later be reported to the mosque takmir and to all the managers, so that the financial statements can be arranged transparently so that there is no suspicion from any party and moreover as an accountability to Allah SWT. In preparing the accounting reports for non-profit entities, it has been regulated in the Financial Accounting Standards Guidelines (PSAK-45) that have been prepared by the Indonesian Institute of Accountants (IAI) as a compiler of accounting reports, so that the financial statements can be accountable to the public and can be read by parties parties with an interest in the financial statements. This activity was carried out in the form of outreach and assistance in making mosque financial reports with the systematic application of financial reports using the Microsoft Excel program. From the evaluation results that have been carried out that the results of this activity have been able to increase understanding and skills in preparing the mosque's financial statements in the form of Financial Position Reports, Activity Reports, Cash Flow Statements, and Equity Change reports.Keywords: Accounting Reports; Accountability; Mosque Finance; PSAK45.

scholarly journals Comparative analysis of company performance result financial statements

2014 ◽  
pp. 30-42
Author(s):  
Neringa Stončiuvienė ◽  
Danutė Zinkevičienė
Keyword(s):  
Public Sector ◽  
Information Needs ◽  
Financial Statements ◽  
Company Performance ◽  
Non Profit ◽  
Cross Cultural Differences ◽  
Need To Evaluate ◽  
Performance Reports ◽  
Non Profit Organizations ◽  
Performance Results

In the scientific literature there are researches presenting the comparison of the form of financial statements of business and public sector and non-profit organizations, however in Lithuania these issues have not been performed. Cross-cultural differences in national accounting and reporting create preconditions for a more detailed research in Lithuania. All this presupposes the need to evaluate pros and cons of different organizations, provides to look for commonalities between different sectorial reports. Proposals for presentation alignment of results of corporate and public sector and non-profit organizations are encountered in the literature, as well as proposals for application of different reporting formats. Detailed analysis of accounting and presentation of performance results in financial statements of business and public sector and non-profit organizations was carried out in this research. At first, it showed that all organizations prepare their performance reports on an accrual basis. The reports contain information both on results of organization's operating activity, and on financial and investment activities. Only the business organizations present information about special items. However, specifics of activities and aim to meet the different information needs of users determine that it is not appropriate to align the organization's performance reports.

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

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

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.

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