IMPLEMENTASI LAPORAN KEUANGAN ORGANISASI NIRLABA BERDASARKAN PSAK NO 45

Abstract

Financial statements are outputs and the final results of the accounting process. This financial reportis the information material for users as one of the ingredients in the decision making process. Aside from being information, financial reports are also accountability or accountability. Non profit organizations are growing rapidly, such as the Foundation, the IAI (Indonesian Accounting Association) is renewing the PSAK ,namely PSAK No.45. the Kedunglo Islamic Boarding School AlMunadhdhoroh has not yet applied the financial  statements based on PSAK No. 45. This study aims to find out how the financial statements made by Pon.Pes. Kedunglo Al-Munadhdhoroh as a Non-Profit Organization ,knows the obstacles faced in making financial statements of Pon. Pes. Kedunglo Al – Munadhdhoroh, knowing that Al - munadhdhoroh Islamic boarding schools use PSAK No. 45 on financial statements is more efficient and effective than when using simple financial statements.

Keywords: Financial Statements, Non-Profit Organizations, PSAK No. 45