Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal JAE (Jurnal Akuntansi dan Ekonomi)
Jumaiyah Jumaiyah
Universitas Islam Nahdlatul Ulama
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Implementasi Pernyataan Standar Akuntansi Keuangan No 45 Pada Panti Asuhan Al-Huda Ridwaniyah Jumaiyah Jumaiyah; Wahidullah Wahidullah
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 4 No 2 (2019): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (179.925 KB) | DOI: 10.29407/jae.v4i2.12752

Abstract

The purpose of this study is to find out whether the nonprofit organization implements financial statements in accordance with Statement of Financial Accounting Standards (PSAK 45) on financial reporting of nonprofit organizations. This research uses descriptive qualitative method. taking data using observation, interviews, and documentation. Direct observation was conducted on the subject of research with the knowledge of the board and without the knowledge of the board, the interview was done to the Orphanage management, while the documentation was taken from the financial report data which is owned by the board. The results of this study indicate that the orphanage compiles the activity report and the statement of financial position at the end of the period. While cash flow and notes reports on financial statements (CaLK) have not yet been compiled. Suggestions from this study orphanage should prepare a complete financial report in accordance with PSAK 45. Keywords: orphanage, PSAK number.45, non-profit, financial report
Co-Authors Wahidullah Wahidullah, Wahidullah