Article Per Year (5 Year)
p-Index From 2021 - 2026
4.867
P-Index
This Author published in this journals
All Journal Dinamika Akuntansi Keuangan dan Perbankan Akuisisi : Jurnal Akuntansi Stability: Journal of Management and Business Jurnal Proaksi International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Islamic Accounting and Finance Research Prima Ekonomika : Jurnal Ekonomi dan Bisnis Jurnal Ekonomi, Manajemen, dan Akuntansi Universitas Ngudi Waluyo Jurnal Syntax Imperatif : Jurnal Ilmu Sosial dan Pendidikan Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Bingkai Ekonomi (JBE) Academic Physiotherapy Conference Proceeding Gemilang: Jurnal Manajemen dan Akuntansi International Journal of Management Research and Economics Cendikia Pendidikan International Journal of Economics and Management Sciences Jurnal Ilmiah Bisnis, Manajemen, dan Akuntansi Jurnal Bakti Humaniora International Journal Business, Management and Innovation Review MetaBio : Jurnal Pendidikan
Fitri Dwi Jayanti
Universitas Ngudi Waluyo
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

Published : 42 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 42 Documents
Search

 1   2   3   4   5 
Implementation of Non-Profit Entity Accounting (PSAK 45) at the Istiqomah Foundation Fitri Dwi Jayanti
International Journal of Economics and Management Sciences Vol. 2 No. 4 (2025): November : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i4.1012

Abstract

This study examines the application of Financial Accounting Standards Statement 45 on Financial Reporting of Non-Profit Entities at the Istiqomah Foundation, which operates in the education sector. Non-profit organizations, especially educational foundations, require an accountable financial reporting system to maintain stakeholder trust. The purpose of this study is to analyze the conformity of the Istiqomah Foundation's accounting practices with PSAK 45 standards and to identify obstacles encountered in its implementation. The research method uses a descriptive qualitative approach with data collection techniques through interviews, observation, and documentation. The results show that the Istiqomah Foundation has prepared a statement of financial position and activity report, but there are still deficiencies in the presentation of the cash flow statement and notes to the financial statements. The classification of net assets is not fully in accordance with the provisions of PSAK 45, which distinguishes between permanently restricted, temporarily restricted, and unrestricted net assets. The main obstacles found include limited human resources who understand non-profit accounting and the absence of an adequate computerized accounting system. The study recommends the need for non-profit accounting training for foundation financial managers and the development of an accounting information system that is appropriate to the characteristics of non-profit educational entities.
PENERAPAN PSAK 101 PADA LAPORAN KEUANGAN BPRS DIBAWAH PENGAWASAN OJK REGIONAL 3 Aqil, Nur Ilham; Jayanti, Fitri Dwi; Indarto, Bambang Ahmad; Nurani, Bulan Karima
Dinamika Akuntansi Keuangan dan Perbankan Vol 14 No 2 (2025): Vol. 14 No. 2 2025
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v14i2.10057

Abstract

PSAK 101 merupakaan standar akuntansi yang digunakan sebagai pedoman akuntan untuk mempermudah entitas syariah dalam penyusunan dan penyajian pelaporan keuangan yang mudah dipahami dan juga dapat membandingkan antara laporan keuangan entitas syariah periode sebelumnya. Berdasarkan PSAK 101 laporan keuangan yang lengkap terdiri dari : laporan posisi keuangan, laporan laba rugi, laporan perubahan ekuitas, laporan arus kas, laporan rekonsiliasi pendapatan dan bagi hasil, laporan sumber dan penyaluran dana zakat, laporan sumber dan penggunaan dana kebajikan, catatan atas laporan keuangan. Penelitian ini dilakukan pada Bank Pembiayaan Rakyat Syariah (BPRS) yang diawasi oleh OJK Kantor Regional 3 Jawa Tengah. Adapun tujuan dari penelitian ini adalah untuk mengetahui apakah penyajian laporan posisi keuangan dan laporan laba rugi BPRS di Provinsi Jawa Tengah telah sesuai dengan PSAK No. 101?. Metode pengumpulan data yang digunakan dalam penelitian ini adalah metode deskriptif. Teknik studi literatur adalah suatu metode pengumpulan data melalui pemeriksaan atau peninjauan terhadap dokumen-dokumen yang terdiri langsung dari buku-buku, surat-surat, catatan harian, laporan-laporan, dan kajian terhadap dokumen-dokumen yang berkaitan dengan penelitian. Hasil dari penelitian yang penulis lakukan adalah BPRS di Provinsi Jawa Tengah sudah menerapkan PSAK secara penuh dalam pembuatan laporan keuangan, hanya saja masih terdapat perbedaan istilah dalam komponen-komponen laporan keuangannya.
Co-Authors Ahmad Ali Ahmad Dwi Nurdiyanto Aini Nurul Anggun Melliza Febriani Ani, Dewi Ari Anis Malik Thoha Anisa Dewi Arismaya Aqil, Nur Ilham Arda Raditiya Tantra Azzahra, Meiristiani Bambang Ahmad Indarto Bambang Ahmad Indarto Bangsa, Jaya Ramadaey BAYU KURNIAWAN Bulan Karima Nurani Cahyaningtyas, Haning Oktalia DAMANIK, RISJUNARDI Dwi Ari Ani Dwi Indarti Eko Budiyanto, Ari Eko Budiyanto Ari Fahma Hanifah Fenny Mustika Piliang, Fenny Mustika Hayyu Puspita Dewi Ida Ayu Putu Sri Widnyani Isnawati, Setya Indah Jaja Lestari, Utami Puji Muhammad Daffa Naufal Musafa, Dafa Agil Nugroho, Susilo Dwi Prawesty, Diah Ayu Prihantini, Isra Puput Priyamanda Rahmatika, Ulya Salsabila Arti Adiman Satria Avianda Nurcahyo Setiawan, Purnomo Gani Sita Olivia Rosalina Sri Trisnaningsih Tantra, Arda Raditya Thoha, Anis Malik Umi Budi Rahayu