Jurnal Ekonomi dan Bisnis
Vol 8 No 2 (2017): JEB Vol 8 Nomor 2 Januari 2017

PROSPEK PENERAPAN PSAK 45 PADA AKUNTANSI MASJID (STUDI KASUS PADA MASJID AL-HIDAYAH ENTROP JAYAPURA)

Helmi Toatubun (Sekolah Tinggi Ilmu Ekonomi Port Numbay Jayapura)

Article Info

Publish Date
18 Sep 2021

Abstract

The purpose of this study was to determine the process of implementing PSAK No. 45 on the accounting of the Al-Hidayah Entrop Jayapura Mosque. The data analysis method is a qualitative approach with a case study method. The results of the study indicate that there are still many shortcomings in the application of the Statement of Financial Accounting Standards (PSAK 45) in the accounting of Al-Hidayah Entrop Mosque, broadly speaking, these deficiencies include the absence of a statement of financial position at the end of the reporting period; There is no activity report at the end of the reporting period; The preparation of the cash flow statement has not met the standards set in PSAK 45; There are no notes to the financial statements.

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Journal Info
Jurnal Ekonomi dan Bisnis
Website

Abbrev

jeb

Publisher

Sekolah Tinggi Ilmu Ekonomi Port Numbay Jayapura

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Penelitian Ekonomi dan Bisnis, terbit dua kali setahun, Januari – Juli, memuat artikel tentang analisis sosial, yang ditulis dalam bahasa Indonesia dan bahasa asing. Berisi artikel berupa analisis, kajian dan penerapan teori, hasil penelitian dan tinjauan pustaka. JURNAL EKONOMI & BISNIS ...