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Ely Windarti Hastuti
Department of Management, Faculty of Economics and Management, University of Darussalam Gontor
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Studi atas Akuntansi Universitas sebagai Organisasi Nirlaba: Menuju Good University Governance Ely Windarti Hastuti
Al Tijarah Vol 1, No 2 (2015): December 2015
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v1i2.956

Abstract

As one of the non-profit organizations, the College became one of the entities of interest to be discussed, because it may just be a rarity that write about the institution of this one. In PSAK 45 published Bond Akuntan Indonesia (2010) submitted thatthe characteristics of different non-profit entities with business entities. The fundamental difference lies in the way the non-profit entity acquiring the resources neededto perform a variety of activities. As one of the non-profit organizations, the Collegebecame one of the entities of interest to be discussed, because it may just be a rarity that write about the institution of this one. Higher education institutions have long experienced the pendikotomian into the universities, private colleges and non-governmental and non-profit organization. Therefore, this paper tries to discuss about the treatment of accounting for the University as one of the non-profit organizations in order to achieve transparency and accountability towards the public, be it government-owned universities, or private and toward a new concept of the currently vigorous proclaimed, i.e. Good University Governance.
Studi atas Akuntansi Universitas sebagai Organisasi Nirlaba: Menuju Good University Governance Ely Windarti Hastuti
Al Tijarah Vol. 1 No. 2 (2015): Al Tijarah | December
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v1i2.956

Abstract

As one of the non-profit organizations, the College became one of the entities of interest to be discussed, because it may just be a rarity that write about the institution of this one. In PSAK 45 published Bond Akuntan Indonesia (2010) submitted thatthe characteristics of different non-profit entities with business entities. The fundamental difference lies in the way the non-profit entity acquiring the resources neededto perform a variety of activities. As one of the non-profit organizations, the Collegebecame one of the entities of interest to be discussed, because it may just be a rarity that write about the institution of this one. Higher education institutions have long experienced the pendikotomian into the universities, private colleges and non-governmental and non-profit organization. Therefore, this paper tries to discuss about the treatment of accounting for the University as one of the non-profit organizations in order to achieve transparency and accountability towards the public, be it government-owned universities, or private and toward a new concept of the currently vigorous proclaimed, i.e. Good University Governance.
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