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All Journal JURNAL RISET AKUNTANSI GOING CONCERN
., Wahyuningsih
JURNAL RISET AKUNTANSI GOING CONCERN
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS PELAPORAN KEUANGAN DI YAYASAN AS-SALAM MANADO (BERDASARKAN PSAK 45 DAN PSAK 101) ., Wahyuningsih; Karamoy, Herman; Afandy, Dhullo
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19675.2018

Abstract

The financial statements are important media in the process of making economic decisions. There are several rules on the preparation of financial statements, one of which is the financial statements for non-profit entities and sharia entities. The purpose of this study is to analyze Financial Reporting As-Salam Manado Foundation in accordance with the concept of financial statements based on PSAK 45 and PSAK 101. In this study the type of data used is qualitative data, while for data sources using primary data and secondary data, the analytical method used is descriptive analysis. Based on the result of the research, it is concluded that the recording and presentation of the foundation's financial statements are still not in accordance with the applicable regulations, which are PSAK 45 and PSAK 101.Keywords: Non-profit Financial Statements
Co-Authors Dhullo Afandy Herman Karamoy