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“Analisis Perbandingan Penerapan PSAK No. 45 Tentang Pelaporan Keuangan Organisasi Nirlaba (Studi Pada Yayasan Nurul Hayat & Yayasan Baitul Maal Hidayatullah Di Kota Malang”

Ghozalie, Ahmad Renandy (2013) “Analisis Perbandingan Penerapan PSAK No. 45 Tentang Pelaporan Keuangan Organisasi Nirlaba (Studi Pada Yayasan Nurul Hayat & Yayasan Baitul Maal Hidayatullah Di Kota Malang”. Other thesis, University of Muhammadiyah Malang.

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Abstract

The purpose of this study is to analyze the preparation and presentation of Financial Statements in the Foundation in Baitul Maal Hidayatullan and Nurul Hayat that refer to the rules of SFAS no. 45. This research is a case study that takes two objects and using comparative descriptive approach. Data collection techniques to collect data using the documentation in the form of financial statements that are owned by the foundation. The conclusion that can be drawn from this study is : 1) Nurul Hayat foundations in general are still not fully present and financial reporting in accordance with SFAS no. 45, this is because the research object is the foundation branch in the Malang City, so that the report presented was restricted and reported in a simple. 2) generally Baitul Maal Hidayatullah foundation was present and reported in accordance with SFAS No 45. 3) Distinguishing between the two objects is the completeness of the financial statements, the Baitul Maal Hidayatullah was present in full compliance with the applicable provisions, sedangkan Nurul Hayat while not presenting Statements of Cash Flows and Notes to the Financial Statements. Advice can be given by the researcher is : 1) The Nurul Hayat foundation is expected to prepare Statements of Cash Flows and Notes to the Financial Statements as contained in the provisions of the applicable standard. 2) Advised on both the foundation to remain consistent in preparing and presenting financial statements that adhere to standards that apply to nonprofit organizations.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 20 Jan 2015 07:45
Last Modified: 20 Jan 2015 07:45
URI : http://eprints.umm.ac.id/id/eprint/14948

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