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All Journal Bukhori: Kajian Ekonomi dan Keuangan Islam
Pandhu I Sukmantoro
Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Raden Intan Lampung, Bandar Lampung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Penerapan PSAK No. 45 Pada Laporan Keuangan Nirlaba di Yayasan Pendidikan Diniyyah Putri Lampung Pandhu I Sukmantoro; Evi Ekawati
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 1 No. 1 (2021): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (522.679 KB) | DOI: 10.35912/bukhori.v1i1.500

Abstract

Purpose: This study aimed to ascertain how the Diniyyah Putri Education Foundation prepares its financial statements and conducts a review of the preparation results. Research Methodology: The qualitative method was used in this study, with a case study approach. Results: Diniyyah Putri Education Foundation did not follow PSAK 45 in its financial reporting in this study. Contribution: This research contributes to non-profit organizations in Indonesia by instructing them how to prepare financial statements according to Indonesian law, specifically PSAK No. 45.
Co-Authors Evi Ekawati