ANALISIS PENERAPAN PSAK NO 45 TERHADAP LAPORAN KEUANGAN ENTITAS NIRLABA

(Studi Kasus Pada LSM BENGKEL APPeK NTT Tahun 2016-2017)

Abstract

This research aims to find out and analysis financial statements non-governmental organization
based Bengkel APPeK NTT PSAK No. 45. The data used in this research is the interview,
observation and documentation. The research method used is qualitative and quantitative methods.
Technical analysis is a descriptive qualitative nature outlines, describes and compares the data
with the existing theory.The results of this study indicate that Ngo Bengkel APPeK NTT already
implement PSAK 45 about Nonprofit Entity financial reporting. But viewed from the conformity
of the financial statements Bengkel APPeK NTT and PSAK 45 there are still differences in the
presentation of the financial statements. Financial report-Bengkel APPeK is Report: financial
position, activity reports (not bound, tied and bound While permanent) and cash flow statement.
While PSAK 45 which include: Financial Position Reports, activity reports, cash flow statement
and the notes to financial statements. The difference is also visible in the mention of the name of
accounts in the financial statements and the Bengkel APPeK NTT also did not present the notes to
financial statements. It is recommended that non-governmental organization Bengkel APPeK NTT
pay more attention to the suitability of the financial reports made with generally accepted
standards for nonprofit entities.