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All Journal Jurnal Riset Akuntansi dan Bisnis ILTIZAM Journal of Sharia Economic Research Syntax Idea Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Audi Et AP : Jurnal Penelitian Hukum International Journal of Law and Society
Januri Januri
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Specific Financial Accounting Standards for Political Parties (The Comparison of PSAK 45 and the Law of Political Parties in Indonesia) Januri Januri; Riva Ubar Harahap; Muhammad Fahmi
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5520

Abstract

This research deals to reveal whether the existing PSAK 45 can be used as a financial accounting standard for political parties and whether a specific financial accounting standard for political parties is needed to replace the existing PSAK 45. This is a qualitative research through literature study with comparative data analysis method, the standards made by IAI; namely PSAK 45 Financial Reporting of Non-Profit Entities is compared to the laws of political parties, especially those related to financial reporting. The results provide that PSAK 45 cannot be used as a standard for financial reporting for political parties. So that a specific financial accounting standard for political parties is needed to replace the existing PSAK 45.
Co-Authors Aden Rosadi Ah. Fathonih Ayi Ishak Sholih Muchtar M. Lutfi Muhamad Izazi Nurjaman Neni Hardiati Neni Nuraeni Riva Ubar Harahap Tengku Riza Zarzani N