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All Journal Buletin Ekonomi Fundamental Management Journal IKRA-ITH ABDIMAS Journal of Sustainable Tourism and Entrepreneurship Jurnal Pengabdian Masyarakat Bidang Sains dan Teknologi fundamental management journal
Tobing, Suzanna Josephine L.
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Journal : Buletin Ekonomi

 1 
EVALUASI PENYUSUNAN LAPORAN KEUANGAN ENTITAS NIRLABA PADA YAYASAN PENDIDIKAN XYZ Aprilia, Ruth Grace; Sihombing, Salmon; Tobing, Suzanna Josephine L.
Buletin Ekonomi Vol. 22 No. 2 (2018): ISSN: 1410-3842 Buletin Volume 22 No.2
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v22i2.915

Abstract

ABSTRACT XYZ Education Foundation is a non-profit social organization that provides services in the form of elementary school to high school. The foundation's resources come from donations that managed for its operational activities. In order for the foundation's finances to be well managed and the services provided to be sustainable, the foundation prepares the financial statements to be used by the foundation's management and donors in assessing the performance of the foundation. The financial statements of non-profit organizations are set out in SFAS 45 on reporting of nonprofit entities, but in practice the XYZ Education Foundation applies SAK ETAP for the frame of its financial statements, although its implementation SAK ETAP cannot be used in the foundation's financial statements because the foundation is generally devoted to the community, so that the foundation has public accountability. The financial statement of education foundation has similar frame with the financial reporting of PSAK 45, but not all have been implemented by the foundation. The management of the foundation is the responsible party for the preparation and presentation of the financial statements so that management needs to rethink the accounting policies that should be used in the foundation's financial statements. Keyword: yayasan, laporan keuangan, Pernyataan Standar Akuntansi Keuangan.
NORMATIVE STUDY OF SPATIAL POLICY COUNTRY BORDER AREA IN MALUKU PROVINCE THAT IS INDEPENDENT AND COMPETITIVE Kennedy, Posma Sariguna Johnson; Tobing, Suzanna Josephine L.; Lumbantoruan, Rutman
Buletin Ekonomi Vol. 22 No. 2 (2018): ISSN: 1410-3842 Buletin Volume 22 No.2
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v22i2.917

Abstract

This paper aims to review the spatial policy country border area in Maluku Province, by conducting normative studies. We study various literature and regulations issued by the government. The main source of the Republic of Indonesia Presidential Regulation Number 33 of 2015 concerning Spatial Planning for State Border Areas in Maluku Province. National Strategic Activities Center (PKSN) and Priority Location (Lokpri) planning and development is expected to provide direction for the development of border areas in a comprehensive manner and become an input for the process of formulating border area development policies at the national, provincial and district levels so that is independent and competitive. Keywords: spatial policy country border, National Strategic Activities Center (PKSN), Priority Location (Lokpri), independent and competitive.
Co-Authors Aprilia, Ruth Grace Ayub U.I. Meko Emma Tampubolon, Emma Lumbantoruan, Rutman Melinda Malau Novita, Yohana Posma Sariguna Johnson Kennedy Sihombing, Salmon Situmorang, Humala Toruan, Rutman L.