Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis
Vol. 6 No. 2 (2022): Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis

Pelaporan Dana Bos UPT SPF SDI Mariso II terhadap PSAK No 45

Rostiaty Yunus (STKIP YPUP Makassar)



Article Info

Publish Date
30 Apr 2022

Abstract

This research aims to find out the implementation of PSAK Number 45 on the school operational assistance funds in non-profit companies, especially at UPT SPF SDI Mariso II. This research uses qualitative descriptive data analysis so that researcher can obtain detailed information about the implementation of PSAK Number 45 on the school operational assistance funds of SD INP Mariso II fund report. Based on the results of the research, it explaines that the accounting recording method is still minimal where the recording only records cash expenses and income.

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Journal Info

Abbrev

JAMEB

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Issues of management, economics, and business have become a hot topic to be discussed and deliberated in this ever changing business world. Therefore, we need a vehicle to accommodate such issues. Based on this background, JAMEB was established to be a forum for discussion of high impact research ...