PEMBUKUAN DAN PELAPORAN INFORMASI AKUNTANSI KEUANGAN BERBASIS PSAK 45: PADA PANTI ASUHAN AL-AMANAH, PALEMBANG

Abstrak

This report aims to examine the implementation of non-profit entity financial reporting at
Panti Asuhan Al-Amanah, Palembang referring to Pernyataan Standar Akuntansi
Keuangan Number 45 (PSAK 45). The data used in this study is the data related to the
preparation of financial statements of financial transactions orphanage. The discussion
in this report is how the process of recording transactions, the process of over viewing
transactions, preparing financial statements of activity reports, statements of financial
position, and cash flow statement. Based on the facts obtained, the orphanage has not
made a financial report. Results based on the financial statements made, the orphanage
decreased net assets in the period of December 2017.