Analisis Pelaporan Keuangan Entitas Nirlaba (Studi Kasus Pada Yayasan “X”)

DINA, ANGGRAINI (2015) Analisis Pelaporan Keuangan Entitas Nirlaba (Studi Kasus Pada Yayasan “X”). Masters thesis, Universitas Andalas.

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Abstract

Ratification of amendments to Law on Foundations of Law Act number 28 of 2001 became law number 28 of 2004 makes accountability and transparency of the financial statements of a foundation that is made in the form of publication of financial statements to the public becomes one of the obligations that must be regulated. In anticipation of these changes, the Indonesian Institute of Accountants (IAI) issued Statement of Financial Accounting Standard (SFAS) (PSAK) number 45 which was revised in 2011. It is about the non-profit entity's financial reporting. The purpose of this study was to determine the financial statement presentation on the “X” Education Foundation , to determine whether the financial statements of the “X” Education Foundation are in accordance with SFAS (PSAK) No. 45 of 2011 and to develop and refine the financial statements of the “X” Education Foundation . The method uses descriptive research with qualitative and quantitative analysis techniques. Based on the results of research and discussion that has been done, it can be concluded that “X” Education Foundation has presented the format of financial statements in accordance with SFAS (PSAK) number 45 of 2011, namely: statements of financial position, statement of activities, statement of cash flows and the recording of financial statements. However, there are still discrepancies contained in the presentation of the report, such as: there is no separation of liability account, the absence of a true asset classification, and incomplete information presented in the records to the financial statements at “X” Education Foundation. Keywords: Non-Profit Entities, Financial Statements, and SFAS (PSAK) number 45 of 2011.

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