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

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 (REVISI 2011) TENTANG PELAPORAN KEUANGAN ENTITAS NIRLABA PADA YAYASAN LEMBAGA KONSUMEN INDONESIA (YLKI)

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.9.1.25235.2014 ◽

2014 ◽

Vol 8 (3) ◽

Author(s):

Regina Amalia Bumulo ◽

Grace B. Mogi ◽

Harijanto Sabijono

Keyword(s):

Financial Statements ◽

Cash Flows ◽

Legal Form ◽

Non Profit ◽

The Public ◽

Analysis And Evaluation ◽

Financial Position ◽

True State ◽

Statement Of Cash Flows

Foundation is one form of a non-profit entity that aims to provide services to the public community without seeking advantage in carrying out its activities. The legal form of the foundation is often used as a shield to enrich the Founders, the Controllers, and the Directors. To minimize this, and in order to implement the principles of transparency and accountability to the public, the foundation should do the publication of its financial statements in accordance with the current SAK in Indonesia, the PSAK No. 45 (Revised 2011). The purpose of this study is to analyze the financial statements of the Indonesian Consumers Organization in accordance with PSAK No. 45 (Revised 2011). In this study, the author analyzed the data by collecting, interpreting, and analyzing it to produce conclusions about the true state, then compare it with PSAK No. 45 (Revised 2011). Based on the analysis and evaluation can be concluded that: (1) In the statement of financial position, there is no separation between current liabilities and long term liabilities. Also there is a mismatch use of the term "aktiva bersih" and "aset bersih" that should have been presented with the term "aset neto". (2) In the statement of activities, there is a mismatch use of the term "aktiva bersih" and "aset bersih" that should be presented with the term "aset neto". (3) In the statement of cash flows, there is still a mismatch use of the term "arus kas bersih" which is supposed to be served with the term "arus kas neto". (4) Notes to the financial statements are in accordance with PSAK No. 45 (Revised 2011).

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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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PENERAPAN PSAK 109 PELAPORAN KEUANGAN AKUNTANSI ZAKAT DAN INFAQ/SHADAQAH PADA LAZISMU

ISLAMICONOMIC Jurnal Ekonomi Islam ◽

10.32678/ijei.v11i1.159 ◽

2020 ◽

Vol 11 (1) ◽

Author(s):

Andreani Hanjani ◽

Kholifah Nur Azizah ◽

Barbara Gunawan

Keyword(s):

Cash Flow ◽

Research Method ◽

Financial Statements ◽

Non Profit ◽

Financial Report ◽

Financial Position ◽

Descriptive Qualitative

The purpose of this study is to know the implementation of PSAK 109 at LAZISMU and to evaluate the suitability of financial report of LAZISMU with PSAK 109. The research method used in this study is descriptive qualitative. This research was conducted at LAZISMU and the information of the research was obtained from interviews and documentation.The results of the study show that LAZISMU mostly implements PSAK 45 about the financial report of non-profit entities where the profits are not obtained through business but are obtained from social and humanity. In reporting the financial report, LAZISMU only implements the program summary that records each zakat and infaq / sadaqah fund and the percentage given to each asnaf. This is contrast with the implementation of PSAK 109 where the record of financial report consists of the reports of financial position, changes in funds, changes in assets under management, cash flow and notes on financial statements. From the results, it is concluded that the record of financial report at LAZISMU is not fully in accordance with PSAK 109.

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Analisis Penerapan Penyusunan Laporan Keuangan Masjid Baitul Makmur Situbondo Berdasarkan ISAK No.35

Jurnal Akuntansi Terapan dan Bisnis ◽

10.25047/asersi.v1i2.2951 ◽

2021 ◽

Vol 1 (2) ◽

pp. 124-133

Author(s):

Srirejeki Dwi Krismontiyah ◽

Yulinartati ◽

Nina Martiana

Keyword(s):

Qualitative Research ◽

Data Collection ◽

Secondary Data ◽

Financial Statements ◽

Cash Flows ◽

Research Data ◽

Primary Data ◽

Financial Position ◽

Comprehensive Income ◽

Net Assets

ABSTRACT This study aims to analyze the preparation of the financial statements of the Baitul Makmur Situbondo Mosque based on ISAK No. 35. The type of research used is descriptive qualitative research. Data collection techniques were obtained through observation, interviews and documentation. The data obtained are secondary data and primary data. The results of this study indicate that the mosque's financial statements are not in accordance with ISAK No. 35. Then the mosque's financial statements were reconstructed in accordance with ISAK No. 35 by identifying transactions, making general journals, posting to the general ledger, making trial balances before adjustment, adjusting journals, trial balance after adjustment, preparing financial statements, closing journals, and the post-closing trial balance. And the final results of the accounting process are statements of financial position, statements of comprehensive income, reports of changes in net assets, statements of cash flows, and notes to financial statements.

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Penerapan PSAK 109 Pelaporan Keuangan Akuntansi Zakat dan Infaq/Shadaqah pada LAZISMU

Journal of Accounting Science ◽

10.21070/jas.v3i2.2644 ◽

2019 ◽

Vol 3 (2) ◽

pp. 67-72

Author(s):

Andreani Hanjani ◽

Kholifah Nur Azizah ◽

Barbara Gunawan

Keyword(s):

Cash Flow ◽

Research Method ◽

Financial Statements ◽

Non Profit ◽

Financial Report ◽

Financial Position ◽

Descriptive Qualitative

The purpose of this study is to know the implementation of PSAK 109 at LAZISMU and to evaluate the suitability of financial report of LAZISMU with PSAK 109. The research method used in this study is descriptive qualitative. This research was conducted at LAZISMU and the information of the research was obtained from interviews and documentation. The results of the study show that LAZISMU mostly implements PSAK 45 about the financial report of non-profit entities where the profits are not obtained through business but are obtained from social and humanity. In reporting the financial report, LAZISMU only implements the program summary that records each zakat and infaq / sadaqah fund and the percentage given to each asnaf. This is contrast with the implementation of PSAK 109 where the record of financial report consists of the reports of financial position, changes in funds, changes in assets under management, cash flow and notes on financial statements. From the results, it is concluded that the record of financial report at LAZISMU is not fully in accordance with PSAK 109.

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

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.10.2.8371.2015 ◽

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.

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EVALUASI PENCATATAN LAPORAN KEUANGAN PADA UKM RIZPROD EQUIPMENT SESUAI DENGAN SAK ETAP

Adbis: Jurnal Administrasi dan Bisnis ◽

10.33795/j-adbis.v11i2.31 ◽

2017 ◽

Vol 11 (2) ◽

pp. 213

Author(s):

Shinta Maharani Trivena

Keyword(s):

Financial Reporting ◽

Private Consumption ◽

Financial Statements ◽

Cash Flows ◽

Qualitative Approach ◽

Business Owner ◽

Financial Report ◽

Financial Accountability ◽

Descriptive Research ◽

Income Statement

This study aims to analyze and apply financial reporting harmonization made by Rizprod Equipment with SAK ETAP. The type of research used is descriptive research with qualitative approach. The result of the research is financial report made by Rizprod Equipment and the report is not in accordance with SAK ETAP, where the financial statements in accordance with SAK ETAP are minimal. Statements of cash flows, changes in capital, and income statement. This simple financial record is busy and there is no special employee with education background Accounting ready to prepare financial report in accordance with SAK ETAP. In addition, as a result of business actors deem not necessarily financial accountability in detail because all financial statements are made for private consumption so that his assumption is enough by the business owner.

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Analisis Penerapan PSAK 45 (Revisi 2011) Terhadap Penyusunan Laporan Keuangan Entitas Nirlaba (Studi Kasus pada Yayasan Dharma Setia Kosgoro)

Jurnal Ilmiah Akuntansi Kesatuan ◽

10.37641/jiakes.v3i2.52 ◽

2018 ◽

Vol 3 (2) ◽

pp. 101-110

Author(s):

Hastoni . ◽

Bambang Pamungkas ◽

Dinah Sobar Mustikawati

Keyword(s):

Private Education ◽

Financial Statements ◽

Cash Flows ◽

Position Statement ◽

Financial Statement ◽

Non Profit ◽

Financial Position ◽

Business Entities ◽

Statement Of Cash Flows ◽

Fundamental Entity

The financial statement is a very important information to commercial entities and non-profitentities. Due to the existence of the financial statements concerned people can find relevantinformation on the activities undertaken and the progress of the company or organization.Characteristics of non profit entities with different business entities, the main difference lies in theway the fundamental entity obtaining the resources needed to perform various operations activities.The purpose of this study is to analyze the application of PSAK 45 (Revised 2011) in a non profitentity which shaped the foundation. The analysis was performed to obtain data and informationrelating to the above problem. In addition, to determine the extent of compliance or conformity of thefinancial statements presented by the non profit entity of the provisions contained in PernyataanStandar Akuntansi Keuangan (PSAK) Number of 45 Research conducted by the author is in "YayasanDharma Setia Kosgoro" is located in Bogor. Yayasan Dharma Setia Kosgoro is one of the foundationwhich is a unit of private education providers established on 9 September 1987. The results showedthat Yayasan Dharma Setia Kosgoro has made the preparation of the financial statements fairly well.Foundations of financial statements consist of statements of financial position, statement of activities,statement of cash flows, and notes to the financial statements, it is in accordance with PSAK 45.

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IPTEKS NILAI WAKTU UANG DAN IMPLIKASI PENCATATAN AKUNTANSI

Jurnal Ipteks Akuntansi Bagi Masyarakat ◽

10.32400/jiam.3.2.2019.24007 ◽

2019 ◽

Vol 3 (2) ◽

Author(s):

Novi Swandari Budiarso

Keyword(s):

Interest Rate ◽

Balance Sheet ◽

Financial Statements ◽

Cash Flows ◽

Time Value Of Money ◽

Time Value ◽

Financial Position ◽

Income Statement ◽

Statement Of Cash Flows ◽

Value Of Money

Most of general public and firms know about money and its value but do not have better understanding how the money creates its own value relates to interest rate. Another side, most of firms still not realize that the time value of money has an impact on accounting recording and its reporting in financial statements, such as statement of financial position (balance sheet), income statement, and statement of cash flows.

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